Enclosed herewith Unaudited Standalone Financial Result for the third quarter ended 31st December,2025 along with Limited Review Report.
Awaiting price reaction for this filing.
Auto Pins (India) Ltd reported Q3 FY26 standalone revenue from operations of ₹932.71 lakhs, nearly flat YoY versus ₹948.14 lakhs in Q3 FY25. Profit after tax surged sharply to ₹18.84 lakhs (vs ₹6.05 lakhs), with PBT rising to ₹25.17 lakhs (vs ₹7.13 lakhs) and EPS at ₹0.33 (vs ₹0.11). However, for the nine-month period, revenue declined about 20% to ₹2,645.14 lakhs from ₹3,293.38 lakhs, though 9M PAT still grew to ₹24.14 lakhs from ₹19.65 lakhs. No dividend was recommended. The auditor issued an emphasis of matter on non-provision of gratuity and leave liability, pending evaluation of new Labour Codes effective 21 November 2025, and on discounts/rebates being accounted only on credit-note issuance. The company also flagged delayed MSMED payments and unreconciled GST returns.
Profitability strengthened meaningfully in Q3, but the near-20% drop in 9-month revenue is a red flag worth watching. The auditor's emphasis on gratuity non-compliance and the upcoming Labour Codes could create future liabilities for shareholders.