BSENIS Management LtdHighNeutral
Announced Thu, 12 Feb · 19:55 IST

Considered and approved the Un-Audited Standalone & Consolidated Financial Results of the Company for the quarter and Nine Months ended as on December 31, 2025 as reviewed and recommended ....

Emphasis Of MatterResults View source PDF

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Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

NIS Management Ltd's board (meeting held Feb 12, 2026) approved unaudited Q3 and nine-month FY26 results. Standalone revenue from operations for Q3 FY26 stood at ₹9,716.54 lakhs, down sequentially from ₹10,718.77 lakhs in Q2, but 9M FY26 revenue rose about 7% year-on-year to ₹30,116.85 lakhs. Standalone nine-month profit after tax grew roughly 11.5% YoY to ₹1,147.11 lakhs, with EPS of ₹6.67. On a consolidated basis, 9M revenue was ₹31,680.81 lakhs (~6% YoY growth) and PAT was ₹1,305.38 lakhs. Auditor KGRS & Co issued an unmodified review report with an Emphasis of Matter flagging that the company is still evaluating the impact of the new Labour Codes on employee benefit obligations. The company listed on the BSE SME platform in September 2025 via a ₹5,174.82 lakh IPO; only about ₹1,468.45 lakhs has been deployed so far, with ₹3,706.37 lakhs still parked in the public issue account.

Likely market impact

Results show steady, modest YoY growth rather than a breakout quarter, with a noticeable sequential dip in Q3 revenue versus Q2 that investors should watch. The auditor's emphasis-of-matter on pending Labour Code assessment is a minor risk flag for future employee-benefit provisions. Low IPO fund utilisation (~28% deployed in four months) is worth monitoring but not unusual for newly listed SMEs.