PBM Polytex Limited has announced its unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2025. The Gujarat-based cotton yarn manufacturer demonstrated a strong recovery in Q3FY26 performance, marking a significant turnaround from the previous year's losses.

Financial Performance Highlights

The company's standalone results showed impressive improvement across key metrics. Net profit surged to ₹232.26 lakhs in Q3FY26 compared to a loss of ₹134.16 lakhs in Q3FY25, representing a remarkable operational turnaround.

Nine-Month Performance

For the nine months ended December 31, 2025, PBM Polytex reported revenue from operations of ₹11,856.25 lakhs compared to ₹12,645.55 lakhs in the corresponding period last year. The company achieved a marginal net profit of ₹19.05 lakhs for the nine-month period against a loss of ₹361.33 lakhs in the previous year.

Operational Metrics

The company's cost structure showed mixed trends during Q3FY26. Cost of materials consumed increased to ₹2,477.88 lakhs from ₹2,623.92 lakhs in Q3FY25. Employee benefit expenses rose to ₹586.24 lakhs compared to ₹562.56 lakhs in the previous year quarter. Power and fuel costs significantly increased to ₹598.39 lakhs from ₹382.37 lakhs year-on-year.

Regulatory Compliance and Corporate Governance

The Board of Directors approved these results in their meeting held on February 14, 2026, which commenced at 11:30 AM and concluded at 12:35 PM. The statutory auditors, Mahendra N. Shah & Co., completed the limited review as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The company noted the implementation of four new Labour Codes by the Central Government effective November 21, 2025. On preliminary review, management found no material impact on financials, with detailed assessment ongoing pending finalization of Central/State Rules.

Business Segment and Operations

PBM Polytex operates in a single segment of cotton yarn manufacturing, which is considered the only reportable business segment under Ind AS 108. The company's other income for Q3FY26 and nine months included ₹609.69 lakhs representing profit on sale of freehold land, contributing to improved overall performance.

PBM Polytex Limited has announced a board meeting to approve its quarterly financial results, demonstrating the company's commitment to regulatory compliance and transparent financial reporting.

Board Meeting Details

The company has scheduled a board meeting under Regulation 29(1)(a) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting specifics are outlined below:

Financial Results Approval

The primary agenda of the board meeting focuses on approving the unaudited financial results for the third quarter of FY26. The board will review and approve both standalone and consolidated financial statements covering the quarter and nine months period ended December 31, 2025. This regulatory requirement ensures timely disclosure of financial performance to stakeholders and maintains transparency in corporate governance.

Trading Window Restrictions

In accordance with SEBI (Prohibition of Insider Trading) Regulations, 2015, and the company's Code of Conduct for Prevention of Insider Trading, specific trading restrictions are in place:

Corporate Compliance

The announcement was signed by Swati Billore, Company Secretary and Compliance Officer (FCS 8321), and submitted to BSE Limited under the company's listing code 514087. The company maintains its registered office at Opp. Station, Post Petlad – 388450, Dist: Anand, Gujarat, while the corporate office is located in Vadodara. This structured approach to regulatory compliance reflects the company's adherence to corporate governance standards and commitment to maintaining transparency with stakeholders and regulatory authorities.