SAI Industries Limited Reports Improved Q3FY26 Performance with Reduced Loss
SAI Industries Limited demonstrated significant quarterly improvement in Q3FY26 with net loss reducing to ₹0.33 lacs compared to ₹0.78 lacs in Q3FY25 and ₹2.13 lacs in Q2FY26. The company continues to operate without operational revenue, with expenses primarily comprising legal and professional charges of ₹0.30 lacs.

*this image is generated using AI for illustrative purposes only.
SAI Industries Limited has announced its unaudited financial results for the quarter ended December 31, 2025, showing significant improvement in financial performance with reduced losses. The Board of Directors approved these results during their meeting held on January 24, 2026.
Q3FY26 Financial Performance
The company demonstrated notable improvement in its quarterly performance, with losses reducing substantially compared to the previous year and the preceding quarter.
| Metric | Q3FY26 | Q3FY25 | Q2FY26 | Change (YoY) |
|---|---|---|---|---|
| Net Loss | ₹0.33 lacs | ₹0.78 lacs | ₹2.13 lacs | -58% |
| Total Expenses | ₹0.33 lacs | ₹0.78 lacs | ₹2.13 lacs | -58% |
| Legal & Professional Charges | ₹0.30 lacs | ₹0.33 lacs | ₹0.09 lacs | -9% |
| Basic EPS | ₹(0.00) | ₹(0.00) | ₹(0.07) | - |
Nine-Month Performance Analysis
For the nine-month period ended December 31, 2025, SAI Industries reported a cumulative net loss of ₹2.48 lacs compared to ₹1.91 lacs in the corresponding period of the previous year. The increase in nine-month losses was primarily attributed to higher expenses in the second quarter.
| Parameter | 9M FY26 | 9M FY25 | Change |
|---|---|---|---|
| Net Loss | ₹2.48 lacs | ₹1.91 lacs | +30% |
| Total Expenses | ₹2.48 lacs | ₹1.91 lacs | +30% |
| Legal & Professional Charges | ₹2.37 lacs | ₹1.47 lacs | +61% |
Balance Sheet Position
As of December 31, 2025, the company's financial position showed mixed trends with stable equity share capital but increased current liabilities.
| Parameter | December 31, 2025 | March 31, 2025 |
|---|---|---|
| Total Assets | ₹731.09 lacs | ₹731.22 lacs |
| Equity Share Capital | ₹296.76 lacs | ₹296.76 lacs |
| Other Equity | ₹(478.33) lacs | ₹(475.84) lacs |
| Total Equity | ₹(181.57) lacs | ₹(179.08) lacs |
| Current Liabilities | ₹908.79 lacs | ₹910.31 lacs |
The company's investments remained stable at ₹731.00 lacs, while cash and cash equivalents decreased to ₹0.09 lacs. Current liabilities showed a marginal decrease, with borrowings at ₹823.47 lacs compared to ₹825.00 lacs at the end of FY25.
Regulatory Compliance and Audit
The financial results were reviewed by Girotra & Co., Chartered Accountants, who issued a limited review report confirming compliance with applicable accounting standards and SEBI regulations. The results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the company's Audit Committee before Board approval on January 24, 2026.
Historical Stock Returns for ASI Industries
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -1.18% | -3.41% | +7.30% | -12.52% | -29.00% | +69.78% |

































