OUTCOME OF THE BOARD OF DIRECTORS MEETING HELD ON JANUARY 24, 2026
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The Board of Directors of Mardia Samyoung Capillary Tubes Company Ltd approved the unaudited standalone financial results for the quarter and nine months ended December 31, 2025, along with the Limited Review Report from statutory auditors S K Bhavsar & Co. The company operates in a single segment — trading of agriculture products. Key per-share figures show a basic EPS of ₹1.85 for the December 2025 quarter and ₹1.55 for the nine-month period, compared to a loss of ₹(2.39) per share in the corresponding nine months of the previous year, indicating a turnaround from loss to profit. Reserves (excluding revaluation reserves) stand in negative territory at approximately ₹(1,329), reflecting accumulated past losses. The statutory auditor has flagged an Emphasis of Matter noting that trade receivables, trade payables, and loans/advances balances are pending comprehensive third-party confirmation and reconciliation.
For shareholders: the results suggest the company has swung back to profitability year-on-year, which is a positive signal, but the negative reserves highlight weak accumulated financial health. The auditor's emphasis on unverified receivables and payables is a caution flag — investors should watch for clarity on these balances in the audited annual results.