Modella Woollens Limited announced its unaudited financial results for the third quarter ended December 31, 2025, showing a net loss of ₹3.97 lakhs compared to a loss of ₹6.19 lakhs in the corresponding quarter of the previous year. The company's performance reflects an improvement in loss reduction despite continuing operational challenges.

Financial Performance Overview

The company's quarterly results demonstrate mixed signals with significant improvement in total income but continued losses. Total income for Q3FY26 reached ₹2.62 lakhs, marking a substantial increase from ₹0.03 lakhs in Q3FY25. However, the company continues to report no revenue from operations, with the entire income comprising other income sources.

Expense Analysis

Total expenses for Q3FY26 stood at ₹6.59 lakhs compared to ₹6.30 lakhs in Q3FY25. The expense breakdown shows:

• Employee benefit expenses: ₹1.81 lakhs (Q3FY26) vs ₹1.85 lakhs (Q3FY25)
• Other expenditure: ₹4.77 lakhs (Q3FY26) vs ₹4.44 lakhs (Q3FY25)
• Depreciation: ₹0.01 lakhs in both quarters

Nine-Month Performance

For the nine-month period ended December 31, 2025, Modella Woollens reported a net loss of ₹15.51 lakhs on total income of ₹5.60 lakhs. This compares to the full year FY25 performance where the company recorded a net loss of ₹17.22 lakhs on total income of ₹6.67 lakhs.

Corporate Governance and Compliance

The Board of Directors, chaired by Sandeep Shah (DIN: 00368350), approved these results in their meeting held on February 4, 2026. The meeting commenced at 3:35 PM and concluded at 4:10 PM. The company's statutory auditors, Kochar & Associates, Chartered Accountants, conducted a limited review and issued an unmodified opinion on the unaudited standalone financial results.

The company maintains its paid-up equity share capital at ₹91.00 lakhs, consisting of shares with a face value of ₹10 each. The results were reviewed by the Audit Committee before Board approval, ensuring compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Modella Woollens Limited has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025. The company reported a significant increase in net loss for the quarter, reflecting challenging market conditions.

Financial Performance

The company's financial results for Q2 FY2026 show:

Key Highlights

• Modella Woollens reported a total income of Rs. 0.18 lakhs for Q2 FY2026, a significant decrease from Rs. 4.76 lakhs in the same quarter of the previous year.
• The net loss for the quarter widened to Rs. 8.55 lakhs, compared to a loss of Rs. 0.92 lakhs in Q2 FY2025.
• For the half-year period, the company's net loss increased to Rs. 11.56 lakhs.
• Total expenses for Q2 FY2026 amounted to Rs. 8.70 lakhs, with employee benefit expenses at Rs. 1.75 lakhs and other expenditures totaling Rs. 6.94 lakhs.
• The basic and diluted earnings per share (EPS) for the quarter stood at negative Rs. 0.94.

Balance Sheet and Cash Position

As of September 30, 2025, Modella Woollens reported:

• Cash and cash equivalents of Rs. 9.81 lakhs, down from Rs. 17.62 lakhs at the end of the previous financial year.
• The company maintains an equity share capital of Rs. 91.00 lakhs.

Management Commentary and Audit Review

The Board of Directors approved these results in their meeting held on November 7, 2025. The statutory auditors, Kochar & Associates, have issued an unmodified limited review report on the financial results.

About Modella Woollens Limited

Modella Woollens Limited is a company operating in the textile sector, focusing on woolen products.