Nirav Commercials Publishes Q3 FY26 Results in Newspapers Under Regulation 47
Nirav Commercials Limited completed its regulatory compliance by publishing Q3 FY26 financial results in newspapers on February 11, 2026. The results showed net loss of ₹0.19 crores with total income declining 56.56% to ₹1.59 crores, while nine-month performance showed mixed results with total comprehensive income of ₹0.64 crores.
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Nirav Commercials Limited has fulfilled its regulatory obligations by publishing its unaudited financial results for the quarter and nine months ended December 31, 2025, in newspapers on February 11, 2026. The company published the results in English daily "The Free Press Journal" and Marathi daily "Navshakti" as required under Regulation 47 read with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Regulatory Compliance and Publication
Company Secretary & Compliance Officer Amey Ashok Borkar submitted the newspaper publication copies to BSE Limited on February 11, 2026, confirming compliance with listing requirements. The company operates under scrip code 512425 on BSE and maintains its registered office at B-1, Tulsi Vihar, Dr. A. B. Road, Worli Naka, Mumbai – 400 018.
Q3 FY26 Financial Performance
The published financial results revealed challenging operational performance for the quarter ended December 31, 2025:
| Metric: | Q3 FY26 | Q3 FY25 | Change |
|---|---|---|---|
| Total Income from Operations: | ₹1.59 crores | ₹3.66 crores | -56.56% |
| Net Loss: | ₹0.19 crores | ₹0.14 crores | -35.71% |
| Earnings Per Share: | -₹4.85 | -₹3.70 | -31.08% |
Nine-Month Performance Overview
For the nine-month period ended December 31, 2025, the company showed mixed results:
| Parameter: | 9M FY26 | 9M FY25 | Variance |
|---|---|---|---|
| Total Income: | ₹6.91 crores | ₹6.15 crores | +12.36% |
| Net Loss/Profit: | -₹0.19 crores | ₹0.15 crores | -226.67% |
| Total Comprehensive Income: | ₹0.64 crores | ₹0.37 crores | +72.97% |
Board Approval and Auditor Review
The Board of Directors approved these unaudited financial results during their meeting held on February 10, 2026. Chairman & Director Lalit Kumar Daga (DIN-00089905) signed the published results. The financial results were subjected to limited review by statutory auditors, who noted that provision for gratuity and leave encashment has not been made as per actuarial valuation as required under Ind AS 19.
Business Operations and Capital Structure
Nirav Commercials operates in a single business segment focused on manufacturing aluminium products. The company maintains its equity share capital at ₹0.39 crores with a face value of ₹10 per share. Despite operational losses at the net level, the company recorded significant other comprehensive income, resulting in total comprehensive income of ₹0.67 crores for Q3 FY26.
Historical Stock Returns for Nirav Commercial
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -4.96% | -9.26% | -13.39% | -22.94% | -3.50% | +125.80% |
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