Spectrum foods Limited has announced strong financial results for the third quarter of FY26, showcasing significant growth in profitability and revenue. The company's Board of Directors approved the unaudited financial results for the quarter ended December 31, 2025, during their meeting held on February 13, 2026.

Strong Quarterly Performance

The company delivered impressive financial metrics for Q3FY26, demonstrating robust operational efficiency across its business segments.

The company's total expenses for Q3FY26 stood at ₹706.67 lacs compared to ₹544.82 lacs in the corresponding quarter of the previous year. The increase in expenses was primarily attributed to higher cost of materials consumed, which rose to ₹1,096.40 lacs from ₹364.71 lacs year-over-year.

Nine-Month Performance Overview

For the nine-month period ended December 31, 2025, Spectrum Foods reported mixed results compared to the previous year.

Despite the decline in nine-month profitability, the company maintained strong revenue growth of 28.89% during this period.

Segment-wise Performance Analysis

The company operates primarily through two business segments: salt manufacturing/trading and power generation.

Salt Manufacturing and Trading Segment

The salt manufacturing and trading segment continued to be the primary revenue contributor, accounting for approximately 97.77% of total revenue in Q3FY26.

Power Generation Segment

The power generation segment contributed ₹17.14 lacs in revenue during Q3FY26 compared to ₹15.37 lacs in Q3FY25. However, this segment reported a loss of ₹2.82 lacs in Q3FY26 compared to a loss of ₹10.32 lacs in the corresponding quarter last year.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors. The company has adopted Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013, ensuring compliance with regulatory requirements.

The company maintains a wholly owned subsidiary, Siyana Resorts Private Limited, which has not commenced business operations during the review period. The subsidiary is expected to begin operations after March 2026.

Financial Position Highlights

Spectrum Foods maintained a stable equity structure with paid-up equity share capital of ₹2,413.94 lacs as of December 31, 2025, compared to ₹2,408.73 lacs in the previous year. The face value of equity shares remained constant at ₹10.00 per share.

The company reported no tax expense for the current quarter, similar to the corresponding period last year, contributing to the strong bottom-line performance.

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.