Uma Exports Limited has fulfilled its regulatory obligations by publishing its unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2025, in leading newspapers as mandated under SEBI Listing Regulations.

Regulatory Compliance and Publication

The company published its Q3FY26 financial results in Financial Express (All India Editions) in English and Ekdin (Bengali Edition) in Bengali language, adhering to Regulation 30 read with Schedule III Part A Para A and Regulation 47 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015.

Q3FY26 Financial Performance Overview

The published results revealed mixed performance with declining revenue but improved profitability for the Kolkata-based agri products company.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, Uma Exports demonstrated resilient performance across key financial parameters.

Consolidated Results Performance

The consolidated financial results, incorporating subsidiaries and associates, showed stronger revenue growth in Q3FY26.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 14, 2026. Company Secretary and Compliance Officer Sriti Singh Roy digitally signed the regulatory filing on February 16, 2026, ensuring timely compliance with stock exchange requirements.

The statutory auditors completed the limited review as required under Regulation 33 of SEBI Listing Regulations, expressing an unmodified conclusion on both standalone and consolidated results. The company maintains its focus on the agri products segment while operating through its diversified subsidiary network across domestic and international markets.

Uma Exports Limited has successfully completed the acquisition of Swastik Oil Refinery Private Limited for ₹14,66,99,177, marking a strategic expansion into the Fast-Moving Consumer Goods (FMCG) sector. The acquisition was approved by the Hon'ble National Company Law Tribunal, Kolkata Bench, through a resolution plan and enables the company's entry into edible oil manufacturing.

Acquisition Details

The transaction involves a complete 100% shareholding acquisition of Swastik Oil Refinery Private Limited through cash consideration. Despite being classified as a related party transaction due to common directorship, the company has confirmed that the acquisition was conducted at arm's length.

Target Company Profile

Swastik Oil Refinery Private Limited, incorporated on April 23, 1997, operates from its registered office at 3, Pretoria Street, Chandrakunj, 3rd Floor, Kolkata, 700071. The company's manufacturing facility is located at Jalan Industrial Complex Gate No 3 PO Begri Dist Howrah, where it engages in oil manufacturing operations.

Historical Performance

The acquired entity has maintained zero turnover across the past three financial years, reflecting its dormant operational status prior to the acquisition.

Strategic Rationale

The acquisition aligns with Uma Exports' strategic objective to establish presence in the FMCG industry, specifically targeting the edible oil manufacturing segment. This move represents a diversification from the company's existing business operations and provides access to established manufacturing infrastructure in the Howrah industrial belt.

Regulatory Compliance

The disclosure was filed under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, with additional details provided in compliance with SEBI Circular no. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024. The completion timeline follows the NCLT order specifications.