Soma Textiles & Industries Limited announced its unaudited standalone and consolidated financial results for the quarter ended December 31, 2025. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 14, 2026.

Financial Performance Overview

The company reported mixed financial performance for the quarter ended December 31, 2025. Despite operational challenges, the company managed to achieve profitability during the period.

Business Transformation

The company has undergone a significant business transformation during the reporting period. Previously engaged in trading of cotton and cotton yarn with 'Textile' as its reportable primary business segment until September 2025, the company has now shifted its focus entirely to highway construction as its only reportable primary business segment from the quarter ended December 2025.

Exceptional Items

The quarter included exceptional items totaling ₹73 lakhs, comprising foreign exchange gains and profit on sale of fixed assets.

Change in Promoter Control

A major corporate development occurred during the period with a complete change in promoter and management control. Pursuant to a Share Purchase Agreement dated July 9, 2025, the existing promoters sold their entire shareholding to new promoters. The new promoter group includes Roadway Solutions India Infra Limited, Mr. Ameet Harjinder Gadhoke, and Mrs. Teja Ranade Gadhoke.

The Board appointed new leadership including Mr. Ameet Harjinder Gadhoke as Managing Director and Mrs. Teja Ranade Gadhoke as Non-Executive Chairperson, along with three new Independent Directors.

Regulatory Compliance

The financial results comply with Indian Accounting Standards (Ind AS) and SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. The results have been subject to limited review by statutory auditors Pipara & Co., Chartered Accountants, Ahmedabad.

Soma Textiles & Industries Limited has secured two major construction work orders worth a combined ₹343.95 crores from Roadways Solutions India Infra Ltd, marking a significant business development for the company's infrastructure division.

Order Details and Project Specifications

Soma Textiles & Industries has received construction contracts for two distinct expressway projects across different states. The larger contract involves the construction of an Access Controlled Expressway Connector to Hindu Hrudaysamrat Balasaheb Thackeray Maharashtra Samrudhi Mahamarg, connecting Jalna to Nanded in Maharashtra. The second project focuses on developing an Eight Lane Access Controlled Expressway in Gujarat.

Related Party Transaction Structure

The orders have been awarded by Roadways Solutions India Infra Ltd, which serves as the holding company of Soma Textiles & Industries Limited. Roadways Solutions holds 56.68% of the paid-up equity share capital of the company, establishing a clear parent-subsidiary relationship.

The promoter connection extends beyond the corporate structure, with Mr. Ameet Harjinder Gadhoke and Mrs. Teja Ranade serving as promoters of both the awarding entity (Roadways) and Soma Textiles & Industries Ltd. Despite this related party nature, the company has confirmed that both transactions have been entered into on an arm's length basis.

Project Execution Framework

Both construction projects will be executed according to the terms of contract along with applicable standards and specifications agreed between the parties. The Maharashtra project involves the execution and construction of the expressway connector as part of the larger Maharashtra Samrudhi Mahamarg network, while the Gujarat project focuses on developing modern eight-lane expressway infrastructure.

Regulatory Compliance and Disclosure

The order announcement was made in compliance with Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The disclosure follows the requirements under Regulations 30(3) and 30(4) read with Para B, Part A of Schedule III of SEBI Listing Regulations, ensuring transparency for stakeholders.

The company has provided comprehensive details as mandated under Regulation 30 read with Schedule III-Para A(7B) of Part A of the SEBI Listing Regulations, 2015, along with relevant SEBI circulars.