Punjab Communications Limited has published its unaudited financial results for the quarter ended December 31, 2025, in compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were taken on record by the Board of Directors in their meeting held on February 13, 2026.

Financial Performance Overview

The company's financial performance for Q3FY26 shows mixed results compared to previous periods. The telecommunications equipment manufacturer reported total income from operations and other key financial metrics for the quarter.

Key Financial Metrics

The company's operational income for Q3FY26 stood at ₹498.82 lacs, representing a significant increase from ₹354.72 lacs in the corresponding quarter of the previous year. However, this was lower than the annual figure of ₹1,721.43 lacs for FY25.

The company reported a net loss of ₹90.86 lacs for the quarter before and after tax, indicating no tax liability for the period. This compares to a net profit of ₹54.97 lacs in Q3FY25 and a net loss of ₹37.86 lacs for the full year FY25.

Share Capital and Earnings

Punjab Communications maintained its equity share capital at ₹1,202.36 lacs with a face value of ₹10 per share throughout the reported periods. The company's earnings per share for Q3FY26 was (0.76), indicating a loss per share, compared to ₹0.46 in Q3FY25 and (0.31) for FY25.

Regulatory Compliance

The financial results were published in newspapers 'The Financial Express' and 'Desh Sewak' dated February 14, 2026, as required under regulatory provisions. The company has made the complete financial results available on the BSE website (Security Code: 500346) and its corporate website at www.puncom.com .

The results can be accessed through the company's dedicated financial results section at https://puncom.com/annually-quarterly-financial-results/ and are also available via QR code scanning as mentioned in the published notice.

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Punjab communications has announced its unaudited financial results for the quarter ended December 31, 2025, reporting a net loss of ₹90.86 lacs compared to a profit of ₹54.97 lacs in the corresponding quarter of the previous year. The results were approved by the Board of Directors in their 237th meeting held on February 13, 2026.

Financial Performance Overview

Despite reporting a quarterly loss, the company demonstrated strong revenue growth with total revenue increasing by 25.8% to ₹717.51 lacs in Q3FY26 from ₹570.33 lacs in Q3FY25. Revenue from operations grew significantly by 40.6% to ₹498.82 lacs compared to ₹354.72 lacs in the same period last year.

Expense Analysis

Total expenses increased substantially to ₹808.37 lacs in Q3FY26 from ₹581.13 lacs in Q3FY25, representing a 39.1% increase. The major expense components included employee benefits expense of ₹437.19 lacs, other expenses of ₹215.40 lacs, and cost of materials consumed at ₹127.81 lacs.

Nine-Month Performance

For the nine months ended December 31, 2025, Punjab Communications Ltd reported a net profit of ₹267.19 lacs compared to a loss of ₹179.02 lacs in the corresponding period of the previous year. Total revenue for the nine-month period reached ₹2,758.48 lacs, up from ₹1,833.01 lacs, marking a significant improvement of 50.5%.

Auditor's Qualified Opinion

The statutory auditors, M/s Charanjit Singh & Associates, issued a qualified opinion on the financial results, highlighting concerns regarding inventory valuation methods and compliance with Indian Accounting Standards. The auditors noted that the company values inventory using the last purchase rate method instead of the prescribed FIFO method, and physical verification of inventories is not conducted.

Corporate Details

The company's paid-up equity share capital remains unchanged at ₹1,202.36 lacs with a face value of ₹10 per share. The board meeting commenced at 12:15 PM and concluded at 1:45 PM on February 13, 2026, with the results being communicated to the Bombay Stock Exchange in compliance with SEBI regulations.