Uma Exports Limited has released its unaudited financial results for the quarter and nine months ended December 31, 2025, showing mixed performance with declining revenue but improved profitability. The Kolkata-based company, which operates primarily in the agri products segment, demonstrated resilience despite challenging market conditions.

Standalone Financial Performance

The company's standalone results for Q3FY26 revealed contrasting trends in revenue and profitability metrics.

The significant improvement in profitability despite lower revenue indicates enhanced operational efficiency and better cost management during the quarter.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, Uma Exports maintained relatively stable revenue performance while achieving substantial profit growth.

Consolidated Results Overview

The consolidated financial results, which include the performance of subsidiaries and associates, showed similar trends with some variations in absolute figures.

Corporate Structure and Subsidiaries

Uma Exports operates through a diversified corporate structure with multiple subsidiaries and associates:

The consolidated results incorporate contributions from these entities, with Indian subsidiaries contributing total revenue of Rs 206.70 lakhs for the nine-month period.

Regulatory Compliance and Governance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 14, 2026. The statutory auditors, Mamta Jain & Associates, conducted a limited review and expressed an unmodified conclusion on both standalone and consolidated results, confirming compliance with applicable accounting standards and regulatory requirements under SEBI Listing Regulations.

The company maintains its focus on the agri products segment as its single reportable business segment, operating across both domestic and international markets through its subsidiary network.

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.