Sunil Agro Foods Limited announced its unaudited financial results for the third quarter ended December 31, 2025, showing a return to profitability despite facing revenue headwinds. The wheat and wheat products manufacturer reported net profit of ₹2.60 lakhs compared to a loss of ₹29.55 lakhs in the corresponding quarter of the previous year.

Financial Performance Overview

The company's quarterly performance showed mixed results with profitability improvement offset by revenue decline:

Nine-Month Performance

For the nine months ended December 31, 2025, Sunil Agro Foods demonstrated significant improvement in profitability:

Cost Management and Operational Efficiency

The company's return to profitability was primarily driven by improved cost management. Cost of materials consumed decreased to ₹4,429.44 lakhs in Q3FY26 from ₹5,792.41 lakhs in Q3FY25. Total expenses for the quarter stood at ₹4,926.25 lakhs compared to ₹6,145.46 lakhs in the previous year, reflecting better operational efficiency.

Finance costs increased to ₹109.43 lakhs from ₹78.00 lakhs year-on-year, while employee benefits expense decreased to ₹78.93 lakhs from ₹92.27 lakhs in Q3FY25.

Impact of Labour Code Implementation

The company reported an exceptional item of ₹10.20 lakhs during Q3FY26 related to the implementation of new Labour Codes by the Government of India. These codes, notified on November 21, 2025, consolidate twenty-nine existing labour laws and introduce changes including uniform wage definitions and enhanced leave benefits. The impact resulted in increased gratuity and leave liabilities for the company.

Other Comprehensive Income

Sunil Agro Foods recorded other comprehensive income of ₹6.31 lakhs in Q3FY26 compared to ₹1.42 lakhs in Q3FY25. This included defined benefit plan actuarial gains of ₹6.72 lakhs and fair value changes on investments of ₹1.34 lakhs.

Corporate Governance and Board Meeting

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 10, 2026. The board meeting commenced at 03:20 PM and concluded at 03:45 PM. The results have been subjected to limited review by statutory auditors GRV & PK Chartered Accountants, who issued an unmodified review report.

The company has communicated these results to BSE Limited in compliance with Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Sunil Agro Foods Limited , a manufacturer and trader of wheat and wheat products, has released its unaudited financial results for the second quarter and half-year ended September 30, 2025. The company reported a net profit for the quarter, showing improvement compared to the previous quarter and the same quarter last year.

Financial Performance

The company's financial results for Q2 FY2025-26 reveal:

For the quarter ended September 30, 2025, Sunil Agro Foods reported a net profit of Rs 11.91 lakhs, a significant improvement from the Rs 3.22 lakhs profit in the previous quarter and the Rs 58.60 lakhs loss in the same quarter last year.

The company's revenue from operations for Q2 FY2025-26 stood at Rs 5,035.98 lakhs, slightly lower than the Rs 5,060.59 lakhs reported in Q1 FY2025-26, and down from Rs 5,908.24 lakhs in Q2 FY2024-25.

Half-Year Performance

For the half-year ended September 30, 2025:

• Total income: Rs 10,269.03 lakhs
• Net profit: Rs 15.13 lakhs

This compares to a total income of Rs 10,975.93 lakhs and a net loss of Rs 84.86 lakhs for the same period in the previous fiscal year.

Appointment of New Company Secretary

In a significant corporate development, the Board of Directors of Sunil Agro Foods Limited has appointed Ms. Priya Sharma as the Company Secretary and Compliance Officer, effective November 8, 2025. Ms. Sharma is an Associate Member of the Institute of Company Secretaries of India (ICSI) with membership number A75486 and holds an LLB degree.

Auditor's Review

GRV & PK Chartered Accountants conducted a limited review of the financial results and issued an unmodified review report. The auditors 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 are unaudited financial results and may be subject to changes upon audit.