Multiple Indian companies across various sectors have announced their unaudited financial results for the third quarter of fiscal year 2026, ended December 31, 2025. The results showcase varied performance across different business segments, with some companies reporting significant improvements while others maintained steady growth trajectories.

India Homes Limited Shows Remarkable Turnaround

India Homes Limited (formerly India Steel Works Limited) demonstrated a significant turnaround in its Q3 FY26 performance. The company reported impressive financial metrics that mark a substantial improvement from the previous year.

The company's paid-up equity share capital remained stable at 3,980.81 lakhs with a face value of Rs. 1 per share. This remarkable performance indicates the company's successful operational restructuring and improved business fundamentals.

Rishabh Instruments Reports Strong Growth

Rishabh Instruments Limited posted robust consolidated financial results for Q3 FY26. The company's performance reflected strong operational efficiency and market positioning.

On a standalone basis, the company reported revenue from operations of 610.53 lakhs and net profit after tax of 84.08 lakhs for the quarter. The company's paid-up equity share capital stood at 384.75 lakhs with a face value of Rs. 10 per share.

SW Investments Maintains Steady Performance

SW Investments Limited reported consistent financial performance for Q3 FY26. The investment company demonstrated stable operations with positive profitability metrics.

The company's earnings per share improved to 0.64 from 0.51 in the corresponding quarter of the previous year. The paid-up equity share capital remained unchanged at 90.00 lakhs with a face value of Rs. 10 each.

Orient Ceratech Delivers Strong Results

Orient Ceratech Limited reported robust financial performance across both standalone and consolidated operations for Q3 FY26. The company's results reflected strong market demand and operational efficiency.

Standalone Performance

Consolidated Performance

Other Notable Results

Several other companies also announced their Q3 FY26 results. V.B. Desai Financial Services Limited reported total income from operations of 84.53 lakhs and net profit after tax of 22.15 lakhs. Aeonx Digital Technology Limited showed strong growth with standalone total income from operations of 1,621.60 lakhs compared to 747.45 lakhs in Q3 FY25.

The diverse performance across these companies reflects the varied market conditions and operational strategies employed by different businesses. While some companies achieved remarkable turnarounds, others maintained steady growth trajectories, indicating the resilience and adaptability of Indian businesses across sectors.

Aeonx Digital Technology Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, alongside significant employee benefit initiatives. The Board of Directors approved these results at their meeting held on February 4, 2026, which were reviewed by the Audit Committee and subjected to limited review by statutory auditors M/s. R A Kuvadia & Co.

Financial Performance Overview

The company demonstrated strong revenue growth during the quarter, though profitability was impacted by exceptional items. The financial performance shows mixed results across standalone and consolidated operations.

Impact of New Labour Codes

A significant factor affecting the quarter's results was the implementation of India's New Labour Codes, effective November 21, 2025. The government consolidated 29 existing labour legislations into four unified codes, revising wage definitions and expanding employee benefit eligibility.

The company recognized exceptional items worth ₹79.03 lakhs during the quarter, comprising:

• Gratuity impact: ₹44.20 lakhs
• Compensated absences: ₹34.82 lakhs

This regulatory-driven impact was treated as an exceptional item due to its material, non-recurring nature. The company continues monitoring developments and clarifications from the government regarding other aspects of the New Labour Codes.

Employee Stock Option Plan

The Nomination and Remuneration Committee approved the grant of 11,500 employee stock options under the 'Aeonx Digital Technology Employee Stock Option Plan – 2024'. The ESOP details include:

The company believes equity compensation aligns individual objectives with organizational goals, rewarding employees for their contributions while incentivizing continued success.

Operational Highlights

The company's revenue growth trajectory remained strong despite profitability challenges. Standalone revenue from operations increased substantially from ₹630.54 lakhs in Q3 FY25 to ₹1,515.53 lakhs in Q3 FY26. For the nine-month period, standalone revenue reached ₹3,586.53 lakhs compared to ₹1,724.38 lakhs in the previous year.

Consolidated operations, including wholly-owned subsidiary Aeonx Digital Solutions Private Limited, showed similar growth patterns with quarterly revenue of ₹1,588.88 lakhs versus ₹850.43 lakhs in the corresponding previous quarter.

Earnings Per Share and Capital Structure

The company maintained a stable paid-up equity share capital of ₹460.03 lakhs throughout the periods under review. Earnings per share for Q3 FY26 stood at (₹1.60) on a standalone basis and (₹1.46) on a consolidated basis, reflecting the impact of exceptional items on profitability.

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI listing regulations, with Information Technology identified as the company's primary reportable business segment.