Indus Fila Limited has announced its unaudited standalone financial results for the third quarter of fiscal year 2026, ended December 31, 2025. The textile finishing company reported a net loss of ₹89.74 lakhs, representing a significant deterioration from the ₹53.25 lakhs loss recorded in the corresponding quarter of the previous year.

Financial Performance Overview

The company's quarterly performance reflects ongoing operational challenges, with total expenses reaching ₹88.66 lakhs against zero revenue from operations. The absence of operational revenue continues to be a defining characteristic of the company's current financial position.

Expense Analysis

The company's expense structure for Q3FY26 was dominated by finance costs and other operational expenses. Finance costs remained substantial at ₹45.38 lakhs, showing a marginal decrease from ₹47.20 lakhs in Q3FY25. Other expenses increased significantly to ₹38.87 lakhs from ₹5.20 lakhs in the previous year's corresponding quarter.

Nine-Month Performance

The company's nine-month performance for the period ended December 31, 2025, shows continued deterioration. Net losses expanded to ₹237.47 lakhs compared to ₹171.01 lakhs in the corresponding nine-month period of the previous year. Total expenses for the nine-month period reached ₹235.33 lakhs, up from ₹181.17 lakhs in the previous year.

Earnings Per Share Impact

The widened losses have significantly impacted the company's earnings per share metrics. Basic and diluted earnings per share for Q3FY26 stood at negative ₹1.76, compared to negative ₹1.04 in Q3FY25. For the nine-month period, EPS deteriorated to negative ₹4.65 from negative ₹3.35 in the previous year.

Corporate Governance

The Board of Directors approved these unaudited financial results at their meeting held on February 11, 2026. The meeting commenced at 3:40 PM and concluded at 4:10 PM. The results have undergone limited review by the company's statutory auditors, Tolwani & Associates, Chartered Accountants, who issued their review report on February 11, 2026.

Indus Finance Ltd has announced its unaudited standalone financial results for the third quarter ended December 31, 2025, demonstrating strong quarterly performance with significant improvement in net profitability. The Chennai-based financial services company reported robust growth in bottom-line performance despite facing challenges in revenue generation.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results with strong profitability growth offset by revenue decline:

The company achieved a remarkable 116% year-on-year increase in net profit, rising to ₹28.60 lakhs from ₹13.21 lakhs in Q3FY25. This improvement was primarily driven by effective cost management and reduced total expenses, which declined by 4.99% to ₹96.63 lakhs.

Revenue Components and Operational Income

Interest income, the company's primary revenue source, decreased to ₹122.34 lakhs in Q3FY26 from ₹150.96 lakhs in the corresponding quarter of the previous year. The company reported net gain on fair value changes of ₹11.72 lakhs and profit on sale of investments of ₹2.91 lakhs during the quarter. Other income components included bad debts recovered and miscellaneous income totaling ₹0.25 lakhs.

Expense Management and Cost Structure

The company demonstrated improved expense management across key categories:

Finance costs showed significant improvement, declining by 28.55% to ₹39.46 lakhs. However, employee benefits expenses increased substantially by 60.19% to ₹39.55 lakhs, indicating potential expansion in workforce or compensation adjustments.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company reported contrasting performance compared to quarterly results. Total income for nine months declined to ₹354.32 lakhs from ₹455.12 lakhs in the corresponding period of FY25. Net profit for the nine-month period stood at ₹54.35 lakhs, significantly lower than ₹99.41 lakhs achieved in the previous year.

Comprehensive Income and Other Financial Metrics

The company reported negative other comprehensive income of ₹30.20 lakhs in Q3FY26, primarily due to remeasurement of investment in shares. This resulted in total comprehensive income of negative ₹1.60 lakhs for the quarter, compared to positive ₹47.23 lakhs in Q3FY25. Earnings per share for continuing operations stood at ₹0.31 for Q3FY26, compared to ₹0.14 in the corresponding quarter of the previous year.

Board Approval and Regulatory Compliance

The financial results were reviewed by the audit committee and approved by the Board of Directors at their meeting held on January 28, 2026. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) and comply with SEBI listing regulations. Statutory auditors B.N. Misra & Co. conducted a limited review of the quarterly results and found no material misstatements in the financial statements.