SSPDL Limited has delivered exceptional financial performance in the third quarter of FY26, marking a significant turnaround from the previous year's losses. The company published its unaudited financial results for the quarter and nine months ended December 31, 2025, in Business Standard and Navatelangana newspapers on February 13, 2026.

Quarterly Performance Highlights

The third quarter of FY26 demonstrated remarkable improvement across all key financial metrics for SSPDL Limited:

The company's operational income witnessed an extraordinary surge of over 4,800% year-on-year, rising from ₹28.39 lakhs in Q3 FY25 to ₹1,397.28 lakhs in Q3 FY26. This substantial revenue growth translated into a complete turnaround in profitability.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, SSPDL Limited continued its strong performance trajectory:

The nine-month results reinforced the quarterly performance, with total income growing by 463% and the company achieving a net profit of ₹576.53 lakhs compared to a loss of ₹300.89 lakhs in the corresponding period of FY25.

Financial Position and Capital Structure

SSPDL Limited maintained a stable capital structure throughout the reporting periods:

• Equity Share Capital: ₹1,292.93 lakhs (unchanged across all periods)
• Face Value per Share: ₹10.00 each
• Other Equity: Negative balance as of March 31, 2025

Consolidated vs Standalone Results

The company's consolidated and standalone results showed minimal variations, indicating focused business operations. Both standalone and consolidated figures for Q3 FY26 reported identical total income of ₹1,397.28 lakhs and net profit of ₹893.46 lakhs.

Regulatory Compliance and Governance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 12, 2026. The results have also been reviewed by the company's Statutory Auditors, ensuring compliance with regulatory requirements.

Chairman and Managing Director Prakash Challa (DIN 02257638) signed off on the results, which were filed with BSE Limited under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The complete financial results are available on the BSE website and the company's official website at sspdl.com/investors.php.

SSPDL Limited , a property development company, has reported a widened net loss for the second quarter of the fiscal year 2025. The company's financial results, approved by the Board of Directors on November 14, 2025, reveal ongoing operational challenges.

Financial Performance

For the quarter ended September 30, 2025, SSPDL Limited posted a net loss of Rs 160.79 lakhs, compared to a loss of Rs 156.13 lakhs in the previous quarter. This represents a 3% increase in net loss quarter-over-quarter. The company's revenue from operations for Q2 FY2025 stood at Rs 132.78 lakhs.

Key Financial Metrics

The company's earnings per share (EPS) for the quarter was negative Rs 1.24, indicating a slight deterioration from the previous quarter's EPS of negative Rs 1.21.

Operational Highlights

SSPDL Limited's financial statement reveals some notable operational aspects:

• Cost of materials consumed and works cost amounted to Rs 118.04 lakhs.
• Employee benefits expense stood at Rs 47.81 lakhs.
• Finance costs were significant at Rs 68.99 lakhs.
• Other expenses totaled Rs 47.33 lakhs.

Balance Sheet Overview

As of September 30, 2025, SSPDL Limited's balance sheet shows:

• Total assets of Rs 7,541.37 lakhs
• Current assets, including inventories of Rs 3,143.32 lakhs
• Total liabilities of Rs 7,541.37 lakhs
• Current liabilities, including borrowings of Rs 3,989.23 lakhs

Cash Flow Statement

The cash flow statement for the half-year ended September 30, 2025, indicates:

• Net cash from operating activities: Rs 323.17 lakhs
• Net cash used in investing activities: Rs 231.33 lakhs
• Net cash used in financing activities: Rs 366.44 lakhs

The company experienced a net decrease in cash and cash equivalents of Rs 274.60 lakhs during this period.

Management Commentary

Prakash Challa, Chairman and Managing Director of SSPDL Limited, signed off on the financial results. The company's management and auditors have reviewed these unaudited financial results, ensuring compliance with regulatory requirements.

Conclusion

SSPDL Limited's Q2 FY2025 results reflect ongoing challenges in the property development sector. The widened losses and operational costs underscore the need for strategic measures to improve financial performance in the coming quarters.