Libas Consumer Products Limited has submitted to the Exchange, the financial results for the period ended December 31, 2025.
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Libas Consumer Products reported Q3 FY26 standalone revenue of ₹1,418.43 lakhs, up about 14% year-on-year from ₹1,248.73 lakhs, and swung to a net profit of ₹61.88 lakhs from a loss of ₹280.99 lakhs a year ago. For the 9-month period, standalone revenue grew nearly 25% to ₹3,989.11 lakhs, though the company still reported a small net loss of ₹96.42 lakhs (vs loss of ₹237.19 lakhs last year). On a consolidated basis, revenue was ₹2,188.39 lakhs for the quarter with total comprehensive income of ₹183.04 lakhs vs a loss of ₹164.52 lakhs. A fire at a Mumbai store in May 2025 caused an estimated ₹2.40 crore inventory loss, booked as an exceptional item in Q1 FY26. The auditor (J N Mital & Co.) issued a qualified review report flagging that inventory appears overstated by ₹700.84 lakhs due to obsolete stock, interest income on a ₹1,057.36 lakh loan has not been recognized, statutory liabilities were not recorded, and TDS compliance was not met.
The headline turnaround to profit and revenue growth are positive, but the auditor's qualifications — especially the ₹700+ lakh inventory overstatement and unrecorded loan interest — point to weak controls and raise questions about the true quality of earnings. Shareholders should treat the results with caution until the qualifications and contingent legal matters (including an NCLT case filed by the Managing Director) are resolved.