Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you about the outcome of the Meeting of the Board of Directors ....
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Acrow India Limited's Board approved unaudited standalone financial results for Q3 FY26 (quarter ended Dec 31, 2025) and the nine-month period. Revenue from operations for Q3 FY26 stood at Rs 716.29 lakhs, down from Rs 891.46 lakhs in Q3 FY25, a YoY decline of roughly 20%. However, the company swung to a profit of Rs 44.92 lakhs in Q3 FY26 versus Rs 40.53 lakhs in the year-ago quarter, while nine-month PAT turned from a loss of Rs 60.81 lakhs last year to a profit of Rs 45.31 lakhs. EPS for Q3 stood at Rs 7.02 (vs Rs 6.33). The statutory auditor issued a qualified/modified opinion, flagging that the company has not yet assessed the financial impact of India's new Labour Codes effective Nov 21, 2025. Management responded that with only two employees on payroll, the labour codes do not apply and no quantifiable impact exists.
Mixed signals for shareholders – top-line shrank sharply in Q3 but bottom-line improved and nine-month results turned profitable. The auditor's qualified opinion on Labour Code impact is largely seen as procedural given the tiny workforce, so it's unlikely to materially affect the stock, though investors should watch for any future quantification.