Approval of Unaudited Standalone Financial Results of the Company for the period ended on December 31, 2025.
Price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
Awaiting price reaction for this filing.
Aviva Industries' Board approved unaudited standalone results for the quarter and nine months ended December 31, 2025. Revenue from operations for Q3 FY26 stood at approximately ₹1,378 lakhs, with the company reporting a profit after tax of about ₹89 lakhs (EPS ₹5.94) versus a loss of ₹8.65 lakhs in Q3 FY25. For the nine-month period, revenue was ₹1,680 lakhs and PAT was ₹95 lakhs (EPS ₹6.32), compared to a loss of ₹6.65 lakhs in the same period last year. The company's reserves stood at ₹202.69 lakhs as of the previous year-end, and the business is reported under a single segment — trading of agriculture products. The statutory auditor issued a limited review report with an Emphasis of Matter, flagging that receivables, payables, loans, and advances are pending external confirmation and reconciliation, and that the auditor could not obtain sufficient evidence regarding investments in other companies because management did not provide the necessary information.
The company has swung from a loss to a meaningful profit on sharply higher revenue, which is positive for shareholders. However, the auditor's emphasis on unverified receivables/payables and unconfirmed investments is a red flag that investors should watch, as it points to potential weaknesses in financial reporting controls and disclosure quality.