New Light Industries Limited has announced its unaudited financial results for Q3FY26 ended December 31, 2025, alongside strategic expansion plans into the automobile parts sector. The Board of Directors meeting held on February 12, 2026, approved both the quarterly results and a significant business diversification initiative.

Financial Performance Overview

The company's Q3FY26 financial performance showed mixed results compared to the previous year. Revenue from operations stood at ₹138.92 lakhs for the quarter, significantly lower than ₹773.20 lakhs reported in Q3FY25.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, the company reported revenue from operations of ₹585.69 lakhs compared to ₹1,387.63 lakhs in the corresponding period of the previous year. Net profit for the nine-month period was ₹33.54 lakhs against ₹90.89 lakhs in the previous year.

Strategic Expansion into Automobile Sector

The Board approved a significant strategic initiative to diversify into the automobile parts sector. The company has identified Jonquil Global Private Limited as a potential acquisition target to facilitate this expansion.

The proposed acquisition is subject to comprehensive due diligence and receipt of necessary statutory and regulatory approvals. The company cited favorable domestic and international market conditions in the auto parts industry as the rationale for this strategic move.

Operational Highlights

The company's expense management showed improvement with total expenses of ₹137.11 lakhs in Q3FY26 compared to ₹718.70 lakhs in Q3FY25. Key expense categories included:

• Purchase of stock in trade: ₹89.81 lakhs
• Employee benefit expenses: ₹5.83 lakhs
• Other expenses: ₹9.60 lakhs
• Depreciation and amortization: ₹1.13 lakhs

The company operates primarily within a single business and geographical segment, with no additional segment disclosures required. The financial results were prepared in accordance with Indian Accounting Standards and reviewed by the Audit Committee before Board approval.

New Light Industries Limited has received a regulatory disclosure from Manoj Agrawal regarding a substantial share sale transaction completed in December 2025. The disclosure, submitted under SEBI's Substantial Acquisition of Shares and Takeovers Regulations, 2011, provides detailed information about the shareholding changes.

Transaction Details

Manoj Agrawal executed the sale of 23,86,264 equity shares through open market transactions conducted over a three-day period from December 9, 2025, to December 11, 2025. The transaction represents a significant 2.72% change in the total issued and paid-up share capital of the company.

Shareholding Changes

The disclosure reveals substantial changes in Agrawal's ownership position in New Light Industries Limited. As a non-promoter shareholder, his stake reduction represents a notable shift in the company's shareholding pattern.

Company Share Capital Structure

New Light Industries Limited maintains a stable equity structure with no changes to the overall share capital following this transaction. The company's shares are listed on BSE Limited, where the open market sale was executed.

Regulatory Compliance

The disclosure was submitted in accordance with Regulation 29(2) of SEBI's Substantial Acquisition of Shares and Takeovers Regulations, 2011. Agrawal confirmed that he does not belong to the promoter or promoter group category, classifying this as a non-promoter shareholding change. The formal disclosure was dated December 11, 2025, and submitted to both BSE Limited and the company's corporate office in Delhi.

The transaction maintains transparency in shareholding changes while ensuring compliance with regulatory requirements for substantial shareholding modifications in publicly listed companies.