SJ Corporation Limited delivered exceptional financial performance in Q3FY26, marking a significant turnaround with robust revenue growth and a return to profitability. The company's revenue from operations surged dramatically, demonstrating strong operational momentum across its business segments.

Financial Performance Overview

The company's quarterly results showcase remarkable growth across key financial metrics:

Nine-Month Performance Analysis

The nine-month period ended December 31, 2025 also reflected strong performance improvements:

Segment-wise Revenue Breakdown

The polished diamonds & jewellery segment emerged as the primary growth driver, contributing significantly to the overall revenue performance. In Q3FY26, this segment generated ₹705.76 lacs compared to ₹57.79 lacs in Q3FY25. The real estate & development of property segment remained inactive during the quarter, with no revenue contribution.

For the nine-month period, the polished diamonds & jewellery segment recorded revenue of ₹1,575.01 lacs versus ₹761.29 lacs in the previous year. The real estate segment contributed ₹102.98 lacs compared to ₹11.66 lacs in 9M FY25.

Operational Efficiency and Cost Management

The company demonstrated improved operational efficiency with total expenses of ₹693.84 lacs in Q3FY26 compared to ₹77.67 lacs in Q3FY25. Key expense components included purchases of stock-in-trade at ₹677.36 lacs, employee benefit expenses of ₹6.75 lacs, and other expenses of ₹4.43 lacs. The company maintained zero finance costs during the quarter.

Balance Sheet Highlights

As of December 31, 2025, the company maintained total segment assets of ₹892.81 lacs compared to ₹920.76 lacs in the previous year. Segment liabilities stood at ₹4.68 lacs, significantly lower than ₹67.25 lacs in the corresponding period last year. The paid-up equity share capital remained stable at ₹83.55 lacs with a face value of ₹1 per share.

Regulatory Compliance and Audit

The financial results were prepared in accordance with Indian Accounting Standards Rules, 2015, and were reviewed by the Audit Committee before Board approval on February 10, 2026. The statutory auditors conducted a limited review and expressed an unqualified review opinion on the quarterly and nine-month results.

S&T Corporation Limited announced its unaudited financial results for the third quarter ended December 31, 2025, marking a significant transformation with the launch of a new business segment. The company's Board of Directors approved the standalone and consolidated financial results at a meeting held on February 5, 2026.

Financial Performance Overview

The company reported substantial revenue growth in Q3FY26, driven primarily by its entry into textile trading operations. Total revenue from operations reached ₹149.15 lakh compared to ₹4.47 lakh in the previous quarter.

New Business Segment Launch

During Q3FY26, S&T Corporation commenced operations in textile trading, which has become the largest revenue contributor. The company now operates three distinct business segments with varying performance levels.

Nine-Month Performance

For the nine-month period ended December 31, 2025, the company demonstrated overall profitability despite the quarterly loss. Total revenue for the period reached ₹158.08 lakh with a net profit of ₹0.41 lakh.

Regulatory Compliance and Publication

Pursuant to Regulation 30, 47(1) and 47(3) read with Schedule 11 of SEBI (LODR) Regulation, 2015, the company published the extract of unaudited standalone and consolidated financial statements in newspapers. The results were published in "Standard Post" (English newspaper) and "My Mahanagar" (Marathi newspaper) on February 7, 2026. The publications have been uploaded on the company's website at www.stcl.co.in as required under Regulation 46(2).

Corporate Governance

The company paid a fine of ₹24,780 to BSE Limited during the quarter for non-compliance with Regulation 13(3) of SEBI (LODR) Regulations, 2015. The financial results were reviewed by the Audit Committee and approved by the Board of Directors, with limited review conducted by statutory auditors MLR and Associates LLP.

Capital Structure

The company maintained a stable capital structure with paid-up equity share capital of ₹636.62 lakh, consisting of shares with a face value of ₹2 each. Other equity stood at ₹666.95 lakh as of December 31, 2025. The consolidated results include Ssawai Abodes LLP, where the company holds a 95% stake.