Approval of Financial Results for the period ended December 31, 2025
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Awaiting price reaction for this filing.
Aviva Industries reported unaudited financial results for Q3 FY26 (Dec 31, 2025) with revenue from operations of ₹1,378.30 lakhs, up sharply from ₹301.55 lakhs in Q2 FY26 and nil in Q3 FY25. For the nine months ended December 31, 2025, total revenue stood at ₹1,679.85 lakhs versus nil in the same period last year, reflecting the company's scaling-up of its agriculture trading business. Net profit for the quarter was ₹89.07 lakhs (EPS ₹5.94) and ₹94.70 lakhs for nine months, compared to a loss of ₹6.55 lakhs in 9M FY25, marking a turnaround to profitability. The statutory auditor S K Bhavsar & Co. issued an unmodified limited review conclusion but flagged an Emphasis of Matter regarding pending verification of trade receivables, payables, loans and advances, and inability to obtain evidence on investments in other companies due to non-cooperation from management.
Strong revenue ramp-up and return to profit are positive signals for shareholders, but the auditor's emphasis of matter on unverified receivables/payables and unexplained investments raises governance and disclosure concerns that investors should monitor. The stock may see interest from the earnings turnaround, tempered by the audit caveats.