Regent enterprises Limited has scheduled a Board of Directors meeting for February 13, 2026, to review and approve its unaudited financial results for the third quarter of fiscal year 2026. The meeting will focus on the financial performance for the quarter and period ended December 31, 2025.

Regulatory Compliance and Meeting Details

The board meeting has been convened in accordance with regulations 29, 33 & 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company has formally notified BSE Limited about the scheduled meeting through an official communication dated February 4, 2026.

Trading Window Restrictions

In compliance with insider trading regulations, Regent Enterprises Limited has implemented a trading window closure for specific stakeholders. The restriction affects promoter group members, directors, designated persons, and other connected persons of the company.

Corporate Governance Framework

The trading window closure aligns with SEBI (Prohibition of Insider Trading) Regulations, 2015, as amended on April 1, 2019, and BSE Circular Ref. No. LIST/COMP/01/2019-20 dated April 2, 2019. The company has also implemented these measures as part of its internal code of conduct.

The notification was signed by Mamta Sharma, Company Secretary & Compliance Officer (M. No. F13459), demonstrating the company's commitment to maintaining proper corporate governance standards and regulatory compliance throughout the financial results disclosure process.

Regent Enterprises Limited , a company primarily engaged in processing, re-packaging, and trading of edible oil, has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025. The company has reported a substantial increase in profit, alongside significant growth in total income for the quarter.

Financial Highlights

Key Observations

1. Revenue Growth: Regent Enterprises has shown remarkable growth in its total income, which increased by 89.91% year-over-year for Q2 FY2026 and 78.05% for H1 FY2026.

2. Profit Surge: The company's profit after tax for Q2 FY2026 stood at Rs. 367.47 lakhs, marking a significant 44% increase compared to the same quarter last year. For H1 FY2026, the profit after tax grew by 49.98% to Rs. 531.64 lakhs.

3. Expense Management: While total expenses have increased in line with revenue growth, the company has managed to improve its profit margins, indicating effective cost management.

4. Earnings Per Share: The basic and diluted EPS for Q2 FY2026 improved to Rs. 1.10, up from Rs. 0.76 in Q2 FY2025, reflecting the company's enhanced profitability.

Balance Sheet Overview

As of September 30, 2025, Regent Enterprises reported:

• Total Assets: Rs. 8,728.68 lakhs
• Total Equity: Rs. 4,499.54 lakhs
• Current Assets: Rs. 8,331.01 lakhs
• Current Liabilities: Rs. 4,031.71 lakhs

The company's balance sheet shows a strong current asset position, with significant increases in trade receivables and inventories compared to the previous year-end.

Management Commentary

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 12, 2025. The company continues to focus on its core business of processing, re-packaging, and trading of edible oil, which is reported as a single segment as per Indian Accounting Standard IND AS 108.

Auditor Appointment

In the 31st Annual General Meeting held on September 23, 2025, the company appointed M/s Sahni Bansal & Associates, Chartered Accountants, as the statutory auditors for a term of 5 years, succeeding the previous auditors whose tenure had concluded.

Conclusion

Regent Enterprises Limited has demonstrated strong financial performance in Q2 and H1 of FY2026, with significant growth in both revenue and profitability. The company's ability to increase its profit margins while managing substantial revenue growth indicates effective operational management and cost control measures. As Regent Enterprises continues to focus on its core business in the edible oil sector, investors and stakeholders may look forward to the company's performance in the coming quarters.