Sita Enterprises Limited has announced its unaudited standalone financial results for the quarter ended 31st December, 2025, demonstrating a significant improvement in financial performance. The investment and financing company reported a net profit of ₹47.31 lakhs for Q3FY26, marking a strong turnaround from the loss of ₹81.13 lakhs recorded in the corresponding quarter of the previous fiscal year.

Quarterly Financial Performance

The company's financial results for Q3FY26 show substantial improvement across key metrics. Total income reached ₹68.07 lakhs compared to a negative ₹77.34 lakhs in Q3FY25, representing a remarkable recovery in revenue generation.

Revenue Composition and Income Sources

The company's revenue streams showed mixed performance during the quarter. Interest income increased to ₹10.29 lakhs from ₹9.59 lakhs in Q3FY25, while dividend income rose significantly to ₹7.89 lakhs from ₹2.23 lakhs in the previous year's corresponding quarter. The most substantial contributor was net gain on fair value changes, which generated ₹49.89 lakhs compared to a loss of ₹89.16 lakhs in Q3FY25.

Nine-Month Period Performance

For the nine-month period ended 31st December, 2025, Sita Enterprises demonstrated exceptional growth with net profit reaching ₹463.18 lakhs compared to ₹50.80 lakhs in the corresponding period of the previous year. Total income for the nine-month period stood at ₹544.96 lakhs against ₹88.41 lakhs in the previous year.

Expense Management and Profitability

The company maintained effective cost control during the quarter, with total expenses declining to ₹4.59 lakhs from ₹5.54 lakhs in Q3FY25. Employee benefits expenses decreased to ₹2.01 lakhs from ₹3.00 lakhs, while other miscellaneous expenses remained relatively stable at ₹2.04 lakhs. This disciplined approach to expense management contributed significantly to the improved bottom line performance.

Earnings Per Share and Capital Structure

Earnings per share for Q3FY26 stood at ₹1.58 compared to negative ₹2.70 in Q3FY25. For the nine-month period, EPS reached ₹15.44 against ₹1.70 in the previous year. The company maintained its paid-up equity share capital at ₹300.00 lakhs with a face value of ₹10 per share throughout the reporting periods.

Corporate Developments

The company disclosed that there was a change in shareholdings, control and management in September 2025. Details of these changes have been communicated to the stock exchange and are available on the company's website. As a Non-Systemically Important Non-Deposit taking Non-Banking Finance Company registered with the Reserve Bank of India, Sita Enterprises continues to focus primarily on investment and financing activities.

Sita enterprises Limited has responded to a surveillance inquiry from BSE Limited regarding recent price movement in its equity shares, clarifying that no undisclosed material information exists that could impact the stock's performance.

BSE Surveillance Inquiry Response

In a formal communication dated January 6, 2026, the company addressed BSE's inquiry reference number L/SURV/ONL/PV/AJ/2025-2026/3269, which was issued on January 5, 2026. The response was signed by Harsh Jitendra Gandhi, Executive Director and CFO of the company.

Company's Official Position

Sita Enterprises Limited has categorically stated that there is no information or announcement, including any impending announcement, that could have a bearing on the price or volume behavior of the company's equity shares which has not been disclosed to the stock exchange. The company emphasized that all disclosures have been made in accordance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The key points from the company's clarification include:

• No undisclosed price-sensitive information exists
• All material events have been properly disclosed under SEBI regulations
• Price movement is attributed to market-driven factors
• General market conditions and investor perception may be contributing factors

Regulatory Compliance Assurance

The company has reaffirmed its commitment to regulatory compliance, assuring BSE that it will promptly disclose any material event or information that may impact the performance or price behavior of its securities. This commitment aligns with the requirements under SEBI (LODR) Regulations, 2015.

Market Attribution

According to the company's assessment, the observed price movement in its equity shares is purely market-driven. The management attributes this movement to general market conditions and investor perception rather than any specific corporate developments or undisclosed information.

The company has requested BSE to take this clarification on record, maintaining transparency in its communication with the stock exchange and ensuring compliance with all applicable regulations governing listed entities.