Looks Health Services Limited has announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating a remarkable turnaround in its financial performance. The healthcare services company reported positive results across key financial metrics, marking a significant improvement from the previous year's performance.

Financial Performance Overview

The company's Q3FY26 results show substantial improvement in profitability and revenue generation. The financial turnaround is evident across multiple quarters, with consistent positive momentum building throughout the current fiscal year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Looks Health Services demonstrated sustained improvement in its operational performance. The company successfully generated revenue from operations and maintained profitability throughout the period.

Expense Management and Cost Structure

The company maintained disciplined cost management during Q3FY26, with total expenses of ₹11.24 lakhs compared to ₹15.43 lakhs in Q3FY25. Key expense categories showed the following trends:

• Employee Benefit Expenses: Reduced to ₹1.55 lakhs from ₹8.59 lakhs in Q3FY25
• Depreciation and Amortization: Remained stable at ₹3.57 lakhs
• Other Expenses: Increased to ₹6.13 lakhs from ₹3.28 lakhs in Q3FY25
• Finance Costs: Minimal at ₹0.00 lakhs

Capital Structure and Share Information

Looks Health Services maintained a stable capital structure during the reporting period. The company's equity share capital remained unchanged, providing consistency for shareholders and stakeholders.

Regulatory Compliance and Governance

The Board of Directors approved these unaudited financial results in their meeting held on January 30, 2026, at the company's registered office. The results were reviewed by the Audit Committee and subjected to limited review by the statutory auditors, KPSJ Associates & LLP. The company has maintained compliance with SEBI regulations, including the closure of the trading window from January 1, 2026, until 48 hours after the declaration of results. The financial statements have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under the Companies Act, 2013.

Looks Health Services Limited has received regulatory approval from BSE Limited for the reclassification of two promoters under SEBI regulations. The company announced on January 21, 2026, that it has obtained a no-objection certificate from the stock exchange for reclassifying certain promoters from the promoter group to the public category.

Regulatory Approval Details

The BSE Limited issued its no-objection certificate on January 20, 2026, under reference number LIST/COMP/KR/681/2025-26. This approval is granted under Regulation 31A of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which governs the reclassification of promoters and promoter groups.

Promoters Subject to Reclassification

The reclassification approval covers two entities currently part of the promoter group:

Once the reclassification is completed, these entities will be categorized under the public category and will no longer form part of the promoter and promoter group structure.

Application Timeline and Process

The company had initially submitted its application for promoter reclassification to BSE on December 03, 2025. The exchange processed the request and granted its no-objection after reviewing the submissions made by the listed entity. The approval process took approximately six weeks from application to certificate issuance.

Compliance Requirements

The reclassification remains subject to approval from members in their meeting. Additionally, BSE has mandated that Looks Health Services Limited must ensure compliance with subsequent relevant disclosures of material events related to this reclassification, in accordance with the applicable provisions of Regulation 31A of SEBI (LODR) Regulations, 2015.

Corporate Communication

The announcement was signed by Monika Joshi, Whole Time Director of Looks Health Services Limited, with DIN: 10652494. The BSE's no-objection certificate was issued by Jayshree Soni, Deputy Vice President of Listing Compliance, and K. N. Rathi, Deputy Manager of Listing Compliance at BSE Limited.