Laddu Gopal Online Services Limited (formerly known as ETT Limited) announced its unaudited financial results for the third quarter of FY26, revealing a mixed performance with quarterly losses offset by strong nine-month profitability. The company's board of directors approved these results during their meeting held on January 19, 2026.

Financial Performance Overview

The company's Q3FY26 performance presents a contrasting picture when compared to previous periods. Here's a detailed breakdown of key financial metrics:

Business Segment Analysis

The company's operational focus shifted significantly during Q3FY26. While its primary business objective remains digital marketing services according to its Memorandum of Association, the company engaged in mobile telecommunication services trading during the quarter under review.

The mobile telecommunication services segment generated substantial revenue of ₹1,321.00 lakhs with direct expenses of ₹1,300.00 lakhs, resulting in a segment profit of ₹21.00 lakhs. However, the digital marketing segment recorded a loss of ₹22.90 lakhs due to operational expenses without corresponding revenue generation.

Expense Structure and Profitability

Total expenses for Q3FY26 reached ₹1,322.90 lakhs, primarily driven by direct expenses of ₹1,300.00 lakhs related to the mobile telecommunication services business. Other significant expense components included other expenses of ₹22.36 lakhs and employee benefits expenses of ₹0.54 lakhs. The company's profit before tax stood at ₹(1.90) lakhs, with tax adjustments resulting in the final net loss of ₹1.42 lakhs.

Auditor's Qualified Review

The statutory auditors, SDPM & Co. Chartered Accountants, issued a qualified conclusion on the financial results. Key concerns highlighted in their review include:

• RBI Compliance Issues: The company's financial assets constitute more than 50% of total assets, and income from financial assets exceeds 50% of gross income, making RBI registration under Section 45-IA mandatory, which the company has not obtained
• Loan Limit Violations: Corporate loans and advances exceeded limits specified under Section 186 of the Companies Act, 2013
• Deposit Irregularities: Acceptance of loans from individuals contravenes Section 73 of the Companies Act, 2013
• Documentation Gaps: Absence of balance confirmations for outstanding unsecured loans and advances

Capital Structure

The company maintained its paid-up equity share capital at ₹2,695.85 lakhs with a face value of ₹2.00 per share throughout the reporting period. This represents a significant increase from ₹1,036.87 lakhs in the corresponding quarter of the previous year, indicating substantial capital expansion during FY25.

Nine-Month Performance Highlights

Despite the quarterly loss, the company's nine-month performance for FY26 shows resilience with total comprehensive income of ₹99.32 lakhs on revenue of ₹1,488.71 lakhs. This compares favorably with the nine-month period of FY25, which recorded higher profits of ₹173.33 lakhs on lower revenue of ₹242.34 lakhs, primarily from other income sources.

Laddu Gopal Online Services Limited (formerly known as ETT Limited) has announced significant changes in its key management positions, as approved by the company's Board of Directors on December 5, 2025.

Management Transitions

The company has disclosed the following changes in its leadership team:

Resignation Details

Ms. Juhi Khandelwal (Membership No. A49149) has stepped down from her role as the Company Secretary and Compliance Officer. The company stated that her resignation was due to personal reasons and other professional commitments. Ms. Khandelwal's tenure with the company concluded on December 5, 2025.

New Appointment

To fill the vacancy created by Ms. Khandelwal's departure, the Board has appointed Ms. Khushi Gupta (Membership No. A78179) as the new Company Secretary and Compliance Officer. This appointment is in accordance with Section 203 of the Companies Act, 2013, read with Regulation 6 of SEBI (Listing Obligation and Disclosure Requirement) 2015.

Profile of New Appointee

Ms. Khushi Gupta brings the following qualifications to her new role:

• Qualified Company Secretary
• B.Com Graduate

The company has confirmed that Ms. Gupta has no shareholding in the company and no relationships between directors that require disclosure.

Regulatory Compliance

This management change has been reported in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read along with SEBI Circular No. SEBI/HO/CFD/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023.

The Board meeting where these decisions were made commenced at 03:00 P.M. (IST) and concluded at 03:30 P.M. (IST) on December 5, 2025.

Laddu Gopal Online Services Limited continues to operate under the CIN: L90009DL1993PLC123728. The company's registered office remains at House No 503/12 Main Bazar, Sabzi Mandi, Shakti Nagar North Delhi, 110007.