Sumeru Industries Limited has reported its unaudited financial results for the quarter and nine months ended December 31, 2025, showing a decline in profitability compared to the previous year. The company's board of directors approved these results in a meeting held on January 23, 2026.

Quarterly Financial Performance

The company's financial performance for Q3FY26 reflects reduced profitability across key metrics:

The company recorded total income of ₹6.86 lacs in Q3FY26, entirely from other income, as revenue from operations remained nil. This represents a 29.1% decline from ₹9.68 lacs in the corresponding quarter of the previous year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Sumeru Industries showed mixed results:

The nine-month performance shows total income of ₹25.06 lacs, down from ₹31.49 lacs in the previous year. Despite lower expenses of ₹22.07 lacs compared to ₹25.17 lacs, the company's net profit declined to ₹6.32 lacs from ₹9.36 lacs.

Expense Breakdown

The company's expense structure for Q3FY26 included:

• Employee benefits expense: ₹1.95 lacs
• Other expenses: ₹1.73 lacs
• Depreciation: ₹1.23 lacs
• Finance costs: ₹0.08 lacs

Employee benefits expense remained stable at ₹1.95 lacs compared to ₹2.77 lacs in Q3FY25, while other expenses decreased to ₹1.73 lacs from ₹2.61 lacs.

Capital Structure and Compliance

Sumeru Industries maintains a paid-up equity share capital of ₹720.00 lacs, consisting of shares with a face value of ₹1 each. The company operates in a single business segment and has adopted Indian Accounting Standards (Ind AS) for financial reporting.

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. Statutory auditors Nitin K. Shah & Co., Chartered Accountants, conducted a limited review of the accounts and provided an unqualified review report, confirming compliance with applicable accounting standards and SEBI regulations.

Sumeru Industries Limited has reported a significant change in its shareholding pattern following an off-market transaction. Mrs. Pooja Raja, identified as a Person Acting in Concert (PAC), has increased her stake in the company through a substantial share purchase.

Transaction Details

On September 29, 2025, Mrs. Pooja Raja acquired 100,000 equity shares of Sumeru Industries Limited through an off-market transaction. This purchase has resulted in a notable increase in her shareholding in the company:

The transaction was disclosed to BSE Limited in compliance with SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 2011.

Company Overview

Sumeru Industries Limited has a total equity capital of 7.2 crore shares, each with a face value of Rs. 1.

Investor Status

Mrs. Pooja Raja is not part of the promoter or promoter group of Sumeru Industries Limited. Her status as a Person Acting in Concert (PAC) suggests a potential alignment of interests with other shareholders, although the specific nature of this concert is not detailed in the disclosure.

Regulatory Compliance

The company has promptly filed the required disclosure under Regulation 29(2) of SEBI regulations, demonstrating its commitment to transparency and regulatory compliance. Nidhi K. Shah, the Company Secretary & Compliance Officer of Sumeru Industries Limited, submitted the intimation to the BSE on September 30, 2025.

Market Implications

While this transaction represents a relatively small change in the overall shareholding pattern of Sumeru Industries, it may be of interest to market observers and other shareholders. Off-market transactions of this nature can sometimes indicate confidence in a company's prospects or strategic positioning by certain investors.