Please find enclosed herewith outcome of Board Meeting held today ie 14th February,2026 pursuant to Regulation 30 of SEBI(LODR)Regulation,2015.
Awaiting price reaction for this filing.
Auto Pins (India) Ltd's board approved its unaudited standalone financial results for the quarter and nine months ended December 31, 2025. Q3 revenue from operations stood at Rs. 932.71 lakhs versus Rs. 948.14 lakhs in the year-ago quarter (flat to mild decline), but profit after tax jumped to Rs. 18.84 lakhs from Rs. 6.05 lakhs earlier. For the nine-month period, however, revenue fell sharply to Rs. 2,645.14 lakhs from Rs. 3,293.38 lakhs, about a 20% drop, while PAT rose modestly to Rs. 24.14 lakhs from Rs. 19.65 lakhs. The auditor (Sanjay Rawal & Co) flagged two Emphasis of Matter items: non-provision of gratuity and leave liability (in non-compliance with Ind AS-19), and accounting treatment of discounts/rebates via credit notes. The company also noted delayed payments to MSME-registered suppliers beyond the 45-day legal limit.
Short-term PAT growth in Q3 is positive, but the steep 9-month revenue decline signals weak top-line momentum that investors should watch. The Emphasis of Matter around unprovided employee liabilities and pending Labour Code impact introduces accounting uncertainty; the MSME payment delays could attract interest penalties under the MSMED Act. No dividend has been recommended for the year.