The statement of deviation/variation for the quarter ended December 31, 2025 is enclosed.
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POCL Enterprises' board, at its February 13, 2026 meeting, approved unaudited standalone and consolidated financial results for Q3 and 9 months ended December 31, 2025. The statutory auditors (CNGSN & Associates LLP) issued an unmodified limited review opinion on both sets of results. The company also filed a statement of deviation confirming there is no deviation or variation in the use of funds raised via its June 2025 preferential issue (Rs. 58.30 crores from equity shares and Rs. 2.84 crores from 25% warrant subscription). Funds raised have been deployed as planned toward growth/acquisitions (Rs. 19 cr), working capital (Rs. 33.50 cr), capex (Rs. 1.31 cr utilized so far), and general corporate purposes. An interim dividend of 20% (Rs. 0.40 per share) was declared in November 2025. The company also recognized incremental labour code impact of ~Rs. 5.96 cr on gratuity and leave encashment provisions.
Clean audit opinion and confirmed on-track use of preferential issue funds are neutral-to-positive signals for shareholders. The 20% interim dividend declaration provides near-term return, while the Planetfirst Green associate (40% stake acquired in Q1 FY26) is now contributing to consolidated results.