B K Narula HUF has disclosed the acquisition of 5,942 equity shares in Orosil Smiths India Limited, representing 0.01% of the company's total paid-up equity share capital. The disclosure was made under Regulation 29(2) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, following the transaction completed on February 13, 2026.

Transaction Details

The acquisition was executed through open market purchase, with B K Narula HUF being identified as part of the promoter group. The shares were acquired on February 13, 2026, and the disclosure was submitted to both the company's compliance officer and BSE Limited on the same date.

Shareholding Pattern Changes

The acquisition resulted in a marginal increase in B K Narula HUF's shareholding in Orosil Smiths India Limited. Prior to this transaction, the entity held 56,36,585 shares representing 13.64% of the total share capital.

Company Capital Structure

Orosil Smiths India Limited maintains a consistent equity share capital structure throughout the transaction period. The company's total equity share capital remains unchanged at Rs. 4,13,16,000, comprising 4,13,16,000 equity shares of Re. 1/- each. The company's shares are listed on BSE Limited.

Regulatory Compliance

The disclosure fulfills the mandatory requirements under SEBI regulations for substantial acquisition of shares. B K Narula, acting as Karta of the HUF, signed the disclosure documents submitted to the regulatory authorities and the company's compliance officer at the registered address in Delhi.

Orosil Smiths India Limited has announced its unaudited financial results for the third quarter and nine months ended December 31, 2025, showcasing mixed performance with strong revenue growth offset by quarterly losses due to tax provisions.

Quarterly Performance Analysis

The company's third quarter performance presented a contrasting picture of operational strength and bottom-line challenges. Revenue from operations reached ₹41.09 lacs, representing a significant 56.06% increase compared to ₹26.32 lacs in the corresponding quarter of the previous year.

Despite achieving a profit before tax of ₹10.79 lacs, the company reported a net loss of ₹7.26 lacs for the quarter, primarily due to substantial tax expenses of ₹18.05 lacs, which included current tax of ₹12.43 lacs and deferred tax of ₹5.62 lacs.

Nine-Month Performance Highlights

The nine-month period demonstrated the company's strong operational recovery and growth trajectory. Revenue from operations surged to ₹213.81 lacs, marking an impressive 488.02% increase from ₹36.37 lacs in the corresponding period of the previous year.

The company achieved a remarkable turnaround with a net profit of ₹19.99 lacs compared to a loss of ₹20.08 lacs in the previous year's nine-month period. This performance translated to basic earnings per share of ₹0.05 against a loss per share of ₹0.05 in the corresponding period.

Operational Cost Structure

The company's expense profile showed significant variations during the quarter. Cost of materials consumed stood at ₹21.33 lacs, while employee benefit expenses were ₹9.94 lacs. Other expenses amounted to ₹10.66 lacs, and depreciation and amortisation expenses were ₹4.09 lacs. Finance costs remained minimal at ₹0.27 lacs, indicating efficient capital management.

Corporate Governance and Compliance

The Board of Directors, led by Managing Director B.K. Narula, approved the financial results at their meeting held on February 06, 2026, at the company's registered office. The meeting commenced at 04:30 PM and concluded at 05:20 PM. The results were reviewed by the Audit Committee and received a limited review report from statutory auditors D Marks & Associates, Chartered Accountants.

Pursuant to Regulation 30 read with Para A of Part A of Schedule III of the SEBI Listing Regulations, the company submitted the unaudited financial results in accordance with Regulation 33 of the SEBI Listing Regulations. The financial results will be published in newspapers pursuant to Regulation 47 of the SEBI Listing Regulations.

The company maintains a paid-up equity share capital of ₹413.16 lacs with a face value of Re. 1 per share. As of December 31, 2025, there were no pending investor complaints, reflecting the company's commitment to stakeholder relations and regulatory compliance.