News Earnings Oswal Overseas Limited Reports Q3 FY26 Financial Results with Revenue of ₹118.44 LakhsOswal Overseas Limited Reports Q3 FY26 Financial Results with Revenue of ₹118.44 Lakhs
Oswal Overseas Limited reported Q3 FY26 results with total revenue of ₹118.44 lakhs and a net loss of ₹191.88 lakhs for the quarter ended December 31, 2025. The Sugar Division contributed ₹118.437 lakhs to segment revenue while the Power Division added ₹4.148 lakhs. For the nine-month period, the company recorded revenue of ₹225.40 lakhs with a net loss of ₹631.29 lakhs. The Board approved these results on February 14, 2026.
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Oswal Overseas Limited announced its standalone unaudited financial results for the quarter and nine months ended December 31, 2025, following approval by the Board of Directors at their meeting held on February 14, 2026. The company submitted these results pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Financial Performance Overview
The company reported mixed financial performance during the quarter, with significant variations compared to the previous year. The results reflect the seasonal nature of the sugar industry, where crushing operations typically occur between November and April while sales are distributed throughout the year.
| Financial Metric | Q3 FY26 | Q2 FY26 | Q3 FY25 | 9M FY26 | 9M FY25 |
|---|---|---|---|---|---|
| Total Revenue | ₹118.44 lakhs | ₹31.05 lakhs | ₹1423.15 lakhs | ₹225.40 lakhs | ₹3891.98 lakhs |
| Revenue from Operations | ₹127.51 lakhs | ₹31.05 lakhs | ₹1420.69 lakhs | ₹179.89 lakhs | ₹3906.61 lakhs |
| Other Income | ₹9.07 lakhs | ₹0.00 lakhs | ₹-2.46 lakhs | ₹45.51 lakhs | ₹14.63 lakhs |
| Net Loss | ₹191.88 lakhs | ₹198.51 lakhs | ₹462.10 lakhs | ₹631.29 lakhs | ₹1028.51 lakhs |
Segment-wise Performance
The company operates through two primary business segments: Sugar Division and Power Division. The Sugar Division remained the dominant revenue contributor during the quarter.
| Segment | Q3 FY26 Revenue | Q3 FY25 Revenue | 9M FY26 Revenue | 9M FY25 Revenue |
|---|---|---|---|---|
| Sugar Division | ₹118.437 lakhs | ₹1423.154 lakhs | ₹179.887 lakhs | ₹3891.976 lakhs |
| Power Division | ₹4.148 lakhs | ₹2.645 lakhs | ₹19.758 lakhs | ₹11.425 lakhs |
The Sugar Division recorded a segment loss of ₹162.834 lakhs before tax, finance costs and unallocable items, while the Power Division generated a profit of ₹3.760 lakhs during the quarter.
Expense Analysis
Total expenses for the quarter amounted to ₹319.38 lakhs compared to ₹1883.39 lakhs in the corresponding quarter of the previous year. Key expense components included:
- Employee Benefit Expenses: ₹56.72 lakhs
- Depreciation and Amortization: ₹91.09 lakhs
- Finance Costs: ₹28.65 lakhs
- Changes in Inventories: ₹128.80 lakhs
- Other Expenditure: ₹13.94 lakhs
Earnings Per Share and Capital Structure
The company reported basic and diluted earnings per share of -₹1.48 each for the quarter, compared to -₹3.56 in the corresponding quarter of the previous year. The paid-up equity share capital remained stable at ₹646.61 lakhs with 129.22 lakh shares of face value ₹5 each.
Regulatory Compliance
The financial results were reviewed by the Audit Committee and received an unmodified review opinion from statutory auditors DSRV AND COMPANY LLP. The results are prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, with revenue reported net of GST as per regulatory requirements.
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