Lotus chocolate Company Limited reported challenging financial results for the quarter ended December 31, 2025, with net profit declining significantly compared to the previous year. The Hyderabad-based chocolate manufacturer's performance reflected operational headwinds despite maintaining its market position in the chocolate and cocoa products segment.

Financial Performance Overview

The company's quarterly results showed a substantial decline in profitability metrics. Net profit for Q3FY26 dropped to ₹14.34 lakh from ₹371.76 lakh in the corresponding quarter of the previous fiscal year, representing a decline of 96.14%. Revenue from operations also contracted by 8.91% to ₹13,363.07 lakh compared to ₹14,669.41 lakh in Q3FY25.

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025, presented a mixed picture for the company. While revenue from operations grew by 8.76% to ₹45,277.76 lakh from ₹41,629.64 lakh in the corresponding period of FY25, profitability remained under pressure. Net profit for the nine-month period declined 71.08% to ₹457.32 lakh compared to ₹1,581.17 lakh in the previous year.

Cost Structure and Operational Metrics

The company's cost structure showed significant variations during Q3FY26. Cost of materials consumed decreased substantially to ₹1,971.67 lakh from ₹17,332.71 lakh in Q3FY25, while purchases of stock-in-trade increased dramatically to ₹9,836.84 lakh from ₹189.02 lakh. Employee benefits expense rose to ₹852.73 lakh compared to ₹466.90 lakh in the previous year quarter, indicating expanded workforce or increased compensation levels.

Corporate Restructuring Development

A significant corporate development occurred during the quarter with a change in promoter structure. Effective December 1, 2025, pursuant to a scheme of arrangement, 65,49,065 equity shares representing 51% of the total paid-up equity share capital transferred from the old Reliance Consumer Products Limited to Reliance Consumer Products Limited (formerly known as Tira Beauty Limited). This transaction resulted in the new entity becoming the promoter and holding company of Lotus Chocolate Company Limited.

Regulatory Compliance and Audit Status

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 12, 2026. The board meeting commenced at 3:48 p.m. IST and concluded at 4:02 p.m. IST. Deloitte Haskins & Sells LLP, the statutory auditors, conducted a limited review of the results and issued their review report confirming compliance with applicable accounting standards and regulatory requirements.

Lotus Chocolate Company Limited has announced a board meeting scheduled for January 12, 2026, to review and approve the company's unaudited financial results for the third quarter of fiscal year 2026.

Meeting Details and Regulatory Compliance

The board meeting is scheduled to take place on Monday, January 12, 2026, where directors will consider and approve the unaudited financial results for both the quarter and nine months ended December 31, 2025. The announcement was made in accordance with Regulation 29 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Corporate Communication

The formal notification was communicated to BSE Limited on January 6, 2026, through an official letter bearing reference number LCCL/SEC/25-26. The communication was addressed to BSE Limited at Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai, referencing the company's scrip code 523475.

Company Leadership

The announcement was signed by Utsav Saini, who serves as the Company Secretary and Compliance Officer for Lotus Chocolate Company Limited. The document was digitally signed on January 6, 2026, at 18:19:02 +05'30', ensuring proper authentication and compliance with digital documentation requirements.

Corporate Information

Lotus Chocolate Company Limited operates from its registered office located at 8-2-596, 1st Floor, 1B, Sumedha Estates, Avenue-4, Puzzolana Towers, Street No. 1, Road No. 10, Banjara Hills, Hyderabad 500034, Telangana. The company maintains investor communications through investors@lotuschocolate.com and operates under CIN: L15200TG1988PLC009111.