Trio Mercantile & Trading Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025. The company, engaged in trading operations, reported mixed performance with improved quarterly losses despite challenging nine-month results. The Board of Directors approved these results at their meeting held on February 13, 2026.

Quarterly Financial Performance

The company's Q3FY26 performance showed improvement in loss reduction compared to the previous year. Revenue from operations demonstrated strong growth, while the overall loss position improved despite operational challenges.

Nine-Month Performance Analysis

The nine-month results presented a contrasting picture with increased losses despite the company's trading focus. The period saw revenue decline and operational expenses impacting profitability.

Operational Expenses and Cost Structure

The company's expense structure reflects its trading business model, with purchase of stock-in-trade being the primary cost component. Employee benefits expenses showed a significant decrease in Q3FY26 to ₹4.29 lakhs from ₹5.57 lakhs in Q3FY25. Other expenses increased substantially to ₹22.25 lakhs in Q3FY26 compared to ₹49.48 lakhs in Q3FY25, showing improved cost management.

Exceptional Items and Write-offs

The company reported exceptional items worth ₹9.93 lakhs during Q3FY26. According to the notes accompanying the results, a loan amounting to ₹16.11 lakhs given to Oasis Nutraceuticals Ltd was written off during the period pursuant to Board approval dated November 14, 2025. This write-off has been included under "Other Expenses" in the financial statements.

Regulatory Compliance and Auditor Review

The financial results have been subjected to a limited review by the company's statutory auditors, Bilimoria Mehta & Co., Chartered Accountants. The limited review report contains no qualifications and confirms compliance with Indian Accounting Standards (Ind AS) prescribed under the Companies Act, 2013. The results were prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Best Eastern Hotels Ltd , a company operating in the hospitality sector, has reported a significant decline in its financial performance for the first quarter of the fiscal year 2025-26.

Financial Highlights

• Net profit for Q1 FY2026 stood at Rs. 10.44 lakhs, down 43.7% from Rs. 18.56 lakhs in the same quarter of the previous year.
• Total income from operations decreased to Rs. 182.77 lakhs from Rs. 188.16 lakhs year-over-year, representing a 2.9% decline.

Key Details

The company's financial results for the quarter ended June 30, 2025, were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on August 12, 2025. The statutory auditor has expressed an unmodified conclusion on these financial results, indicating that they found no significant issues or discrepancies.

Business Segment

Best Eastern Hotels Ltd operates exclusively in the hospitality business segment. The company's performance reflects the challenges faced by the hospitality industry.

Financial Performance

The table above summarizes the key financial metrics, highlighting the year-over-year changes in the company's performance.

Conclusion

Best Eastern Hotels Ltd has experienced a notable decline in both revenue and profitability in Q1 FY2026. The hospitality sector often experiences fluctuations based on various factors such as tourism trends, economic conditions, and competitive pressures. Investors and stakeholders may want to monitor the company's performance in the coming quarters to determine if this decline is part of a broader trend or a temporary setback.