BSENirav Commercials LtdHighNeutral
Announced Tue, 10 Feb · 16:20 IST

This is to inform you that pursuant to Regulation 30 and Regulation 33 of the Listing Regulations, the Board of Directors, at its meeting held today i.e. on Tuesday 10th February, 2026 ....

Qualified OpinionRevenue DeclinePat NegativeExceptional ItemResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Nirav Commercials Ltd's Board approved unaudited financial results for Q3 FY26 (quarter ended December 31, 2025) and nine months ended December 31, 2025. Total income from operations dropped sharply to ₹1.59 crore in Q3 FY26 from ₹6.15 crore in Q3 FY25, and for nine months fell to ₹6.91 crore from ₹10.56 crore. The company reported a net loss after tax of ₹0.19 crore in both Q3 and nine months of FY26, compared to a profit of ₹0.15 crore in the same nine-month period last year. Earnings per share turned negative at ₹(4.85) for Q3 and nine months. The statutory auditor issued a qualified review report, noting that the provision for gratuity and leave encashment was not made as per actuarial valuation under Ind AS 19.

Likely market impact

Sharp revenue decline and a swing to losses signal operational weakness for shareholders, while the qualified auditor opinion on employee benefit provisioning adds a governance red flag that may weigh on investor confidence.