Saianand Commercial Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, following a board meeting held on January 29, 2026. The company's board meeting commenced at 04:50 PM and concluded at 05:20 PM at the registered office.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results compared to the previous year. Total income from operations declined significantly to ₹14.23 lacs in Q3FY26 from ₹79.21 lacs in Q3FY25. This income was entirely derived from other operating income, as the company reported no revenue from operations during the quarter.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, Saianand Commercial demonstrated improved profitability despite lower total income. The company achieved total income of ₹143.88 lacs compared to ₹350.05 lacs in the corresponding period of the previous year. However, net profit increased to ₹115.02 lacs from ₹90.09 lacs in the nine months ended December 31, 2024.

Expense Management

The company maintained effective cost control during Q3FY26, with total expenses of ₹6.41 lacs remaining nearly flat compared to ₹6.42 lacs in Q3FY25. Employee benefit expenses increased to ₹5.77 lacs from ₹5.20 lacs, while other expenses decreased to ₹0.64 lacs from ₹1.22 lacs. The company reported no finance costs, depreciation, or amortization expenses during the quarter.

Capital Structure and Compliance

Saianand Commercial Limited maintained a stable capital structure with paid-up equity share capital of ₹2,272.00 lacs, consisting of shares with a face value of ₹1 each. The financial results were reviewed by the audit committee and approved by the board of directors. The statutory auditors conducted a limited review of the financial results, and the company confirmed compliance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Saianand Commercial Limited has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025, showcasing a substantial increase in income and profitability.

Financial Highlights

The company reported a remarkable growth in its financial performance for Q2 FY2026:

Key Observations

Quarterly Performance

Saianand Commercial's total income for Q2 FY2026 stood at Rs. 95.63 lakhs, a significant increase from Rs. 34.03 lakhs in the previous quarter. The company's net profit surged to Rs. 84.06 lakhs, compared to Rs. 23.15 lakhs in Q1 FY2026.

Half-Yearly Results

For the first half of FY2026, the company reported a total income of Rs. 129.65 lakhs and a net profit of Rs. 107.20 lakhs, showing substantial growth compared to the same period last year.

Expense Management

Total expenses for Q2 FY2026 were Rs. 11.57 lakhs, only slightly higher than the previous quarter's Rs. 10.88 lakhs, indicating effective cost control measures.

Earnings Per Share

The company's EPS for Q2 FY2026 improved to Rs. 0.04, up from Rs. 0.01 in the previous quarter.

Balance Sheet Highlights

As of September 30, 2025:

• Total Assets: Rs. 4,349.29 lakhs
• Shareholders' Funds: Rs. 4,119.29 lakhs
• Current Assets: Rs. 2,455.97 lakhs
• Current Liabilities: Rs. 230.00 lakhs

Management Commentary

The Board of Directors, in their meeting held on November 6, 2025, reviewed and approved these unaudited financial results. The company operates in a single business segment, as noted in the financial statement.

Auditor's Review

Bipin & Co., Chartered Accountants, conducted a limited review of the financial results. They reported no material misstatements in the financial information according to the applicable accounting standards and SEBI regulations.

Conclusion

Saianand Commercial Limited has demonstrated a strong financial performance in Q2 FY2026, with significant improvements in income and profitability. The company's ability to manage expenses while growing its revenue suggests effective operational strategies. Investors and stakeholders may find these results encouraging, although it's important to consider broader market conditions and future growth prospects when evaluating the company's overall financial health.