BSEABC India Ltd-$HighNeutral
Announced Tue, 10 Feb · 16:26 IST

Approval of Unaudited Quarterly Financial result for the quarter and nine months ended 31st December,2025

Revenue DeclineExceptional ItemResults View source PDF

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Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

ABC India Limited, which operates in logistics (Freight & Services) and petrol pump segments, reported a weak Q3 FY26 with revenue from operations falling 14.6% year-on-year to ₹4,201.92 lakhs from ₹4,921.79 lakhs. For the nine months ended December 2025, revenue declined 12.8% to ₹11,883.75 lakhs versus ₹13,634.41 lakhs in the prior year period. The core business slipped into operating losses of ₹105.38 lakhs (Q3) and ₹100.84 lakhs (9M) before exceptional items, with the Freight & Services segment's profit before tax dropping sharply to ₹55.02 lakhs from ₹254.99 lakhs in Q3 last year. Profit before tax of just ₹3.9 lakhs (Q3) and ₹38.4 lakhs (9M) was sustained entirely by exceptional items of ₹108.57 lakhs and ₹709.68 lakhs respectively. Net profit came in at a marginal ₹3.9 lakhs for the quarter and ₹5.84 lakhs for nine months, with EPS of ₹0.06 and ₹0.16. The statutory auditor, BDS & Co., issued an unmodified limited review opinion.

Likely market impact

The company is showing clear operational deterioration with shrinking top line and core business losses, but reported profitability is being propped up by one-off exceptional items. Without these, the company would be in the red, which is a concern for sustained shareholder value.