Odigma Consultancy Solutions Limited announced its unaudited financial results for the third quarter ended December 31, 2025, reporting revenue challenges amid temporary client budget deferrals. The digital marketing solutions provider posted a net loss of ₹143.97 lakh for Q3 FY26 compared to a net profit of ₹13.91 lakh in the corresponding quarter of the previous year.

Financial Performance Overview

The company's quarterly performance reflected the impact of external market conditions on client spending patterns:

For the nine months ended December 31, 2025, the company reported revenue of ₹2,869.72 lakh compared to ₹3,214.89 lakh in the corresponding period of the previous year, representing a decline of 10.73%. The nine-month net loss stood at ₹121.29 lakh against a profit of ₹29.79 lakh in the previous year.

Segment-wise Performance Analysis

The company operates through two primary business segments with varying performance levels:

The Digital Marketing segment showed revenue growth but reported losses due to increased operational expenses and strategic advance hiring. The Global Top Level Domain segment experienced a significant revenue decline of 71.93% compared to the previous year.

Strategic Developments and Corporate Actions

During the quarter, Odigma made several strategic moves despite financial headwinds. The company successfully onboarded two marquee clients, including a leading real estate group and a prominent electric automobile company. Multiple large client engagements are currently in advanced stages of discussion.

The Board of Directors approved key corporate decisions during their meeting on January 30, 2026:

Exceptional Items and Market Challenges

The company recorded exceptional items of ₹18.76 lakh related to the statutory impact of new Labour Codes implemented by the Government of India. This primarily consisted of incremental gratuity provisions arising from changes in wage definitions under the consolidated labour laws.

Management attributed the revenue decline to temporary deferrals in digital and social media marketing spends by retainer clients during the festive season. Several clients redirected budgets toward scaling delivery and supply chain capacity to meet elevated demand levels, impacting Odigma's revenue recognition.

Technology Innovation and Future Outlook

Despite near-term challenges, the company continued its focus on innovation by launching RealAIse, an AI-powered social media intelligence and marketing platform. This technology enables brands to analyze customer conversations, extract actionable insights, and improve engagement strategies.

The company undertook advance hiring as part of its long-term growth strategy to support anticipated large client onboarding and higher execution volumes. While this investment impacted short-term profitability, management expects it to position the company for efficient scaling as new client mandates commence.

With client budgets expected to normalize and new contract ramp-ups anticipated, the company remains optimistic about recovery and growth in the coming quarters.

Odigma Consultancy Solutions Limited has announced the transmission of shares from a deceased promoter group member to his legal heir, following regulatory compliance requirements under SEBI listing regulations.

Share Transmission Details

The company received intimation on December 22, 2025, regarding the transmission of shares held by a deceased member of the promoter group to his legal heir. This development follows the company's earlier intimation dated November 26, 2025, and is being disclosed pursuant to Regulations 30 and 31A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The transmission details are as follows:

Promoter Group Classification Changes

Following this transmission, there will be changes in the promoter group classification as per regulatory requirements:

1. In terms of Regulation 31A(6)(a) of the Listing Regulations, Mr. Vishal Subhashchandra Amin will now be classified as a person belonging to the promoter group.
2. Pursuant to Regulation 31A(6)(c), Late Mr. Subhashchandra R. Amin will cease to be part of the promoter group with effect from the aforementioned transmission date.

Impact on Shareholding Pattern

The company has indicated that the shareholding pattern for the quarter ending December 31, 2025, will reflect the updated and accurate promoter and promoter group shareholding following this transmission. This ensures compliance with regulatory disclosure requirements and provides transparency to stakeholders regarding changes in the promoter group composition.

Regulatory Compliance

The share transmission has been conducted in accordance with applicable regulations governing the transfer of shares from deceased promoter group members to their legal heirs. Odigma Consultancy Solutions has made the relevant details available on its website at www.odigma.ooo for stakeholder reference and has informed the stock exchanges for record-keeping purposes.