Vishal Fabrics Limited has announced its unaudited financial results for the third quarter ended December 31, 2025, showcasing steady growth in revenue and profitability. The textile company's Board of Directors approved these results during a meeting held on February 10, 2026, in compliance with SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Financial Performance Overview

The company demonstrated resilient performance across key financial metrics for Q3FY26:

Nine-Month Performance Highlights

The cumulative performance for the nine months ended December 31, 2025, showed stronger growth momentum:

Cost Structure and Operational Efficiency

The company's cost management reflected mixed results during Q3FY26. Cost of materials consumed increased to ₹39,270.16 lakh from ₹35,546.76 lakh in Q3FY25. However, the company benefited from favorable inventory changes, recording a positive impact of ₹1,267.87 lakh compared to an adverse impact of ₹491.06 lakh in the previous year quarter.

Employee benefits expense rose to ₹828.92 lakh from ₹767.59 lakh, while finance costs increased to ₹1,101.60 lakh from ₹947.25 lakh year-on-year. Other expenses grew to ₹641.31 lakh from ₹444.51 lakh in Q3FY25.

Tax Efficiency and Profitability

The company's tax management showed improvement with total tax expenses declining to ₹299.73 lakh in Q3FY26 from ₹648.76 lakh in Q3FY25. This reduction was primarily driven by favorable deferred tax adjustments of ₹97.11 lakh and tax benefits from earlier years of ₹12.65 lakh.

Consolidated Results and Associate Companies

The consolidated financial results include the company's share in three associate companies: Chiripal Textile Mills Private Limited, Nandan Industries Private Limited, and Quality Exim Private Limited. Consolidated net profit for Q3FY26 reached ₹792.76 lakh, including ₹14.95 lakh as share in profit from associates. For the nine-month period, consolidated profit stood at ₹2,670.89 lakh, incorporating ₹203.94 lakh from associate companies.

Capital Structure and Regulatory Updates

The company's paid-up equity share capital increased to ₹12,380.50 lakh from ₹9,880.50 lakh in the previous year, reflecting the conversion of 5,00,000 equity warrants into equity shares during the first half of the financial year. These warrants were originally issued at ₹30.60 per warrant through a preferential issue.

The company has noted the implementation of New Labour Codes effective from November 21, 2025, consolidating 29 existing labour legislations into four unified codes. The company continues to evaluate the financial and operational impact as supporting rules are yet to be notified.

Audit and Compliance

The financial results were reviewed by S V J K and Associates, Chartered Accountants, who provided limited review reports for both standalone and consolidated results. The results were reviewed by the Audit Committee and approved by the Board of Directors on February 10, 2026. The company operates exclusively in the textile segment and maintains its registered office at Shanti Corporate House, Bopal, Ahmedabad.

Vishal fabrics Limited has announced a board meeting to review its quarterly financial performance, scheduled for February 10, 2026. The meeting will focus on considering and approving the company's unaudited financial results for the third quarter of fiscal year 2026.

Board Meeting Details

The board meeting has been scheduled in compliance with regulatory requirements and will address key financial matters for the quarter ended December 31, 2025.

Meeting Agenda

The board will convene to address the following key business items:

• Financial Results Review: Consideration, approval, and recording of standalone and consolidated unaudited financial results for the quarter ended December 31, 2025
• Additional Business: Any other matters that may arise with the permission of the chairperson

Trading Window Restrictions

In accordance with regulatory compliance, Vishal Fabrics Limited has implemented trading window restrictions as part of its insider trading prevention measures. The company has closed the trading window for dealing in its securities, which will remain closed until 48 hours after the declaration of financial results.

The trading window closure aligns with the company's Code of Conduct for Prevention of Insider Trading and applicable provisions of SEBI (Prohibition of Insider Trading) Regulations, 2015. All designated persons covered under the company's code have been duly informed about the trading window closure.

Regulatory Compliance

The board meeting announcement has been made pursuant to Regulation 29 of the SEBI (Listing Obligation and Disclosure Requirement) Regulation, 2015. The company has notified BSE Limited about the scheduled meeting, maintaining transparency with stakeholders and ensuring adherence to listing obligations.

The announcement was signed by Brijmohan D. Chiripal, Managing Director, on February 02, 2026, demonstrating the company's commitment to timely disclosure of material information to investors and regulatory authorities.