Orient Ceratech Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, demonstrating strong operational performance across both standalone and consolidated metrics. The company published these results in compliance with Regulation 33 of the SEBI (Listing Obligations and Other Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company delivered robust financial results for the third quarter of FY26, with significant improvements in key performance indicators.

Consolidated Results

The consolidated financial results also showed positive trends, reflecting the overall strength of the group's operations.

Earnings Per Share and Capital Structure

The company maintained a stable capital structure with paid-up equity share capital of ₹1,196.52 lakhs, consisting of shares with a face value of ₹1 each.

Earnings Per Share Performance:

• Basic EPS (Standalone): ₹0.36 for Q3FY26 compared to ₹0.20 for Q3FY25
• Diluted EPS (Standalone): ₹0.36 for Q3FY26 compared to ₹0.20 for Q3FY25
• Nine-month Basic EPS: ₹1.13 for FY26 versus ₹0.56 for FY25

Strategic Developments

The Board of Directors granted in-principle approval for the sale of the thermal power station, which is part of the company's power division located at the Porbandar Plant. Following this decision, the company has reclassified the thermal power station's plant and machinery from Property, Plant & Equipment to assets held for sale under current assets, with a written-down value of ₹356.93 lakhs.

Regulatory Compliance and Governance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 4, 2026. The statutory auditors issued an unmodified review opinion on these results. The company reported that for the quarter ended December 31, 2025, it received 3 investor complaints, disposed of all 3, and maintained a closing balance of nil complaints.

Impact of New Labour Codes

The company recognized an exceptional item of ₹169.28 lakhs in standalone results and ₹213.74 lakhs in consolidated results due to the implementation of the New Labour Codes effective November 21, 2025. This impact relates to incremental provisions for gratuity and compensated absences arising from the revised wage definitions and expanded scope of employee benefits under the unified labour legislation framework.

Orient Ceratech Limited has successfully concluded its postal ballot process, with both special resolutions receiving overwhelming shareholder approval on February 6, 2026. The company declared the results for two key director appointments following the completion of remote e-voting procedures.

Postal Ballot Overview

The postal ballot process was conducted in accordance with Section 110 of the Companies Act, 2013, and related regulations. Ms. Dipti Gohil, a Practicing Company Secretary, was appointed as the scrutinizer for the process on January 5, 2026.

Resolution Results

First Resolution: Independent Director Appointment

The regularization of Mrs. Akhila Agnihotri Samdaria (DIN: 07028159) as Non-Executive Independent Director received exceptional shareholder support.

The resolution was passed with requisite majority, with promoter and promoter group contributing 40767449 votes (100% in favor) and public non-institutional shareholders casting 255032 votes (96.12% in favor).

Second Resolution: Managing Director Reappointment

The reappointment of Mr. Manan Shah (DIN: 06378095) as Managing Director also secured approval, though with lower participation due to interested party restrictions.

Notably, 40656449 votes from interested parties were treated as invalid and excluded from the count, as these parties were not entitled to vote on this resolution under applicable regulations.

Voting Process Details

The e-voting period commenced on January 8, 2026, at 9:00 AM IST and concluded on February 6, 2026, at 5:00 PM IST. The voting was conducted exclusively through the CDSL e-voting platform, with no physical voting arrangements.

The postal ballot notice was distributed electronically to shareholders whose email addresses were registered with the company or its registrar. Additionally, newspaper advertisements were published on January 8, 2026, in 'Free Press Journal' (English) and 'Navshakti' (Marathi) to inform shareholders about the voting process.

Regulatory Compliance

The results were declared in compliance with Regulation 30 read with Schedule III of the SEBI Listing Regulations and Regulation 44(3) requirements. The detailed voting results and scrutinizer's report have been uploaded on the company's website at www.orientabrasives.com and submitted to BSE Limited and National Stock Exchange of India Limited.

Both resolutions have been successfully passed with the requisite majority, enabling the company to proceed with the regularization and reappointment of the respective directors as approved by shareholders.