Un-audited Standalone financial results along with limited review report of the company for the quarter ended 31/12/2025.
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SER Industries Limited reported Q3 FY26 standalone results with revenue from operations falling about 29% year-on-year to Rs. 10.30 lakh (from Rs. 14.58 lakh in Q3 FY25). However, 'other income' jumped sharply to Rs. 22.84 lakh (from Rs. 1.58 lakh), pushing total revenue up to Rs. 33.14 lakh and net profit to Rs. 21.61 lakh versus Rs. 10.90 lakh in the year-ago quarter. For the nine months ended December 2025, the company swung from a Rs. 7.18 lakh loss to a Rs. 39.48 lakh profit, with total revenue rising to Rs. 68.20 lakh from Rs. 16.66 lakh. Full-year FY25 had ended with a loss of Rs. 38.82 lakh. The statutory auditor (ANKH & Associates) issued an unmodified limited review report, indicating no concerns flagged.
The headline profit recovery is largely driven by a spike in non-operating 'other income' rather than core business growth, since revenue from operations actually declined in Q3. Investors should note that underlying operations remain weak despite the improved bottom line, and sustainability of this profit level is questionable without a revival in operating revenue.