Octavius Plantations Limited has announced its unaudited financial results for the third quarter and nine months ended December 31, 2025, demonstrating strong operational performance. The Board of Directors approved these results during their meeting held on February 11, 2026, following review and recommendation by the Audit Committee.

Financial Performance Highlights

The company's Q3FY26 performance showed remarkable growth across key revenue metrics. Revenue from operations reached ₹1,448.34 lakhs, marking a substantial increase from ₹482.72 lakhs recorded in the corresponding quarter of the previous year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Octavius Plantations maintained steady performance with total income of ₹2,616.75 lakhs compared to ₹2,379.46 lakhs in the corresponding period of the previous year. Net profit after tax for the nine-month period stood at ₹67.55 lakhs, showing an improvement from ₹63.48 lakhs in the previous year.

Expense Management and Profitability

The company's total expenses for Q3FY26 were ₹1,420.36 lakhs, with purchases of stock-in-trade being the largest component at ₹1,460.21 lakhs. Finance costs increased significantly to ₹46.41 lakhs in Q3FY26 from ₹0.01 lakhs in the corresponding quarter of the previous year. Employee benefits expense remained relatively stable at ₹10.81 lakhs.

Regulatory Compliance and Governance

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013. V. Singhi & Associates, Chartered Accountants, conducted the limited review of these unaudited financial results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Corporate Developments

The company noted the implementation of four Labour Codes notified by the Government of India on November 21, 2025, which consolidate various existing labour laws. Octavius Plantations is currently evaluating the incremental impact from these regulatory changes and will provide appropriate accounting effects in its financial statements for the year ending March 31, 2026.

The paid-up equity share capital remained constant at ₹300.00 lakhs throughout the reporting periods, with the company maintaining its focus on agricultural produce trading and processing operations.

Octavius Plantations Limited submitted its unaudited financial results for the second quarter of FY2025-26 on November 15, 2025, following a board meeting that experienced an unexpected delay. The company explained to SEBI that the meeting, originally scheduled for November 14, 2025, had to be extended due to additional information requirements from independent directors.

Financial Performance Overview

The company's Q2FY26 results showed mixed performance with significant revenue decline but improved profitability metrics. The quarterly results reflect the challenges faced by the agricultural trading company during this period.

Half-Year Performance Analysis

For the half-year period ended September 30, 2025, the company demonstrated resilience in profitability despite revenue challenges. The six-month performance provides a broader perspective on the company's operational efficiency.

Board Meeting Circumstances

The company addressed SEBI regarding the delayed submission of financial results, citing unforeseen circumstances that prevented the conclusion of the board meeting on the scheduled date. The meeting commenced on November 14, 2025, at 11:30 AM and concluded on November 15, 2025, at 2:15 PM. Independent directors required additional clarifications on certain matters, necessitating the extension of the meeting beyond the original timeline.

Financial Position and Cash Flow

The company's balance sheet as of September 30, 2025, shows total assets of ₹4,438.50 lakhs compared to ₹2,996.39 lakhs as of March 31, 2025. Current assets increased significantly to ₹4,102.12 lakhs, primarily driven by higher inventory levels of ₹980.89 lakhs and other current assets of ₹2,526.39 lakhs. The cash flow statement for the half-year period shows negative operating cash flow of ₹1,207.75 lakhs, primarily due to working capital increases.

Regulatory Compliance

The financial results received limited review from V. Singhi & Associates, Chartered Accountants, who confirmed compliance with Indian Accounting Standards and SEBI regulations. The company assured regulators that measures have been implemented to prevent future delays in financial reporting submissions.