Likhami Consulting Limited has announced its standalone unaudited financial results for the third quarter and nine months ended December 31, 2025, demonstrating solid operational performance in its consultancy services business.

Q3FY26 Financial Performance

The company delivered strong quarterly results with notable improvements across key metrics:

Revenue from operations showed remarkable growth of 53.16%, increasing to ₹14.55 lakhs from ₹9.50 lakhs in the corresponding quarter of the previous year. Net profit after tax grew by 16.47% to ₹3.89 lakhs compared to ₹3.34 lakhs in Q3FY25.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company maintained consistent performance:

Revenue from operations for the nine-month period increased by 28.03% to ₹44.30 lakhs from ₹34.60 lakhs in the previous year. Net profit remained virtually flat at ₹9.01 lakhs compared to ₹9.02 lakhs in the corresponding period.

Operational Efficiency and Cost Structure

Employee benefits expense constituted the largest cost component at ₹8.34 lakhs for Q3FY26, compared to ₹5.29 lakhs in Q3FY25. Other expenses increased to ₹2.17 lakhs from ₹1.16 lakhs year-on-year. The company maintained zero finance costs and minimal depreciation expenses of ₹0.17 lakhs.

Corporate Governance and Compliance

The Board of Directors meeting was held on January 23, 2026, where the financial results were reviewed by the Audit Committee and approved. The company confirmed no outstanding defaults on loans or debt securities, maintaining a debt-free status. The results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by statutory auditors Mohindra Arora & Co.

Business Focus and Operations

Likhami Consulting Limited operates exclusively in consultancy services, representing a single reportable segment under Ind AS 108. The company has no subsidiaries, associates, or joint venture companies, focusing on its core consulting business from its Mumbai headquarters.

Likhami Consulting Limited has informed stock exchanges about receiving a favorable order from GST authorities that drops multiple tax demands and penalties. The company made this disclosure under Regulation 30 of SEBI Listing Regulations on December 12, 2025.

GST Order Details

The order was issued by the Office of The Superintendent of Central GST Central Excise, Range-V, Rashbehari Division Kolkata South on December 11, 2025. The order reference number is 03/Supdt/R-V/RBD/CGST/2025-26 and relates to the company's GSTIN: 19AAECS7114E1ZG.

Relief Granted by Authorities

The GST department has provided significant relief to the company by dropping multiple demands and liabilities:

Regulatory Compliance

The disclosure was made pursuant to SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, read with Regulation 30 of the Listing Obligations and Disclosure Requirements Regulations, 2015. The company had previously intimated the stock exchanges about this matter on September 10, 2025.

Impact Assessment

Likhami Consulting Limited has specifically stated that there has been no impact on financial, operational or other activities of the company due to this GST order. This indicates that the favorable resolution has eliminated potential financial liabilities without affecting the company's business operations.

Stock Exchange Communication

The regulatory filing was submitted to both BSE Limited (Scrip Code: 539927) and The Calcutta Stock Exchange Limited (Scrip Code: 029378). The disclosure was signed by Rahul Anand Fulfagar, Managing Director and Chief Executive Officer (DIN: 02182260) on December 12, 2025.