Regal Entertainment and Consultants Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 27, 2026.

Financial Performance Overview

The company's financial performance for Q3FY26 showed a significant decline compared to the corresponding quarter of the previous year. The results highlight challenging operating conditions during the quarter.

Quarterly and Nine-Month Performance

The company reported total income from operations of ₹19.10 lakhs for Q3FY26, representing a substantial decrease from ₹48.28 lakhs in Q3FY25. The net loss after tax for the quarter was ₹2.49 lakhs, compared to a net profit of ₹30.05 lakhs in the same quarter last year.

For the nine months ended December 31, 2025, total income from operations reached ₹87.71 lakhs compared to ₹54.61 lakhs in the corresponding period of FY25. However, the company recorded a net loss after tax of ₹16.15 lakhs for the nine-month period, contrasting with a net profit of ₹31.82 lakhs in the previous year.

Sequential Performance Analysis

Key Financial Metrics

The company maintained its paid-up equity share capital at ₹307.21 lakhs with a face value of ₹10 per share throughout the reporting periods. The earnings per share turned negative at ₹(0.08) for Q3FY26, compared to a positive ₹0.978 in Q3FY25.

Regulatory Compliance

The unaudited financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013. The complete format of the quarterly unaudited financial results is available on the company's website and stock exchange platforms for detailed review by stakeholders.

ACC shares touched a 52-week low of ₹1,673 on the NSE, declining 3.19% from its previous close. The stock, which is a constituent of the Nifty Midcap 150 index, was trading at ₹1,673 at 2:32 pm despite reporting strong quarterly financial results.

Strong Quarterly Performance

The company delivered impressive financial results for the quarter ending September 2025, showing significant year-over-year growth across key metrics.

The company's revenue for the quarter ending September 2025 stood at ₹5,931.67 crores, representing a substantial increase from ₹4,613.52 crores in the corresponding quarter of 2024. Net profit showed even more dramatic improvement, surging to ₹1,118.02 crores compared to ₹200.04 crores in September 2024.

Annual Financial Performance

ACC's full-year results for 2025 also demonstrated solid growth momentum across revenue and profitability metrics.

The annual revenue for 2025 reached ₹21,762.31 crores, up from ₹19,958.92 crores in 2024. Net profit increased from ₹2,323.61 crores in 2024 to ₹2,399.48 crores in 2025, while maintaining a healthy return on equity of 12.94%.

Key Financial Ratios and Metrics

The company maintains strong financial health indicators with several notable metrics:

• Debt-to-Equity Ratio: 0.00 across all reported periods
• Current Ratio: 1.61 in March 2025
• Net Profit Margin: 11.02% in 2025
• Book Value per Share: ₹987.01 in March 2025

Upcoming Corporate Actions

ACC has announced several important corporate developments:

• Board Meeting: Scheduled for January 28, 2026, to consider unaudited financial results for the quarter and nine months ended December 31, 2025
• Postal Ballot: Notice announced on January 17, 2026
• Recent Dividend: Final dividend of ₹7.50 per share (75%) was effective June 13, 2025

Market Position

Despite the strong financial performance, ACC's stock is currently trading near its 52-week low, reflecting broader market dynamics affecting the cement sector. The company's consistent dividend payments and debt-free balance sheet position it as a financially stable entity in the building materials sector.