Un-Audited Financial Results for the quarter ended 31st December, 2025, along with the Limited Review Report of the auditors thereon
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Nirav Commercials Ltd (BSE: 512425) reported a net loss of ₹0.19 crore for Q3 FY26 (quarter ended 31 Dec 2025), swinging from a profit of ₹0.15 crore in the same quarter last year. For the nine months ended Dec 2025, the company posted a net loss of ₹0.19 crore versus a profit of ₹0.15 crore in 9M FY25. Total income for 9M FY26 stood at ₹6.91 crore, up modestly from ₹6.15 crore in 9M FY25. Total expenses of ₹3.84 crore in Q3 outpaced total income of ₹1.59 crore, leading to the quarterly loss. EPS turned sharply negative at -₹4.85 for the quarter. The statutory auditor, Suryaprakash Maurya & Co LLP, issued a qualified opinion flagging that gratuity and leave encashment provisions were not made as per actuarial valuation required under Ind AS 19, with the financial impact unascertainable.
The swing into losses and a qualified audit opinion are negatives for shareholders, signaling both weak operating performance and a lapse in compliance with employee benefit accounting standards. The stock may see pressure, though the company's small scale keeps broader market impact limited.