T Spiritual World Limited announced its unaudited standalone financial results for the third quarter ended December 31, 2025, demonstrating a notable turnaround in quarterly performance. The company's Board of Directors approved these results during their meeting held on January 27, 2026.

Quarterly Financial Performance

The company achieved profitability in Q3FY26, marking a significant improvement from recent quarters. The financial performance shows a clear recovery trajectory in the latest quarter.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company's performance showed mixed results. While still recording a net loss, the company demonstrated improvement compared to the previous year.

Expense Structure and Cost Management

The company's expense profile for Q3FY26 showed effective cost management compared to the previous quarter. Employee benefits expense decreased to ₹1.42 lakh from ₹1.87 lakh in Q2FY26, while other expenses significantly reduced to ₹1.26 lakh from ₹2.60 lakh in the previous quarter.

Corporate Structure and Business Operations

T Spiritual World Limited operates in the trading business with a single reportable segment. The company maintains a consistent paid-up equity share capital of ₹2,000.20 lakh with shares having a face value of ₹10 each. The company does not have any subsidiary, associate, or joint venture companies as of December 31, 2025.

Financial Position and Compliance

The company reported no outstanding defaults on loans or debt securities, maintaining a clean financial record. The results were reviewed by the audit committee and approved by the Board of Directors, with statutory auditors Mohindra Arora & Co. conducting a limited review of the financial statements. The company confirmed that no funds were raised through public issues, rights issues, or other capital-raising mechanisms during the reporting period.

T Spiritual World Limited has informed stock exchanges about receiving an income tax assessment order that confirms a demand of ₹17.91 lakh for Assessment Year 2011-12. The company disclosed this development under Regulation 30 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Assessment Order Details

The income tax assessment order was passed by the National Faceless Appeal Centre (NFAC) Delhi, Income Tax Department. The company received this order on December 20, 2023.

Nature of Tax Demand

The Income Tax Authority has confirmed the demand of ₹17.91 lakh on account of allowances and additions under various sections of the Income Tax Act, 1961. These adjustments were originally made by the Assessing Officer and have now been upheld through this assessment order passed under Section 250 of the Income Tax Act.

Impact on Company Operations

T Spiritual World Limited has acknowledged that the assessment order for ₹17.91 lakh will have a material impact on the company's financials, operations, and other activities.

Regulatory Compliance

The disclosure was made in accordance with Regulation 30 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and related SEBI circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2023. The company communicated this information to both BSE Limited and The Calcutta Stock Exchange Limited.

The company's Managing Director and CEO, Netra Bahadur Ranabhat, signed the disclosure document, ensuring proper authorization of this material information to the stock exchanges and investors.