Indus Aluminium Recyclers Limited has announced its unaudited standalone financial results for the third quarter ended December 31, 2025, showcasing mixed performance with revenue decline but sustained profitability. The company, formerly known as Containerway International Limited, submitted these results under Regulation 30 of SEBI listing requirements.

Quarterly Financial Performance

The company's Q3 FY26 performance reflected operational challenges with revenue contraction but maintained positive earnings. Revenue from operations declined to ₹403.00 lakhs in Q3 FY26 from ₹628.78 lakhs in the previous quarter (Q2 FY26). When compared to the corresponding quarter of the previous year (Q3 FY25), revenue showed a significant decrease from ₹1,031.11 lakhs.

Expense Management and Profitability

Despite revenue challenges, the company demonstrated effective cost management. Total expenses for Q3 FY26 stood at ₹403.11 lakhs, primarily driven by purchase of stock-in-trade amounting to ₹395.93 lakhs. Other significant expenses included finance costs of ₹0.84 lakhs and other expenses of ₹5.79 lakhs. The company achieved a profit before tax of ₹1.91 lakhs, ultimately resulting in a net profit of ₹2.19 lakhs after accounting for deferred tax of ₹0.28 lakhs.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company's performance showed contrasting trends. Total revenue reached ₹1,745.97 lakhs compared to ₹1,324.70 lakhs in the corresponding period of the previous year. However, the company recorded a net loss of ₹198.01 lakhs for the nine-month period, significantly different from the profit of ₹83.99 lakhs achieved in the same period last year.

Earnings Per Share and Capital Structure

The company's earnings per share for Q3 FY26 stood at ₹0.02 (basic) and ₹0.01 (diluted), compared to ₹0.04 (basic) and ₹0.03 (diluted) in the previous quarter. The paid-up equity share capital remained stable at ₹578.61 lakhs with a face value of ₹5 per share. For the nine-month period, the company reported a negative earnings per share of ₹1.71 (both basic and diluted).

Board Approval and Compliance

The Board of Directors approved these unaudited financial results at their meeting held on February 14, 2026, which commenced at 11:30 AM and concluded at 12:00 PM. The results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the Audit Committee before board approval. The statutory auditors M/s. RAJESHKUMAR P SHAH & CO issued a Limited Review Report confirming compliance with applicable accounting standards and SEBI regulations. The company operates as a single segment entity in accordance with Ind-AS 108 on Operating Segments.

Indus Aluminium Recyclers Limited has unveiled the SME IPO schedule for its group company, Sampat Aluminium Limited, marking a significant step in the company's growth trajectory. The announcement, made to BSE Limited and stakeholders, details the Initial Public Offering (IPO) plans under the Small and Medium Enterprises (SME) segment.

IPO Announcement Details

Sanket Sanjay Deora, the Managing Director of Indus Aluminium Recyclers Limited, signed the official intimation to the BSE. The company has provided an enclosure with the IPO details, offering investors crucial information about the upcoming public offering.

Group Company Dynamics

Sampat Aluminium Limited, as a group company of Indus Aluminium Recyclers Limited, is set to enter the public market through this SME IPO. This move indicates a strategic expansion and potential for increased market presence in the aluminium sector.

Implications for Investors

The announcement of the SME IPO schedule presents new investment opportunities for those interested in the aluminium recycling and manufacturing sector. Potential investors are advised to review the detailed IPO information provided in the enclosure for a comprehensive understanding of the offering.

Market Outlook

As Sampat Aluminium Limited prepares for its public debut, market observers will be watching how this move impacts both the company and its parent, Indus Aluminium Recyclers Limited. The SME segment of the stock market has been gaining traction, offering growth opportunities for smaller companies and diversification options for investors.

Stakeholders are encouraged to stay informed about further updates regarding the IPO dates and additional details that may be released as the offering approaches.