Utique enterprises Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing a strong performance turnaround. The company, engaged in general trading of precious metals and derivatives trading on recognized exchanges, reported significant improvement in profitability during the third quarter of FY26.

Financial Performance Highlights

The company's financial performance demonstrated a remarkable recovery in Q3FY26. The quarterly results show a substantial improvement across key metrics compared to the corresponding period in the previous year.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, Utique Enterprises continued to show strong performance indicators. The company achieved substantial growth in profitability while maintaining operational efficiency.

Income and Expense Structure

The company's Q3FY26 total income of ₹557.48 lakh was entirely comprised of other income, as the primary income was nil during the quarter. Other income contributed ₹557.48 lakh compared to ₹45.38 lakh in Q3FY25. Total expenses for the quarter were significantly reduced to ₹81.09 lakh from ₹1,508.55 lakh in the previous year, primarily due to lower operational activities.

Key expense components for Q3FY26 included:

• Employee Benefits Expense: ₹40.24 lakh
• Other Expenses: ₹31.75 lakh
• Depreciation and Amortization: ₹7.45 lakh
• Finance Cost: ₹1.65 lakh

Tax Position and Comprehensive Income

The company reported a total tax expense of ₹112.81 lakh for Q3FY26 compared to ₹30.41 lakh in Q3FY25. Other comprehensive loss for the quarter was ₹77.33 lakh, resulting in total comprehensive income of ₹286.25 lakh compared to a comprehensive loss of ₹49.04 lakh in the previous year.

Corporate Governance and Compliance

The financial results were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on February 13, 2026. The Board meeting commenced at 2:45 p.m. and concluded at 4:00 p.m. The results have been prepared in accordance with Indian Accounting Standards and comply with SEBI Listing Regulations.

Chaturvedi & Shah LLP, Chartered Accountants, issued a Limited Review Report dated February 13, 2026, confirming that nothing came to their attention that would suggest the financial statements contain material misstatements or fail to comply with regulatory requirements.

Utique Enterprises Limited , a company engaged in precious metals trading and derivatives, has released its financial results for the quarter ended September 30, 2025, revealing a substantial decline in revenue and a shift from profit to loss compared to the previous quarter.

Financial Performance

The company's financial performance for Q2 FY2026 shows significant changes:

The dramatic decrease in revenue and the swing to a net loss indicate a challenging quarter for Utique Enterprises.

Balance Sheet and Cash Flow

Despite the quarterly setback, the company's balance sheet shows some positive indicators:

• Total assets increased to ₹7,302.94 crores as of September 30, 2025, up from ₹7,121.48 crores on March 31, 2025.
• Cash flows from operating activities generated ₹2,037.60 crores for the half-year period, suggesting strong operational cash generation despite the quarterly loss.

Corporate Governance and Reporting

As per the LODR (Listing Obligations and Disclosure Requirements) data, Utique Enterprises has maintained transparency in its financial reporting:

• The company's Audit Committee reviewed and recommended the unaudited financial results for Q2 and H1 FY2026.
• The Board of Directors approved these results in a meeting held on November 14, 2025.
• Chaturvedi & Shah LLP, Chartered Accountants, provided a Limited Review Report on the unaudited financial results.

Outlook

While the quarterly results show a significant downturn, the increase in total assets and positive operating cash flow for the half-year suggest that Utique Enterprises may have underlying strengths. However, the stark contrast between Q1 and Q2 performance raises questions about the volatility of the company's business model and its ability to maintain consistent results in the precious metals trading and derivatives sector.

Investors and market analysts will likely be watching closely to see if this quarter's performance is an anomaly or indicative of broader challenges facing the company. The management's strategies to address the revenue decline and return to profitability will be crucial in the coming quarters.