Parshva Enterprises Q3FY26 Results: Net Profit Declines 49% to ₹4.33 Lakhs
Parshva Enterprises Limited reported Q3FY26 consolidated net profit of ₹4.33 lakhs, declining 49% from ₹8.55 lakhs in Q3FY25, while revenue decreased marginally to ₹591.45 lakhs. Nine-month performance showed improvement with net profit growing 8.27% to ₹18.73 lakhs. The company completed its jewellery business demerger into Simandhar Impex Limited during the quarter, with the scheme becoming effective from October 17, 2025.
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Parshva Enterprises Limited reported a challenging third quarter for FY26, with consolidated net profit declining significantly despite maintaining relatively stable revenue levels. The company's Board of Directors approved the unaudited financial results for the quarter and nine months ended December 31, 2025, during their meeting held on January 30, 2026.
Financial Performance Overview
The company's Q3FY26 performance showed mixed results across key financial metrics:
| Metric | Q3FY26 | Q3FY25 | Change (%) |
|---|---|---|---|
| Revenue from Operations | ₹591.45 lakhs | ₹615.75 lakhs | -3.95% |
| Net Profit After Tax | ₹4.33 lakhs | ₹8.55 lakhs | -49.36% |
| Profit Before Tax | ₹5.94 lakhs | ₹11.23 lakhs | -47.11% |
| Total Expenses | ₹582.30 lakhs | ₹604.52 lakhs | -3.68% |
Nine-Month Performance Analysis
For the nine-month period ended December 31, 2025, Parshva Enterprises demonstrated resilient performance with improved year-over-year results:
| Parameter | 9M FY26 | 9M FY25 | Growth (%) |
|---|---|---|---|
| Revenue from Operations | ₹1835.03 lakhs | ₹1791.06 lakhs | +2.45% |
| Net Profit After Tax | ₹18.73 lakhs | ₹17.30 lakhs | +8.27% |
| Total Income | ₹1835.12 lakhs | ₹1791.14 lakhs | +2.46% |
Operational Metrics and Expenses
The company's expense structure showed notable changes during Q3FY26. Purchases of stock-in-trade increased to ₹592.16 lakhs from ₹545.24 lakhs in Q3FY25. However, changes in inventories provided a positive impact of ₹28.00 lakhs compared to an increase of ₹39.92 lakhs in the previous year quarter.
Employee benefits expense rose to ₹7.92 lakhs from ₹6.17 lakhs, while finance costs decreased significantly to ₹1.15 lakhs from ₹2.66 lakhs year-over-year. Depreciation and amortization expense declined to ₹1.79 lakhs from ₹4.34 lakhs in Q3FY25.
Exceptional Items and Tax Impact
The company reported exceptional items of ₹3.21 lakhs during Q3FY26, which impacted the overall profitability. Current tax expense decreased to ₹1.61 lakhs from ₹2.68 lakhs in the corresponding quarter of the previous year.
Earnings Per Share and Capital Structure
Parshva Enterprises maintained its paid-up equity share capital at ₹1018.97 lakhs with a face value of ₹10 per share. The basic and diluted earnings per share for Q3FY26 stood at ₹0.04, compared to ₹0.09 in Q3FY25.
Corporate Restructuring Update
The company completed a significant corporate restructuring during the reporting period. The jewellery business demerger into Simandhar Impex Limited became effective from October 17, 2025, following NCLT approval. Under the scheme, shareholders received 3 equity shares of the resulting company for every 10 shares held in Parshva Enterprises. The resulting company's shares were subsequently listed on BSE Limited on December 22, 2025.
Historical Stock Returns for Parshva Enterprises
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| 0.0% | +20.05% | +7.69% | 0.0% | -9.28% | 0.0% |
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