BSEKhoobsurat LtdHighNeutral
Announced Tue, 10 Feb · 12:55 IST

Please find attached Unaudited Financial Results for QE Dec 31, 2025

Emphasis Of MatterPat Growth 25pctResults View source PDF

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Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Khoobsurat Ltd reported a profit after tax of ₹235.30 lakhs for Q3FY26, swinging from a loss of ₹214.88 lakhs in the same quarter last year. Total income surged to ₹295.01 lakhs from ₹27.53 lakhs, driven almost entirely by 'Other Income' as Revenue from Operations stood at nil. For the nine months ended December 2025, the company posted a PAT of ₹423.59 lakhs versus a loss of ₹161.96 lakhs a year ago. However, Total Comprehensive Income for the quarter was negative at (₹1,272.74) lakhs due to a sharp ₹1,508.04 lakh fall in fair value of investments classified as FVTOCI. The auditor (SP ML & Associates) issued an unqualified Limited Review report but flagged an Emphasis of Matter on unlisted investments valued at ₹1,222.18 lakhs pending year-end fair value assessment, and on interest income not being recognized on certain loans and advances to credit-impaired parties.

Likely market impact

The headline swing to profit is largely driven by volatile 'Other Income' and the absence of prior-year trading/capital losses, so earnings quality looks uneven. Combined with the auditor's emphasis on unlisted investment valuations and unrecovered loans, retail investors should watch for the March 2026 year-end fair value exercise before drawing comfort on bottom-line numbers.