Hind Commerce Limited announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating strong profitability growth despite operational revenue challenges. The company's Board of Directors approved the results at their meeting held on February 11, 2026, with the financial statements subjected to limited review by statutory auditors.

Strong Quarterly Performance Despite Revenue Decline

The company reported impressive profit growth for Q3FY26, though revenue from operations faced significant challenges during the quarter.

The quarter's performance was entirely driven by other income, which surged 173.69% year-on-year to ₹32.86 lakh. Total expenses for the quarter remained controlled at ₹7.44 lakh, compared to ₹8.37 lakh in the same period last year.

Nine-Month Performance Shows Consistent Growth

The nine-month period ended December 31, 2025, reflected the company's overall positive trajectory across key financial parameters.

Despite a 69.63% decline in operational revenue, the company achieved remarkable profit growth of 443.67% for the nine-month period, primarily supported by a substantial increase in other income.

Expense Management and Tax Efficiency

The company demonstrated effective cost control measures across various expense categories. Employee benefit expenses increased marginally to ₹3.68 lakh in Q3FY26 from ₹3.40 lakh in Q3FY25. Other expenses decreased to ₹3.76 lakh from ₹4.96 lakh year-on-year. Finance costs remained negligible during the quarter.

Tax expenses for Q3FY26 totaled ₹4.25 lakh, comprising current tax of ₹1.09 lakh and deferred tax of ₹3.16 lakh. The company's profit before tax stood at ₹25.41 lakh, compared to ₹3.65 lakh in the corresponding quarter of the previous year.

Comprehensive Income and Equity Position

Total comprehensive income for Q3FY26 reached ₹25.25 lakh, significantly higher than the negative ₹19.01 lakh reported in Q3FY25. This improvement was supported by net fair value gains on investments in equity instruments through other comprehensive income of ₹3.37 lakh, compared to a loss of ₹23.67 lakh in the previous year.

The company maintained its paid-up equity share capital at ₹300.00 lakh with a face value of ₹10 per share. Basic and diluted earnings per share for Q3FY26 stood at ₹0.71, compared to ₹0.10 in Q3FY25.

Business Focus and Regulatory Compliance

Hind Commerce Limited operates primarily in trading and investment activities, with all business operations centered around this segment. The company confirmed compliance with Indian Accounting Standards and SEBI listing regulations. The financial results have been made available on the company's website at www.hindcommerce.com , ensuring transparency for stakeholders and investors.

Hind Commerce Limited has made significant announcements following its Board of Directors meeting held on August 7, 2025. The company has approved several key decisions, including new appointments and the schedule for its upcoming Annual General Meeting (AGM).

Board Appointments

The Board has appointed Mrs. Archna Maheshwari as an Additional Director (Non-Executive, Independent) for a term of 5 years, effective August 7, 2025. Mrs. Maheshwari brings 18 years of rich experience in Company Law, Securities Laws, and Legal Due Diligence for companies involved in IPOs, joint ventures, foreign collaborations, mergers and acquisitions, and capital market transactions.

In a significant move, Mr. Umesh Lahoti has been appointed as the Managing Director for a 5-year term, also effective from August 7, 2025. Mr. Lahoti, a Commerce graduate, has over 36 years of experience in yarn and clothing trading, as well as expertise in construction, textile, spinning, and cotton yarn exports. He currently oversees the day-to-day operations and management of the company and serves on the boards of various public and private limited companies.

Both appointments are subject to shareholder approval at the upcoming AGM.

Secretarial Auditor Appointment

Mrs. Sonam Jain, a practicing Company Secretary, has been appointed as the Secretarial Auditor for a term of five years, spanning from the Financial Year 2025-26 to 2029-30. Mrs. Jain, operating from Mira Road, Thane, brings extensive experience in secretarial audits, compliance management, and corporate law advisory.

Financial Results and AGM Details

The Board has approved the unaudited financial results for the quarter ended June 30, 2025. The company's 40th Annual General Meeting is scheduled for September 24, 2025, at 3:00 p.m. at the company's registered office in Mumbai.

For the AGM proceedings, the Register of Members and Share Transfer Books will be closed from September 18 to September 24, 2025. The cut-off date for remote e-voting has been set as September 17, 2025.

Financial Performance

The unaudited financial results for the quarter ended June 30, 2025, reveal:

The company's revenue from operations has shown a significant increase of 40.86% compared to the same quarter in the previous year. However, the net profit after tax has decreased by 44.43%, primarily due to higher expenses in the current quarter.

These announcements reflect Hind Commerce Limited's efforts to strengthen its leadership and governance structure while maintaining transparency with its shareholders. The upcoming AGM will provide an opportunity for shareholders to engage with the management and vote on these key appointments and financial results.