News Earnings Spenta International Reports Net Loss of ₹21.58 Lacs in Q3 FY26 Amid Revenue DeclineSpenta International Reports Net Loss of ₹21.58 Lacs in Q3 FY26 Amid Revenue Decline
Spenta International Limited reported a net loss of ₹21.58 lacs for Q3 FY26 compared to a profit of ₹43.01 lacs in Q3 FY25, with revenue from operations declining 35% to ₹906.64 lacs. For the nine-month period, the company posted a loss of ₹14.96 lacs against a profit of ₹116.98 lacs in the previous year. The results were approved by the Board of Directors on February 13, 2026, following a limited review by statutory auditors.
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Spenta International Limited has announced its financial results for the third quarter of FY26, revealing a challenging period marked by declining revenues and profitability pressures. The company reported a net loss of ₹21.58 lacs for the quarter ended December 31, 2025, representing a significant turnaround from the profit of ₹43.01 lacs recorded in the corresponding quarter of the previous fiscal year.
Financial Performance Overview
The company's operational performance showed considerable weakness during the quarter, with key metrics reflecting the challenging business environment:
| Metric | Q3 FY26 | Q3 FY25 | Change (%) |
|---|---|---|---|
| Revenue from Operations | ₹906.64 lacs | ₹1,394.84 lacs | -35.00% |
| Total Revenue | ₹948.37 lacs | ₹1,401.11 lacs | -32.32% |
| Net Profit/(Loss) | (₹21.58 lacs) | ₹43.01 lacs | -150.16% |
| Basic EPS | (₹0.78) | ₹1.56 | -150.00% |
Quarterly Revenue Analysis
Revenue from operations declined substantially to ₹906.64 lacs in Q3 FY26 from ₹1,394.84 lacs in Q3 FY25, marking a decrease of 35.00%. Other income provided some support, increasing significantly to ₹41.73 lacs from ₹0.27 lacs in the previous year quarter. Total revenue for the quarter stood at ₹948.37 lacs compared to ₹1,401.11 lacs in Q3 FY25.
Cost Structure and Expenses
Total expenses for the quarter amounted to ₹970.55 lacs compared to ₹1,345.90 lacs in Q3 FY25. Key expense components included:
- Cost of Materials Consumed: ₹574.51 lacs (Q3 FY25: ₹716.61 lacs)
- Employee Benefit Expenses: ₹158.06 lacs (Q3 FY25: ₹165.85 lacs)
- Purchase of Stock-in-Trade: ₹120.92 lacs (Q3 FY25: ₹304.97 lacs)
- Finance Cost: ₹38.38 lacs (Q3 FY25: ₹49.37 lacs)
The company benefited from a positive change in inventories of ₹61.78 lacs, compared to ₹46.54 lacs in the previous year quarter.
Nine-Month Performance
For the nine-month period ended December 31, 2025, the company's performance remained under pressure:
| Parameter | 9M FY26 | 9M FY25 | Change (%) |
|---|---|---|---|
| Revenue from Operations | ₹3,005.46 lacs | ₹3,781.01 lacs | -20.52% |
| Net Profit/(Loss) | (₹14.96 lacs) | ₹116.98 lacs | -112.79% |
| Basic EPS | (₹0.54) | ₹4.23 | -112.77% |
Corporate Governance and Compliance
The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 13, 2026. The board meeting commenced at 4:00 PM and concluded at 4:30 PM. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) and have undergone a limited review by the company's statutory auditors, A.K. Kochhar & Associates.
The company operates in a single business segment of textiles, maintaining a paid-up equity share capital of ₹276.43 lacs with a face value of ₹10.00 per share. The results reflect the company's ongoing operational challenges in the textile sector during the current financial year.
Historical Stock Returns for Spenta International
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -4.70% | -4.02% | -10.38% | -28.09% | -48.30% | +61.76% |
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