UTL Industries Limited announced its unaudited financial results for the third quarter ended December 31, 2025, presenting a mixed performance with quarterly losses offset by strong nine-month profitability. The Board of Directors approved these results in their meeting held on February 7, 2026.

Financial Performance Overview

The company's Q3FY26 results show contrasting trends between quarterly and nine-month performance. While the quarter ended with a loss, the cumulative nine-month period demonstrated significant improvement over the previous year.

Quarterly Performance Analysis

The third quarter showed revenue of ₹3.00 lakhs compared to ₹3.45 lakhs in Q3FY25, reflecting a decline in quarterly operations. Total expenses for the quarter amounted to ₹6.20 lakhs, resulting in a net loss of ₹3.22 lakhs. The major expense components included cost of materials consumed at ₹1.25 lakhs, employee benefits expense of ₹0.60 lakhs, and other expenditure of ₹4.34 lakhs.

Nine-Month Performance Highlights

The nine-month period demonstrated remarkable improvement with revenue from operations reaching ₹23.88 lakhs compared to ₹13.80 lakhs in the corresponding previous period, representing a substantial growth of 73.04%. The company achieved a net profit of ₹9.18 lakhs for the nine-month period, a significant turnaround from the loss of ₹6.46 lakhs in the previous year.

Segment-wise Business Performance

UTL Industries operates in two primary business segments: SMS services and construction. The segment-wise performance reveals distinct operational dynamics across these business verticals.

The SMS business segment generated all the revenue for Q3FY26 at ₹3.00 lakhs with a positive segment result of ₹1.74 lakhs. However, the construction business recorded a negative segment result of ₹4.96 lakhs during the quarter. For the nine-month period, SMS business contributed ₹12.88 lakhs in revenue with a strong segment result of ₹19.39 lakhs.

Balance Sheet Position

The company maintains total segment assets of ₹438.68 lakhs as of December 31, 2025, compared to ₹436.29 lakhs in the previous year. Total segment liabilities stood at ₹19.36 lakhs, showing a decrease from ₹22.15 lakhs in the corresponding previous period. The paid-up equity share capital remains unchanged at ₹329.55 lakhs with a face value of ₹1.00 per share.

Regulatory Compliance and Audit

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors S D T & Co., Chartered Accountants, conducted a limited review pursuant to Regulation 33 of the SEBI Listing Regulations. The results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as notified under the Companies Act, 2013.

UTL Industries has reported a remarkable turnaround in its financial performance for the first quarter of the fiscal year 2025-26. The company's board of directors approved the unaudited financial results for the quarter ended June 30, 2025, at a meeting held on August 14, 2025.

Financial Highlights

• Profit: UTL Industries posted a profit of Rs 7.97 crore for Q1 FY2026, marking a significant improvement from a loss of Rs 4.18 crore in the previous quarter and a loss of Rs 1.44 crore in the same quarter last year.

• Revenue: The company's revenue from operations surged to Rs 16.45 crore, compared to Rs 2.18 crore in the previous quarter and Rs 4.45 crore in the corresponding quarter of the previous year.

• Earnings Per Share (EPS): The basic and diluted earnings per share stood at Rs 0.02 for the quarter.

Segment Performance

UTL Industries operates in two segments: SMS Services and Construction. The segment-wise performance for Q1 FY2026 was as follows:

The SMS Business emerged as the primary revenue generator, contributing the entire revenue for the quarter and delivering a positive segment result. However, the Construction Business, despite no revenue, incurred a segment loss.

Balance Sheet Overview

• Paid-up Equity Share Capital: The company's paid-up equity share capital remained unchanged at Rs 329.55 crore, with a face value of Re 1 per share.

• Total Assets: As of June 30, 2025, the company's total segment assets stood at Rs 439.85 crore, with the Construction Business accounting for the majority at Rs 431.59 crore.

• Total Liabilities: The total segment liabilities were reported at Rs 20.75 crore.

Management Commentary

Mr. Paras Jain, Managing Director of UTL Industries Limited, stated, "We are pleased with the company's performance this quarter, particularly the strong growth in our SMS Business segment. While challenges persist in the Construction Business, we are focused on improving overall operational efficiency and exploring growth opportunities in both segments."

Auditor's Review

The independent auditor, SD T & Co., conducted a review of the financial results and found no material misstatements. They confirmed that the financial information has been prepared in accordance with applicable Indian Accounting Standards and SEBI regulations.

UTL Industries' significant improvement in profitability and revenue growth, particularly in its SMS Business segment, signals a positive trend for the company. However, the continued losses in the Construction Business segment may require strategic attention from the management in the coming quarters.