Submission of Financial Results for the Quarter and Nine Months ended on 31st December, 2025
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Pervasive Commodities Limited reported unaudited results for Q3 FY26 and the nine months ended 31 December 2025. Revenue from operations for the nine-month period fell to Rs. 1,023.41 lacs from Rs. 1,723.62 lacs in the same period last year, a decline of around 41%. The company swung to a net loss of Rs. 1,476.57 lacs for 9M FY26 against a profit of Rs. 68.80 lacs a year ago. The bulk of this loss came from a Rs. 1,646.63 lacs write-down in Q2 FY26 after the Board decided to destroy the entire perishable stock-in-trade, which had no insurance cover. Standalone Q3 FY26 was strong, with revenue of Rs. 618 lacs and a net profit of Rs. 78.73 lacs, suggesting a recovery. The auditor issued a clean limited review report but flagged the inventory loss, lack of insurance, and use of share warrant money as advances in its 'Other Matters' section. Equity reserves turned negative at Rs. (9.67) lacs.
The nine-month loss is largely a one-off inventory destruction event, and Q3 standalone profitability suggests the trading business is recovering. However, negative reserves, absence of insurance for stock, and reliance on advances backed by warrant proceeds remain key risks for shareholders.