Modipon Limited Reports Q3FY26 Results with Zero Revenue, ₹16 Lakh Loss
Modipon Limited announced Q3FY26 financial results showing zero revenue from operations and comprehensive loss of ₹16 lakhs for the quarter ended December 31, 2025. The company generated positive operating cash flow of ₹57 lakhs despite the loss, with cash equivalents declining from ₹1033 lakhs to ₹532 lakhs during the quarter.
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Modipon Limited has released its unaudited financial results for the third quarter of fiscal year 2026, covering the period ended December 31, 2025. The company announced its quarterly results under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, following the board meeting held on February 14, 2026.
Financial Performance Overview
The company reported zero revenue from operations for the quarter, reflecting its discontinued manufacturing operations since May 19, 2007. The financial results show a comprehensive loss for the period.
| Financial Metrics: | Q3FY26 (₹ in lakhs) |
|---|---|
| Revenue from Operations: | 0.00 |
| Other Income: | 0.00 |
| Total Income: | 0.00 |
| Total Comprehensive Income: | (16.00) |
| Earnings per Share (Basic): | (0.10) |
| Earnings per Share (Diluted): | (0.10) |
Cash Flow Statement
The company provided a comprehensive cash flow statement for the quarter ended December 31, 2025, detailing cash flows across operating, investing, and financing activities. The cash flow analysis shows the company's liquidity position and working capital adjustments.
| Cash Flow Summary: | Amount (₹ in lakhs) |
|---|---|
| Net Cash from Operating Activities: | 57.00 |
| Net Cash from Investing Activities: | 5.00 |
| Net Cash from Financing Activities: | (5.00) |
| Cash and Cash Equivalents (Opening): | 1033.00 |
| Cash and Cash Equivalents (Closing): | 532.00 |
Regulatory Compliance and Legacy Issues
The financial results include extensive notes addressing various regulatory and operational matters. The company has permanently discontinued its manufacturing operations since May 19, 2007, and disposed of all movable assets during 2009-10. Several ongoing legal matters and settlements with banks, including Punjab National Bank, are detailed in the comprehensive notes section.
Key regulatory issues include pending settlements with financial institutions, commercial tax liabilities, and central excise matters. The company continues to address various legacy issues including unresolved matters with Punjab National Bank regarding one-time settlement terms and commercial tax disputes.
Management Authorization
The financial results were signed and authorized by Manish Modi, Chairman & Managing Director (DIN: 00030036), from New Delhi on February 14, 2026. The statutory auditors B.M. Chatrath & Co. LLP have reviewed the financial statements and provided their limited review report in accordance with applicable auditing standards.
The company maintains its focus on resolving pending legal and financial matters while managing its current operations and cash position.
Historical Stock Returns for Modipon
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -5.18% | +6.28% | +0.87% | -20.24% | -32.87% | +47.90% |
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