Yogi Limited announced its unaudited financial results for the third quarter ended December 31, 2025, demonstrating a strong turnaround in financial performance. The Mumbai-based company, which operates in real estate, construction, and trading of merchandise, reported significant improvements across key financial metrics.

Standalone Financial Performance

The company's standalone results showed remarkable improvement during the quarter. Key financial highlights include:

For the nine-month period ended December 31, 2025, the company achieved exceptional performance with net profit of ₹1,697.90 lakh compared to a loss of ₹42.30 lakh in the corresponding period of the previous year. Revenue from operations for the nine-month period reached ₹28,213.30 lakh.

Consolidated Results Show Similar Strength

The consolidated financial results, which include the company's subsidiaries, also reflected strong performance. The consolidated net profit for Q3 FY26 stood at ₹186.86 lakh, while the nine-month consolidated profit reached ₹1,747.90 lakh.

Segment-wise Performance

The company's segment-wise analysis revealed strong performance in trading activities. For Q3 FY26, trading activity generated segment results of ₹345.24 lakh, while real estate activity showed a segment result of negative ₹86.01 lakh. The nine-month segment results showed trading activity contributing ₹1,963.52 lakh and real estate activity contributing ₹372.37 lakh.

Earnings Per Share and Capital Structure

The company's earnings per share (EPS) improved significantly, with basic EPS of ₹0.37 for Q3 FY26 compared to negative ₹0.06 in Q3 FY25. For the nine-month period, basic EPS reached ₹3.94. The paid-up equity share capital stood at ₹4,316.00 lakh as of December 31, 2025, with a face value of ₹10 per share.

Corporate Developments

The Board of Directors, in their meeting held on January 30, 2026, approved the unaudited financial results and constituted a Risk Management Committee as per SEBI regulations. The company also provided updates on warrant conversions, noting that out of 1,50,00,000 warrants allotted, 1,31,60,000 warrants have been exercised by allottees, with the remaining 18,40,000 warrants pending exercise.

The results were reviewed by G.K. Choksi & Co., Chartered Accountants, who provided an unmodified review conclusion on both standalone and consolidated financial statements. The company continues to operate across multiple business segments and maintains its focus on real estate, construction, and trading activities.

Yogi Limited has received the resignation of its statutory auditor BKG & Associates, Chartered Accountants, with immediate effect from August 5, 2025. The auditing firm has cited preoccupation as the reason for stepping down from their role.

Auditor Details and Tenure

BKG & Associates, led by Partner Rohit Arunkumar Jain (Membership No. 170822), served as the statutory auditor for Yogi Limited. The firm is registered under RRN: 114852W and operates from their Mumbai office at 1/12, Ramesh Bhavan, 89, Tamba Kanta, Mumbai-400003.

Appointment and Term Details

The auditing firm was originally appointed during the Annual General Meeting held on September 30, 2022. Their term was scheduled to conclude at the 35th AGM to be held in Financial Year 2027-28, indicating an early termination of their engagement.

Recent Audit Activities

Prior to their resignation, BKG & Associates had completed their most recent audit assignment for Yogi Limited. The firm submitted their Limited Review Report for the quarter ended June 2025 on July 21, 2025, demonstrating they were current with their audit responsibilities before stepping down.

Resignation Process and Compliance

The resignation has been processed in accordance with SEBI Circular No. CIR/CFD/CMD1/114/2019 dated October 18, 2019. The auditor has confirmed that no specific concerns prompted their resignation, and no instances occurred where requested information was not provided by the company.

Next Steps

The company has been advised to inform all necessary authorities about the auditor change. Yogi Limited will need to appoint a new statutory auditor to fulfill the remaining term and ensure compliance with regulatory requirements. The resignation letter expressed gratitude for the cooperation and support received during BKG & Associates' tenure with the company.