Kothari Fermentation & Biochem Ltd announced its Q3FY26 financial results on February 13, 2026, reporting a net loss of ₹37.84 lakh compared to a net profit of ₹41.09 lakh in the corresponding quarter of the previous year. Despite the loss, the company recorded revenue growth of 4.65% year-on-year, with revenue from operations reaching ₹3,194.97 lakh against ₹3,053.03 lakh in Q3FY25.

Financial Performance Overview

The board meeting, held on February 13, 2026, considered and approved the unaudited financial results for the quarter and nine months ended December 31, 2025. The results were prepared under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, the company reported a net loss of ₹458.03 lakh compared to a loss of ₹24.13 lakh in the corresponding period of the previous year. Revenue from operations for the nine-month period stood at ₹7,966.39 lakh, down from ₹8,205.23 lakh in the previous year.

Cost Structure and Operational Metrics

The company's cost structure showed significant variations across key expense categories. Cost of materials consumed increased to ₹1,527.12 lakh in Q3FY26 from ₹1,342.85 lakh in Q3FY25. Power and fuel costs rose substantially to ₹729.02 lakh from ₹630.13 lakh year-on-year, representing a 15.69% increase.

Board Meeting Outcomes and Regulatory Compliance

The board meeting, which commenced at 2:30 PM and concluded at 4:50 PM on February 13, 2026, also approved amendments to the Related Party Transactions Policy. The updated policy will be made available on the company's website in due course. The meeting was conducted in compliance with Regulation 30 and Regulation 33 of the SEBI Listing Regulations.

The financial results received a limited review report from Kothari Kuldeep & Co, Chartered Accountants, confirming compliance with Indian Accounting Standards (IND AS) 34 for interim financial reporting. The company maintains its single primary business segment of 'Yeast' manufacturing and continues to operate as an ISO 22000:2018 and KOSHER certified entity.

Kothari Fermentation & Biochem Ltd has officially closed its special window for re-lodgement of physical share transfer requests, marking the end of a six-month initiative designed to address previously rejected transfer applications. The closure, effective January 6, 2026, was announced through a regulatory filing under Regulation 30 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Special Window Operations and Compliance

The special window was established in compliance with SEBI Circular No. SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/97 dated July 2, 2025, and operated for exactly six months from July 7, 2025, to January 6, 2026. This initiative was specifically designed to accommodate transfer deeds pertaining to physical shares that were originally lodged prior to April 1, 2019, and were subsequently rejected, returned, or not processed due to deficiencies in documents, procedures, or other reasons.

The company had previously issued a final newspaper publication reminder dated November 22, 2025, to inform shareholders about the approaching closure of the window.

Transfer Request Processing Summary

Abhipra Capital Limited, serving as the company's Registrar and Share Transfer Agent, submitted a comprehensive report detailing the processing activities during the special window period. The report covered two distinct periods with detailed statistics:

Regulatory Framework and Implementation

The special window initiative was part of SEBI's broader framework to address pending physical share transfer issues that had accumulated over the years. The regulatory body mandated that companies provide this opportunity to shareholders whose transfer requests had been previously rejected or remained unprocessed due to various technical or procedural deficiencies.

Kothari Fermentation & Biochem Ltd ensured full compliance by displaying the contents of the SEBI Circular dated July 2, 2025, on its website and publishing notifications in widely circulated newspapers to inform shareholders about the special window availability.

Company Background and Contact Information

Kothari Fermentation & Biochem Ltd operates as an ISO 22000:2018 and HALAL certified company with its registered office located at 16, Community Centre, 1st Floor, Saket, New Delhi-110017. The company trades on BSE with scrip code 507474 and maintains its corporate identification number as L72411DL1990PLC042502.

The closure announcement was signed by Shivani, Company Secretary & Compliance Officer, and digitally authenticated on January 7, 2026. Shareholders requiring further information can contact the company through its established communication channels or reach out to Abhipra Capital Limited for transfer-related queries.