Twamev Construction & Infrastructure has published its unaudited financial results for Q3FY26 in newspapers under Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company informed BSE and NSE that the results were published in Business Standard (English) and Arthik Lipi (Bengali) on February 3, 2026.

Financial Performance Overview

The company's standalone financial performance for the quarter demonstrates steady operational activity with some variations compared to the previous year.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, the company showed significant improvement in both revenue and profitability metrics.

Regulatory Compliance and Publication

The company fulfilled its regulatory obligations by publishing the financial results in accordance with Regulation 47 requirements. Company Secretary Neha Saraf signed the compliance letter dated February 3, 2026, confirming the newspaper publications in all editions of the specified newspapers.

Key Financial Highlights

The company's revenue from operations of ₹2,083 lakhs for Q3FY26 includes ₹834 lakhs on account of unbilled revenue. The unbilled revenue balance stands at ₹1,352 lakhs as of December 31, 2025. Contract operating expenses increased to ₹1,239 lakhs in Q3FY26 from ₹543 lakhs in the corresponding quarter of the previous year.

Earnings Per Share Performance:

• Basic EPS for Q3FY26: ₹0.12 (Q3FY25: ₹0.12)
• Basic EPS for 9M FY26: ₹0.46 (9M FY25: ₹0.21)

Resolution Plan and Corporate Developments

The company is in the process of making full and final settlement of resolution plan amount of ₹2,100 lakhs subject to account upgradation status from NPA, as per the NCLT Kolkata order dated July 14, 2025. The banks have submitted their report with NCLT Kolkata confirming that the account status has been made "Standard", though this is not yet reflected in the company's CIBIL report.

Consolidated Results

On a consolidated basis, the company reported revenue from operations of ₹2,083 lakhs for Q3FY26 and net profit of ₹170 lakhs. The consolidated nine-month performance showed revenue of ₹4,494 lakhs and net profit of ₹604 lakhs, compared to ₹3,513 lakhs and ₹314 lakhs respectively in the previous year.

Twamev Construction and Infrastructure Limited has informed stock exchanges about its application for reclassification of promoters and promoter group entities to public shareholders under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The disclosure was made on 28th January, 2026, in compliance with Regulation 31A(8) read with Regulation 30 and Part A of Schedule III of SEBI (LODR) Regulations, 2015.

Entities Proposed for Reclassification

The company has requested reclassification of five entities from promoter and promoter group categories to public shareholders. This reclassification is being pursued pursuant to a Resolution Plan approved under Section 31 of the Insolvency and Bankruptcy Code, 2016.

Board Approval and Regulatory Compliance

The Board of Directors considered and approved the reclassification request at their meeting held on 27th May, 2025. The approval is subject to compliance with applicable provisions of SEBI (LODR) Regulations, 2015 and other applicable laws. Following the board approval, the company has formally submitted an application to both BSE Limited and National Stock Exchange of India Limited for the proposed reclassification.

Stock Exchange Communication

The company communicated this development to both major stock exchanges where its shares are listed. The disclosure was sent to BSE Limited, where the company trades under scrip code 532738, and to the National Stock Exchange of India Limited, where it is listed under the symbol TICL. The communication was signed by Company Secretary Neha Saraf and includes the company's official stamp.

Regulatory Framework

This reclassification process falls under Regulation 31A of SEBI (LODR) Regulations, 2015, which governs the reclassification of promoters to public category. The disclosure requirement under Regulation 31A(8) ensures transparency in such corporate restructuring activities. The company emphasized that this disclosure is being made in strict compliance with the applicable SEBI regulations to keep all stakeholders informed about the proposed changes in shareholding classification.