Scintilla Commercial & Credit Ltd announced its unaudited financial results for the third quarter ended December 31, 2025, revealing a challenging performance with the company reporting a net loss of ₹44.20 lacs compared to a profit of ₹7.39 lacs in the corresponding quarter of the previous year.

Financial Performance Overview

The company's financial performance showed significant deterioration across key metrics during the quarter. Total revenue from operations declined to ₹12.17 lacs in Q3FY26 from ₹15.56 lacs in Q3FY25, representing a substantial decrease in business activity.

Revenue Components and Operational Challenges

The company's interest income, which forms the primary component of revenue from operations, decreased to ₹13.51 lacs in Q3FY26 from ₹15.56 lacs in Q3FY25. Other operating income showed a negative figure of ₹1.34 lacs during the quarter, contrasting with nil contribution in the previous year's corresponding quarter.

Total expenses surged dramatically to ₹59.89 lacs in Q3FY26 from ₹8.82 lacs in Q3FY25, primarily driven by net loss on fair value changes of ₹54.60 lacs compared to ₹0.89 lacs in the previous year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company reported a net loss of ₹26.04 lacs compared to a loss of ₹7.55 lacs in the corresponding period of the previous year. Total revenue from operations for the nine-month period stood at ₹54.53 lacs compared to ₹46.37 lacs in the previous year.

Regulatory Compliance and Board Approval

The Board of Directors approved these unaudited financial results under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 at their meeting held on February 13, 2026. The meeting commenced at 6:00 p.m. and concluded at 7:00 p.m. The results have been subject to limited review by Surajit Roy and Associates, Chartered Accountants, the company's statutory auditors.

The company maintains its paid-up equity share capital at ₹1,002.78 lacs with a face value of ₹10 per share. Other equity stood at negative ₹25.41 lacs as of December 31, 2025, compared to negative ₹27.05 lacs in the corresponding period of the previous year. The financial results were disclosed to BSE Limited and Calcutta Stock Exchange Limited as part of regulatory compliance requirements.

Scintilla Commercial & Credit Ltd , a Kolkata-based investment and finance company, has reported a significant improvement in its financial performance for the first quarter. The company's board of directors approved the unaudited financial results on August 13, revealing a substantial increase in profitability and total comprehensive income.

Financial Highlights

• Net Profit: Rs 3.71 crore, up 169% from Rs 1.38 crore in the same quarter of the previous fiscal year
• Total Comprehensive Income: Rs 13.29 crore, compared to Rs 1.38 crore in the same quarter last year
• Revenue from Operations: Rs 15.97 crore, a slight increase from Rs 15.34 crore year-over-year
• Total Expenses: Decreased to Rs 12.23 crore from Rs 16.24 crore year-over-year
• Earnings Per Share (EPS): Rs 0.04, up from Rs 0.01 in the previous year's quarter

Key Financial Metrics

Performance Analysis

Scintilla Commercial & Credit demonstrated a robust financial performance in the first quarter. The company's net profit saw a substantial increase of 169% year-over-year, rising from Rs 1.38 crore to Rs 3.71 crore. This growth was primarily driven by a reduction in total expenses, which decreased by 24.7% compared to the same quarter last year.

The company's revenue from operations showed a modest increase of 4.1%, reaching Rs 15.97 crore. However, the significant jump in total comprehensive income, which rose from Rs 1.38 crore to Rs 13.29 crore, indicates strong overall financial health and potential gains from non-operational sources.

Other Notable Points

• The board meeting, held on August 13, commenced at 4:00 PM and concluded at 5:20 PM.
• The company's primary business segments are investments and finance.
• The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
• Statutory auditors conducted a limited review of the financial results for the quarter ended June 30.

Scintilla Commercial & Credit's impressive quarterly results showcase the company's ability to enhance profitability while maintaining steady revenue growth. The substantial increase in total comprehensive income and earnings per share reflects positively on the company's financial management and operational efficiency in the investment and finance sectors.