Saraswati Commercial (India) Limited announced its unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2025, demonstrating a remarkable financial turnaround. The Board of Directors approved these results at their meeting held on February 12, 2026, following review by the Audit Committee and limited review by statutory auditors.

Quarterly Financial Performance

The company delivered exceptional results for Q3FY26, marking a significant improvement from the corresponding period last year. The financial performance showcased strong operational efficiency and strategic positioning in the market.

Revenue Composition and Key Drivers

The company's revenue structure reflects its focus on investments, trading in shares and securities, and lending activities. Net gains on fair value changes emerged as the primary revenue driver, contributing Rs 3,103.45 lakhs in Q3FY26 compared to a loss of Rs (4,568.10) lakhs in Q3FY25.

Revenue Breakdown for Q3FY26:

• Interest income: Rs 152.95 lakhs
• Dividend income: Rs 12.54 lakhs
• Net gain on fair value changes: Rs 3,103.45 lakhs

Nine-Month Performance Overview

For the nine months ended December 31, 2025, Saraswati Commercial demonstrated sustained growth momentum with total revenue from operations of Rs 13,742.98 lakhs compared to Rs 10,167.74 lakhs in the corresponding period last year. Net profit after tax reached Rs 10,862.85 lakhs, representing substantial improvement from Rs 7,637.53 lakhs in the previous year.

Consolidated Results and Subsidiary Performance

The consolidated financial results include performance from subsidiaries Sareshwar Trading and Finance Private Limited and Arkaya Commercial Private Limited. Consolidated net profit for Q3FY26 stood at Rs 2,474.57 lakhs, closely aligned with standalone performance. The subsidiaries contributed minimal revenue of Rs 0.17 lakhs for the quarter with a combined net loss of Rs (0.09) lakhs.

Business Segments and Asset Allocation

Saraswati Commercial operates primarily in investments, trading in shares and securities, and lending activities. The segment-wise analysis reveals strong asset base with total net assets of Rs 1,23,137.46 lakhs on standalone basis as of December 31, 2025.

Asset Distribution (Standalone):

• Investments and trading in shares: Rs 1,11,936.58 lakhs
• Lending activities: Rs 10,932.08 lakhs
• Unallocated assets: Rs 268.81 lakhs

Operational Expenses and Tax Management

Total expenses for Q3FY26 remained controlled at Rs 264.53 lakhs, with finance costs of Rs 125.29 lakhs and employee benefits expense of Rs 73.16 lakhs. Tax expenses totaled Rs 529.75 lakhs, including current tax of Rs 455.54 lakhs and deferred tax of Rs 74.21 lakhs, reflecting the company's improved profitability and tax planning strategies.

Saraswati commercial (India) Ltd has announced that its Board of Directors will convene on February 12, 2026, to review and approve the company's quarterly financial performance. The meeting notification was submitted to BSE Limited on February 5, 2026, in compliance with regulatory requirements.

Board Meeting Agenda

The primary focus of the board meeting will be the consideration and approval of crucial financial documents for the third quarter of fiscal year 2026. The directors will review comprehensive financial data covering both quarterly and nine-month performance periods.

Financial Results Under Review

The board will examine the unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2025. These results will be accompanied by a Limited Review Report from the company's auditor for the same period. The financial statements will provide insights into the company's operational performance and financial position during the specified timeframe.

Regulatory Compliance and Trading Window

Saraswati Commercial (India) Ltd has implemented strict compliance measures in accordance with SEBI regulations. The company has established a comprehensive framework to ensure adherence to insider trading guidelines and disclosure requirements.

Corporate Communication

The meeting notice will be made available on the company's official website at www.saraswaticommercial.com , as mandated by Regulation 46 of the SEBI Listing Regulations. This ensures transparent communication with stakeholders and maintains compliance with disclosure requirements. The company secretary and compliance officer, Avani Sanghavi, has signed the official communication to BSE Limited, confirming the meeting schedule and regulatory adherence.