Shree Rajiv Lochan Oil Extraction Reports 66% Decline in Q3FY26 Net Profit

Shree Rajiv Lochan Oil Extraction Limited has announced its unaudited financial results for the quarter ended December 31, 2025, revealing a significant decline in quarterly profitability despite maintaining positive earnings. The Board of Directors approved these results during their meeting held on January 12, 2026.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results when compared to previous periods:

Metric	Q3FY26	Q3FY25	Change (%)	Q2FY26	Change (QoQ %)
Total Income	₹7.49 lakhs	₹9.61 lakhs	-22.06%	₹6.74 lakhs	+11.13%
Total Expenses	₹5.70 lakhs	₹4.37 lakhs	+30.43%	₹5.38 lakhs	+5.95%
Net Profit	₹1.59 lakhs	₹4.74 lakhs	-66.46%	₹1.06 lakhs	+50.00%
Basic EPS	₹0.04	₹0.11	-63.64%	₹0.03	+33.33%

Revenue and Income Analysis

Shree Rajiv Lochan Oil Extraction Limited reported zero revenue from operations during Q3FY26, consistent with previous quarters. The company's total income of ₹7.49 lakhs was entirely derived from other income sources, which decreased by 22.06% compared to ₹9.61 lakhs in Q3FY25. However, other income showed sequential improvement, rising from ₹6.74 lakhs in Q2FY26.

Expense Structure

The company's expense profile for Q3FY26 revealed specific cost components:

Expense Category	Q3FY26	Q3FY25	Change (%)
Employee Benefits	₹1.40 lakhs	₹0.95 lakhs	+47.37%
Other Expenses	₹4.30 lakhs	₹3.42 lakhs	+25.73%
Current Tax	₹0.20 lakhs	₹0.50 lakhs	-60.00%
Total Expenses	₹5.70 lakhs	₹4.37 lakhs	+30.43%

Employee benefits expense increased significantly by 47.37% to ₹1.40 lakhs, while other expenses rose by 25.73% to ₹4.30 lakhs. The company reported no finance costs, depreciation, or material consumption expenses during the quarter.

Nine-Month Performance

For the nine months ended December 31, 2025, Shree Rajiv Lochan Oil Extraction Limited demonstrated a remarkable turnaround in its financial performance:

Parameter	9M FY26	9M FY25	Change
Total Income	₹23.21 lakhs	₹26.11 lakhs	-11.11%
Net Profit/(Loss)	₹6.26 lakhs	₹(20.06) lakhs	Profit vs Loss
Basic EPS	₹0.16	₹(0.50)	Positive vs Negative

The nine-month results showed the company moving from a loss of ₹20.06 lakhs in the previous year to a profit of ₹6.26 lakhs in the current period, representing a significant operational improvement.

Earnings Per Share

The company's earnings per share metrics reflected the decline in quarterly profitability. Basic and diluted EPS for Q3FY26 stood at ₹0.04 each, down from ₹0.11 in the corresponding quarter of the previous year. For the nine-month period, EPS improved to ₹0.16 from negative ₹0.50 in the previous year.

Regulatory Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors during their meeting on January 12, 2026. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015. CA Milind Nyati & Co. conducted a limited review of the unaudited financial results as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	-4.90%	+15.17%	+9.82%	-40.42%	+28.34%

Shree Rajiv Lochan Oil Extraction Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025. The Shree Rajiv Lochan Oil Extraction Limited Board of Directors approved these results at their meeting held on January 12, 2026.

Financial Performance Overview

The company's financial performance for the quarter showed mixed results compared to the previous year. While the company maintained profitability, there was a notable decline in net profit for the third quarter.

Metric	Q3FY26	Q3FY25	Change
Total Income	₹7.49 lakhs	₹9.61 lakhs	-22.06%
Total Expenses	₹5.70 lakhs	₹4.37 lakhs	+30.43%
Net Profit	₹1.59 lakhs	₹4.74 lakhs	-66.46%
Basic EPS	₹0.04	₹0.11	-63.64%

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025, demonstrated a significant improvement in the company's financial position compared to the corresponding period in the previous year.

Parameter	9M FY26	9M FY25	Performance
Total Income	₹23.21 lakhs	₹26.11 lakhs	-11.11%
Total Expenses	₹15.95 lakhs	₹45.63 lakhs	-65.05%
Net Profit/(Loss)	₹6.26 lakhs	(₹20.06 lakhs)	Turnaround
Basic EPS	₹0.16	(₹0.50)	Positive

Revenue and Income Structure

The company's revenue structure remained consistent with previous periods, showing no revenue from operations across all reported timeframes. The entire income base consisted of other income sources.

Key Financial Highlights:

Other income for Q3FY26 stood at ₹7.49 lakhs compared to ₹9.61 lakhs in Q3FY25
Nine-month other income totaled ₹23.21 lakhs versus ₹26.11 lakhs in the previous year
No revenue from operations reported in any period
Zero finance costs and depreciation expenses across all periods

Expense Analysis

The company's expense structure showed variations across different categories during the quarter and nine-month periods.

Expense Category	Q3FY26	Q3FY25	9M FY26	9M FY25
Employee Benefits	₹1.40 lakhs	₹0.95 lakhs	₹2.55 lakhs	₹2.33 lakhs
Other Expenses	₹4.30 lakhs	₹3.42 lakhs	₹13.40 lakhs	₹43.30 lakhs
Current Tax	₹0.20 lakhs	₹0.50 lakhs	₹1.00 lakhs	₹0.54 lakhs

Regulatory Compliance

The financial results were prepared in accordance with Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) Rules, 2015. The results underwent review by the Audit Committee and were subsequently approved by the Board of Directors. Milind Nyati & Co Chartered Accountants conducted a limited review of the unaudited financial statements, confirming compliance with applicable accounting standards and SEBI regulations.