Integrated Hi-Tech Limited announced its unaudited standalone financial results for the quarter ended December 31, 2025, showing a notable improvement in its financial performance. The Board of Directors approved these results during their meeting held on February 14, 2026, at the company's registered office in Chennai.

Financial Performance Overview

The company demonstrated a significant turnaround in its quarterly performance, moving from losses to profitability in the current quarter.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company's performance showed mixed results compared to the previous year.

Despite the quarterly profit, the company recorded a net loss of ₹15.24 lakhs for the nine-month period, though this represents an improvement from the ₹30.25 lakhs loss in the corresponding period of the previous year.

Key Financial Highlights

The company's expense structure remained focused primarily on employee benefits and other operational expenses:

• Employee Benefit Expense: ₹1.99 lakhs in Q3 FY26 compared to ₹1.45 lakhs in Q2 FY26
• Other Expenses: ₹6.78 lakhs in Q3 FY26 compared to ₹7.08 lakhs in Q2 FY26
• Paid-up Equity Share Capital: Remained stable at ₹1,000.46 lakhs with face value of ₹10 per share

Earnings Per Share and Corporate Governance

The company reported basic and diluted earnings per share of ₹0.16 for Q3 FY26, compared to losses per share of ₹0.08 in the previous quarter. For the nine-month period, the loss per share stood at ₹0.15.

Regarding investor complaints, the company reported no pending complaints at the beginning of the quarter, no complaints received during the quarter, and no unresolved complaints at the end of Q3 FY26.

Regulatory Compliance

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and have been subjected to limited review by the company's statutory auditors. The results comply with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and were approved by the Audit Committee before Board approval.

Integrated Hi-Tech Limited has announced the closure of two subsidiary companies following a Board of Directors decision made on November 14, 2025. The company disclosed this development under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) regulations on December 23, 2025.

Subsidiaries Closure Details

The Board approved the closure of the following subsidiary companies:

Financial Impact and Operational Status

Both subsidiaries had been non-operational for several previous years with no business activities during the quarter ending September 2025. The closure was necessitated due to their negative net worth position, making continued operations financially unviable.

Regulatory Compliance

The company has provided detailed disclosures as prescribed under SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023. Since the closure was due to negative net worth rather than a sale or disposal transaction, several standard disclosure requirements were marked as not applicable.

Key regulatory aspects include:

• No sale agreement executed for the subsidiaries
• No consideration received from disposal
• No related party transactions involved
• Closure completed during Q2 FY26

Corporate Structure Impact

The closure of these international subsidiaries represents a streamlining of Integrated Hi-Tech Limited's corporate structure. Both entities had ceased contributing to the parent company's operations and financial performance, making their closure a strategic decision to eliminate non-performing assets.

The company's disclosure indicates that these subsidiaries had remained dormant without any significant business activities, suggesting the closure will have minimal operational impact on the parent company's core business functions.