Spectrum Foods Limited , a company engaged in salt manufacturing and power generation, has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025, along with key corporate updates.

Financial Performance

For the quarter ended September 30, 2025, Spectrum Foods reported:

For the half-year ended September 30, 2025:

The company's total assets stood at Rs. 4,973.32 lacs as of September 30, 2025, compared to Rs. 4,861.47 lacs as of March 31, 2025.

Segment Performance

Spectrum Foods operates in two main segments:

1. Salt Manufacturing/Trading: This segment generated revenue of Rs. 725.95 lacs in Q2 FY2026.
2. Power Generation: This segment contributed Rs. 39.78 lacs to the revenue in Q2 FY2026.

Corporate Updates

Share Forfeiture Revision

The Board of Directors has approved a revision to the previously announced share forfeiture. The number of equity shares to be forfeited has been increased from 205,038 to 206,326. All other terms of the forfeiture resolution remain unchanged.

Leadership Changes

• Mrs. Payal Singh (Membership No. A47698) has been appointed as the new Company Secretary cum Compliance Officer, effective November 12, 2025.
• Ms. Prerna Sharma has resigned from her position as Company Secretary cum Compliance Officer, with her last working day being November 12, 2025.

Auditor's Review

R.P. Khandelwal & Associates, Chartered Accountants, conducted a limited review of the financial results. They stated that nothing has come to their attention that causes them to believe that the financial results do not present a true and fair view in accordance with applicable accounting standards and other recognized accounting practices and policies.

Investors and stakeholders should note that these results are unaudited and subject to limited review. The company's performance may be influenced by various factors, including market conditions and regulatory changes.

Spectrum Foods Limited has announced significant corporate actions aimed at streamlining its business structure and aligning group operations. The company's board has approved two key decisions that will reshape its subsidiary structure and resort operations.

Acquisition of Remaining Stake in Siyana Resort

Spectrum Foods has acquired the remaining 20% equity shares in Siyana Resort Private Limited, transforming it into a wholly owned subsidiary. The acquisition breaks down as follows:

The company has confirmed that the acquisition consideration has been paid to the respective shareholders, completing the transaction.

Transfer of Samskara Resort & Spa Operations

In a move to consolidate its resort operations, Spectrum Foods' board has approved the transfer of Samskara Resort & Spa, Pushkar to Siyana Resorts Private Limited. This transfer will be executed as a going concern through a business transfer arrangement.

Key points of the transfer include:

• The transfer does not constitute an "undertaking" or "substantially the whole of the undertaking" under Section 180(1)(a) of the Companies Act, 2013.
• Shareholder approval is not required for this transaction.
• The transfer aims to streamline the business structure and align operations within the group.

Implications and Outlook

These corporate actions reflect Spectrum Foods' strategy to optimize its organizational structure and potentially improve operational efficiency. By fully integrating Siyana Resort Private Limited and consolidating its resort operations, the company may be positioning itself for more streamlined management and potential synergies within its hospitality segment.

Investors and stakeholders will likely be watching closely to see how these changes impact Spectrum Foods' financial performance and operational capabilities in the future.