Restile Ceramics Limited has released its unaudited financial results for the quarter and nine months ended December 31, 2025 (Q3FY26), presenting a mixed performance across different reporting periods. The Board of Directors approved these results at their meeting held on February 05, 2026.

Q3FY26 Financial Performance

The company's third quarter performance showed challenges with revenue declining compared to the previous quarter. Key quarterly metrics demonstrate the operational dynamics:

Nine-Month Cumulative Results

The nine-month performance for the period ended December 31, 2025 showed significant improvement compared to the corresponding previous period:

Operational Expenses and Cost Structure

The company's expense structure for Q3FY26 included purchases of stock-in-trade amounting to ₹148.76 lakhs, employee benefits expenses of ₹8.65 lakhs, and depreciation of ₹9.53 lakhs. Other expenses totaled ₹164.88 lakhs during the quarter.

Auditor's Qualified Opinion

M.S. Krishnaswami & Rajan, Chartered Accountants, issued a qualified review report highlighting material uncertainty regarding the company's ability to continue as a going concern. The auditors noted negative operating cash flows, substantial operating losses, and significant deterioration in asset values. The company is addressing these concerns through proposed restructuring of operations.

Business Segment and Products

Restile Ceramics operates exclusively in the vitrified tiles segment, with the Board of Directors serving as the Chief Operating Decision Maker identifying this as the company's single reportable segment. The company's product portfolio includes:

• Granamite
• Mirrorstone
• PearlRock
• MarboGranit
• Impacta
• Gripmax

Regulatory and Compliance Updates

The company reported an exceptional item of ₹0.98 lakhs related to increased employee benefit liabilities arising from the implementation of new Labour Codes notified by the Government of India on November 21, 2025. The trading window for the company's securities will reopen on February 07, 2026, following the announcement of these financial results.

Restile ceramics Limited has formally notified BSE Limited about an upcoming board meeting scheduled to consider the company's third-quarter financial results for FY26. The announcement comes as part of the company's regulatory compliance under SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Board Meeting Details

The board meeting has been scheduled with specific parameters for reviewing the company's quarterly performance:

Agenda Items

The board meeting will address two primary agenda items. The primary focus will be on considering and approving the standalone unaudited financial results along with a limited review report for the quarter ended December 31, 2025, pursuant to Regulation 33 of SEBI Listing Regulations. Additionally, the board may discuss any other matters with the chairman's permission and majority consent of directors present.

Trading Window Restrictions

The company has implemented trading window restrictions in accordance with regulatory requirements. The trading window for dealing in securities of Restile Ceramics Limited has been closed from January 01, 2026, as previously communicated on December 29, 2025. This closure will continue until 48 hours after the declaration of the standalone unaudited financial results for the quarter ended December 31, 2025.

Company Information

Restile Ceramics Limited operates with its registered office located at 204, Sakar Complex, Opp. ABS Tower, Vaccine Crossing, Old Padra Road, Vadodara, Gujarat. The company maintains a branch office in Hyderabad and offers multiple product lines including Granamite, Mirrorstone, PearlRock, MarboGranit, Impacta, and Gripmax. The company secretary and compliance officer, Palak Kumari, has signed the regulatory communication to BSE Limited.