Investment & Precision Castings Limited has delivered exceptional financial performance in Q3FY26, demonstrating strong operational efficiency and market demand for its investment casting solutions. The company's Board of Directors approved the unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2025, during their meeting held on February 4, 2026.

Financial Performance Highlights

The company achieved remarkable growth across all key financial metrics during Q3FY26. Net profit surged to ₹279.27 lacs compared to ₹37.30 lacs in Q3FY25, representing an impressive 649% year-on-year increase. This substantial improvement reflects enhanced operational efficiency and strong market positioning.

Nine-Month Performance

The nine-month period ending December 31, 2025, also showcased strong performance with consistent growth momentum. Net profit for the period reached ₹800.11 lacs against ₹417.12 lacs in the corresponding period of the previous year, marking a 92% increase.

Segment-wise Performance

The company operates primarily in two segments: Investment Castings and Power Generation. The Investment Castings segment remained the dominant contributor, generating revenue of ₹4,688.63 lacs in Q3FY26 compared to ₹4,943.07 lacs in Q3FY25. The Power Generation segment contributed ₹47.42 lacs during the quarter.

Exceptional Items and Special Considerations

The company recognized an exceptional item of ₹52.51 lacs during Q3FY26 related to the implementation of New Labour Codes. This impact arose from revised definitions of wages and expanded scope of employee benefits, specifically affecting gratuity and compensated absences calculations.

Capital Structure and Equity

The company's paid-up equity share capital stands at ₹1,000.00 lacs as of December 31, 2025, reflecting the bonus issue of 50,000 equity shares in the ratio of 1:1 completed during FY26. The bonus shares were issued with a record date of June 27, 2025.

Operational Metrics

Key operational expenses showed varied trends during the quarter. External processing costs increased to ₹1,258.77 lacs from ₹1,071.99 lacs in Q3FY25, while power and fuel costs decreased to ₹460.90 lacs from ₹505.26 lacs. Employee benefits expense rose to ₹287.84 lacs compared to ₹254.41 lacs in the previous year quarter.

Audit and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. P A R K & Company, Chartered Accountants, conducted a limited review and issued an unmodified opinion on both standalone and consolidated financial results. The company maintains compliance with Indian Accounting Standards and SEBI listing regulations.

Investment & Precision Castings Ltd has announced a board meeting to review its quarterly financial performance, scheduled for February 04, 2026. The meeting will focus on considering and approving the company's unaudited financial results for the quarter and nine months ended December 31, 2025.

Board Meeting Details

The board meeting will be conducted at the company's registered office located at Nari Road, Bhavnagar-364006, Gujarat. The meeting has been convened in accordance with Regulation 29(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015.

Financial Results Scope

The board will consider and approve both standalone and consolidated financial results for the specified period. The agenda includes:

• Review of unaudited standalone financial results for the quarter ended December 31, 2025
• Consideration of consolidated financial results for the same period
• Nine-month financial performance assessment
• Limited review report evaluation

Trading Window Restrictions

Investment & Precision Castings Ltd has implemented trading window closure measures as part of its insider trading prevention protocols. The trading window for dealing in the company's securities was closed from January 1, 2026, and will remain closed until 48 hours after the financial results are uploaded to stock exchange portals.

This measure affects all directors, designated officers, and covered persons as defined under the company's internal Code for Prevention of Insider Trading, ensuring compliance with SEBI (Prohibition of Insider Trading) Regulation, 2015.

Company Background

Investment & Precision Castings Ltd operates with the tagline "You Design, We Cast" and positions itself as a pioneer in investment castings in India. The company maintains its registered office and works at Nari Road, Bhavnagar, Gujarat, and holds multiple certifications including NADCAP approval for NDT, EN 9100, IATF 16949, and various ISO standards.