Sakuma Exports Limited has released its unaudited financial results for the quarter and nine-month period ended December 31, 2025, showing a challenging performance with declining revenues and profitability across both standalone and consolidated operations.

Quarterly Performance Analysis

The company's Q3FY26 standalone results revealed a significant decline in operational performance compared to the previous year. Revenue from operations decreased substantially, while profitability metrics also showed downward trends.

Nine-Month Performance Overview

The nine-month period from April to December 2025 also reflected similar challenges, with the company experiencing reduced revenues and lower profitability compared to the corresponding period in the previous year.

Consolidated Results

The consolidated financial results, which include the performance of subsidiaries, showed marginally better revenue figures but continued to reflect the overall challenging business environment. Consolidated revenue from operations for Q3FY26 was ₹36,334.62 lakhs compared to ₹47,767.72 lakhs in Q3FY25.

Operational Highlights

The company's expenditure structure remained relatively stable, with purchase of stock-in-trade being the major cost component at ₹21,385.61 lakhs in Q3FY26. Employee benefits expense stood at ₹139.65 lakhs, while finance costs were ₹28.72 lakhs for the quarter.

Regulatory Compliance and Governance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 14, 2026. The auditors issued an unqualified review opinion on these results. The company operates primarily in the trading of agro products segment, with no separate segment information disclosed due to its single business focus.

Impact of New Labour Codes

The company has noted the implementation of New Labour Codes effective from November 21, 2025, which consolidate 29 existing labour legislations. Management is currently evaluating the potential impacts, though preliminary review suggests the impact is unlikely to be material.

Sakuma Exports Limited , a prominent player in the export industry, has announced several key decisions following its Board of Directors meeting held on August 26, 2025. The board has approved significant measures that could impact the company's future growth and shareholder engagement.

Performance Share Plan Scheme 2025

The most notable development is the introduction and adoption of the Sakuma Exports Limited Performance Share Plan Scheme 2025 (SEL PSP 2025). This scheme proposes to grant stock options that can be exercised into up to 1.5 crore equity shares, representing 0.96% of the company's equity share capital. The plan aims to align employee interests with those of the shareholders and promote long-term value creation.

It's important to note that the implementation of SEL PSP 2025 is subject to shareholder approval at the upcoming Annual General Meeting (AGM). This move could potentially enhance employee motivation and retention while fostering a sense of ownership among the workforce.

Annual General Meeting and Related Matters

The board has set several important dates and appointments related to the AGM:

• AGM Date: The Annual General Meeting is scheduled for September 29, 2025, at 11:00 AM. The meeting will be conducted through video conferencing.

• Book Closure: The company has fixed the book closure period from September 23 to September 29, 2025 (both days inclusive) for share transfer and register of members.

• E-voting Scrutinizer: Mr. Rajeev Bhambri, a practicing Company Secretary, has been appointed as the scrutinizer for the AGM e-voting process.

Other Board Approvals

The board meeting, which commenced at 3:30 PM and concluded at 4:00 PM, also saw the approval of the following items:

1. The Board Report for the financial year ended March 31, 2025, along with all annexures and reports.
2. The draft notice convening the Annual General Meeting.

Conclusion

The decisions made during this board meeting, particularly the introduction of the Performance Share Plan Scheme, reflect Sakuma Exports' focus on aligning employee and shareholder interests. As the company moves towards its AGM in September, shareholders will have the opportunity to vote on these important matters, potentially shaping the future direction of Sakuma Exports Limited.