Sumuka Agro Industries Limited (formerly known as Superb Papers Limited) has announced its unaudited financial results for the third quarter ended December 31, 2025, under Regulation 33 of SEBI Listing Regulations. The results were approved by the Board of Directors at their meeting held on January 31, 2026.

Financial Performance for Q3FY26

Sumuka Agro Industries demonstrated steady performance in the third quarter with net sales reaching ₹2,117.40 lakhs, marking an increase from ₹1,702.75 lakhs in the corresponding quarter of the previous year. The company maintained consistent quarterly performance with sequential growth from ₹2,092.93 lakhs in Q2FY26.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company reported total income from operations of ₹6,179.34 lakhs compared to ₹4,479.37 lakhs in the corresponding period of the previous year. Net profit for the nine-month period stood at ₹233.84 lakhs, showing growth from ₹206.72 lakhs in the previous year.

Expense Structure and Operational Details

The company's major expense component was purchases of stock-in-trade, which amounted to ₹1,994.86 lakhs in Q3FY26 compared to ₹1,595.16 lakhs in Q3FY25. Employee benefits expenses for the quarter were ₹25.74 lakhs, while finance costs increased to ₹10.27 lakhs from ₹0.09 lakhs in the previous year quarter.

Board Changes and Corporate Governance

The Board of Directors approved a significant organizational change during their meeting on January 31, 2026. Ms. Muniswamy Ravirajendran Shilpa (DIN: 07076534) will transition from executive director to non-executive director effective January 31, 2026, based on the recommendation of the Nomination and Remuneration Committee.

Key Financial Highlights

The company maintained a paid-up equity share capital of ₹710.71 lakhs with a face value of ₹10 per share. Basic and diluted earnings per share for Q3FY26 stood at ₹1.08, compared to ₹1.00 in the corresponding quarter of the previous year. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by statutory auditors M/s. S K Jha & Co, Chartered Accountants.

Sumuka agro industries Limited has received approval from the National Company Law Tribunal (NCLT) Mumbai Bench for its merger scheme with Gujjuhbhai Foods Private Limited. The company announced this development through a regulatory filing under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

NCLT Order Details

The NCLT Mumbai Bench pronounced its order on February 4, 2026, sanctioning the Scheme of Merger by Absorption between the two companies. Under this arrangement, Gujjuhbhai Foods Private Limited serves as the transferor company, while Sumuka Agro Industries Limited acts as the transferee company.

Implementation Process

The company is currently in the process of obtaining certified copies of the NCLT order. Once received, Sumuka Agro Industries will notify the stock exchanges and make the information available on the company's website. The merger scheme will come into effect after completing several regulatory requirements.

Key Implementation Steps:

• Filing certified copies with Registrar of Companies, Ministry of Corporate Affairs
• Completion of form INC28 submission
• Fulfillment of other conditions specified in the scheme

Corporate Structure

The announcement was signed by Paresh Thakker, Managing Director of Sumuka Agro Industries Limited (DIN: 07336390), and digitally authenticated on February 5, 2026. The merger represents a strategic consolidation move that will integrate Gujjuhbhai Foods' operations into Sumuka Agro Industries' business framework.

The company has assured stakeholders that all regulatory compliance requirements will be met before the scheme's implementation, ensuring a smooth transition process for both entities and their respective shareholders.