Ishwarshakti holdings & Traders Limited announced its unaudited financial results for the third quarter ended December 31, 2025, pursuant to Regulation 33 of SEBI LODR Regulations. The Mumbai-based NBFC reported quarterly losses but maintained strong nine-month profitability while making strategic leadership appointments.

Financial Performance Overview

The company reported a net loss of ₹1,415.85 lakh for Q3 FY26, representing a widening of losses compared to ₹994.60 lakh in the corresponding quarter of the previous year. However, the nine-month performance showed resilience, with the company achieving a net profit of ₹4,433.37 lakh for the period ended December 31, 2025, substantially higher than ₹171.60 lakh in the previous year.

Revenue and Operational Analysis

Revenue from operations increased to ₹1,423.30 lakh in Q3 FY26 from ₹803.44 lakh in Q3 FY25, demonstrating growth in the company's core trading activities. The revenue comprises trading in shares, dividend, and interest income. Other income for the quarter stood at ₹389.02 lakh compared to ₹171.70 lakh in the previous year quarter.

Total expenses for Q3 FY26 were ₹3,173.92 lakh, higher than ₹2,287.36 lakh in Q3 FY25. The major expense components included purchase of stock-in-trade at ₹1,420.35 lakh, changes in inventories of ₹1,307.55 lakh, employee benefits expense of ₹230.27 lakh, and other expenses of ₹215.75 lakh.

Key Management Appointment

The Board of Directors approved the appointment of Ms. Reena Gavle as Chief Financial Officer and Company Secretary & Compliance Officer with immediate effect from February 04, 2026. The appointment was announced as part of the board meeting outcomes.

Ms. Gavle is an Associate Member of the Institute of Company Secretaries of India since 2013 and holds a Law degree from Mumbai University along with graduation in Economics. She brings over 6 years of experience in corporate governance, legal compliance, and financial services sector expertise.

Earnings Performance and Capital Structure

The company's basic earnings per share for Q3 FY26 was negative at ₹0.98 compared to negative ₹0.69 in Q3 FY25. However, for the nine-month period, basic EPS was positive at ₹3.08 compared to ₹0.12 in the previous year. The paid-up equity share capital remained constant at ₹14,400.00 lakh with a face value of ₹10 per share.

Regulatory Compliance and Audit

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 04, 2026. The statutory auditors B. L. Dasharda & Associates conducted a limited review of the results as per Regulation 33 of SEBI LODR Regulations. The company maintains its NBFC registration number 13.00633 dated April 07, 1998, with a net worth less than ₹250 crores. The results comply with Indian Accounting Standards and Companies Act provisions.

Ishwarshakti Holdings & Traders Limited has informed BSE Limited about the immediate resignation of two key managerial personnel from their respective positions. The company filed the disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, on February 04, 2026.

Key Personnel Changes

The resignations involve two critical positions within the company's management structure:

Resignation Details

Both Mr. Shyamsunder Agarwal and Ms. Chandni Lohar submitted their resignation letters on February 03, 2026, citing personal and unavoidable circumstances as the primary reason for their departure. The company management has accepted both resignations and confirmed that there are no other material reasons beyond those mentioned in their respective resignation letters.

Regulatory Compliance

Following their resignation, both individuals will cease to be Key Managerial Personnel under Section 203 of the Companies Act, 2013, and Regulation 30(5) of the SEBI LODR Regulations. The company has fulfilled its disclosure obligations by providing detailed information as required under various SEBI circulars, including SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023, and SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024.

Management Acknowledgment

The resignations were formally accepted by the company's board of directors. Mr. Shyamsunder Agarwal's resignation was acknowledged by Director Vishal Somashekar, while Ms. Chandni Lohar's resignation was accepted by Director Uma Sane. Both departing executives expressed gratitude to the Board of Directors for their support during their respective tenures and wished the company continued success in future endeavors.

Corporate Information

Ishwarshakti Holdings & Traders Limited, incorporated in 1983, operates from its registered office at Seksaria Chambers in Mumbai. The company trades on BSE Limited under scrip code 506161 with ISIN INE073I01012. The disclosure has been made available on the company's website and filed with the stock exchange to ensure compliance with applicable listing regulations.