Premier Synthetics Limited announced its unaudited financial results for the third quarter ended December 31, 2025, following a Board meeting held on February 14, 2026. The company submitted these results to BSE Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, with BSE Scrip Code 509835.

Financial Performance Overview

The company's financial performance for Q3FY26 showed contrasting results between continuing and discontinued operations. The results demonstrate the company's operational restructuring during the quarter.

Operational Segments and Business Focus

During the quarter, Premier Synthetics Limited operated in a single segment, specifically trading of textiles. The company's business model reflects its focus on textile trading operations, which constitutes its primary revenue stream.

Earnings Per Share Analysis

The company's earnings per share performance varied significantly across different operational categories:

Board Meeting and Regulatory Compliance

The Board of Directors meeting commenced at 02:15 p.m. (IST) and concluded at 02:45 p.m. (IST) on February 14, 2026. The meeting was conducted pursuant to Regulation 30 and other applicable regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Company Secretary Vinod Rana (ICSI Mem. No. A47963) signed the regulatory filing submitted to BSE Limited.

Auditor Review and Compliance

Khandelwal & Co., Chartered Accountants, conducted the limited review of the financial statements. The review was performed in accordance with Standard on Review Engagements (SRE) 2410 issued by the Institute of Chartered Accountants of India. The financial statements were prepared following Indian Accounting Standards (Ind AS) 34 for interim financial reporting, as prescribed under section 133 of the Companies Act, 2013.

Premier Synthetics Limited has released its financial results for the quarter ended September 30, 2025, revealing a mixed performance across its business segments. The company, which operates in textile trading and raw material supply for rubber tube manufacturing, reported a net loss while showing profitability in its continuing operations.

Financial Highlights

• Net Loss: Premier Synthetics reported a net loss of Rs 0.98 lakhs for Q2 2025.
• Segment Performance:
  • Continuing operations generated a profit of Rs 0.47 lakhs.
  • Discontinued operations posted a loss of Rs 1.08 lakhs.

Operational Overview

Premier Synthetics operates in two primary segments:

1. Trading of textiles
2. Trading of raw materials for rubber tube manufacturing

The company permanently discontinued its cotton yarn manufacturing operations from January 1, 2024, which is reflected in the discontinued operations segment of the financial results.

Detailed Financial Results

Segment-wise Performance

1. Trading of Textiles:

   • Revenue: Rs 369.04 lakhs
   • Segment Results: Rs 3.51 lakhs

2. Trading of Raw Material for Rubber Tubes:

   • Revenue: Rs 47.21 lakhs
   • Segment Results: Rs 6.52 lakhs

Balance Sheet Highlights

As of September 30, 2025:

• Total Assets: Rs 3,885.47 lakhs
• Total Liabilities: Rs 1,198.81 lakhs
• Shareholders' Equity: Rs 2,686.65 lakhs

Management Commentary

The financial results indicate that Premier Synthetics is navigating through a transitional phase following the discontinuation of its cotton yarn manufacturing operations. The company's focus on trading activities in textiles and raw materials for rubber tube manufacturing appears to be yielding mixed results.

Investor Considerations

Investors may want to note the following points:

• The company's shift from manufacturing to trading operations
• The profitability of continuing operations despite overall net loss
• The impact of discontinued operations on the company's financial performance

As Premier Synthetics continues to adapt to its new business model, the company's ability to grow its trading segments and improve overall profitability in the coming quarters may be of interest to investors.

Note: All financial figures are based on the unaudited results for the quarter ended September 30, 2025, as reported by Premier Synthetics Limited.