Punctual trading Limited has announced its unaudited standalone financial results for the quarter and nine-month period ended December 31, 2025, demonstrating strong financial performance across key metrics. The Board of Directors approved these results at their meeting held on February 6, 2026.

Financial Performance Overview

The company's financial performance showed remarkable improvement during the reporting period. The results highlight significant growth in profitability and overall financial health.

Nine-Month Performance Analysis

The nine-month period results demonstrate exceptional growth trajectory for the company. Total comprehensive income reached ₹1,288.59 lakh for the nine months ended December 31, 2025, compared to ₹18.32 lakh in the corresponding previous period.

Operational and Cost Structure

The company maintained a lean operational structure with controlled expenses. Total expenses for Q3FY26 stood at ₹8.74 lakh compared to ₹18.26 lakh in Q3FY24, reflecting improved cost management.

Key expense components for Q3FY26:

• Employee costs: ₹7.34 lakh
• Legal & Professional expenses: ₹0.25 lakh
• Other expenditure: ₹1.13 lakh

For the nine-month period, total expenses were ₹30.27 lakh against ₹46.04 lakh in the previous year, demonstrating effective cost optimization strategies.

Tax and Comprehensive Income

The company's tax management showed interesting dynamics with current tax of ₹279.76 lakh for the nine-month period and deferred tax expenses of ₹18.57 lakh. Other comprehensive income contributed significantly to total comprehensive income, with equity instruments through FVOCI showing positive movement of ₹168.03 lakh for the nine-month period.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, SVP & Associates, conducted a limited review of the results in accordance with Standard on Review Engagements (SRE) 2410. The company maintains its equity share capital at ₹100.00 lakh with a face value of ₹10 per share.

The company operates in a single business segment, and the results demonstrate strong financial discipline and strategic execution during the reporting period.

Punctual Trading Limited has announced its unaudited financial results for the quarter and half-year ended September 30, 2025, showcasing a significant improvement in its financial performance.

Financial Highlights

Key Performance Indicators

Punctual Trading Limited reported a substantial increase in its half-yearly net profit, reaching Rs. 1,090.80 lakh for H1 FY2026, compared to Rs. 184.76 lakh in the same period last year. This represents a year-on-year growth of approximately 490%.

The company's total income for H1 FY2026 stood at Rs. 1,402.62 lakh, with other income being the primary revenue source. Net sales from operations were nil during this period.

Balance Sheet Strength

As of September 30, 2025, Punctual Trading Limited's total assets increased to Rs. 3,484.32 lakh from Rs. 2,758.73 lakh at the end of the previous fiscal year. This growth in assets indicates a strengthening of the company's financial position.

Operational Overview

Punctual Trading Limited operates in a single business segment, focusing on investment activities. The company's performance is primarily driven by its investment income and gains from financial assets.

Management Remuneration

For the half-year ended September 30, 2025, the company paid a total remuneration of Rs. 9.39 lakh to its key managerial personnel, including the Whole Time Director, Company Secretary, and CFO.

Board Approval and Audit Review

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 16, 2025. M/s. SVP & Associates, Chartered Accountants, the statutory auditors, have carried out a limited review of these results.

Conclusion

Punctual Trading Limited's strong financial performance in H1 FY2026, marked by significant profit growth and increased total assets, reflects positively on its investment strategies. However, the lack of operational sales and dependence on other income sources may warrant attention from stakeholders regarding the company's long-term business model and growth sustainability.