Financial Results
Price
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Pratiksha Chemicals Limited announced its unaudited financial results for the quarter ended 31 December 2025, which were approved by the Board on 5 February 2026. Revenue from operations for Q3 FY26 stood at around ₹716 lakhs, while profit after tax was very thin at just ₹9.27 lakhs (EPS of ₹0.17), a sharp drop from ₹659.73 lakhs in the preceding quarter (Q2 FY26) and ₹552.63 lakhs in Q3 FY25. On a nine-month basis, revenue fell to about ₹389 lakhs from ₹559 lakhs a year ago, though PAT recovered to ₹475 lakhs versus ₹570 lakhs. The statutory auditor issued a qualified limited review report, flagging that the company accounts for gratuity and leave encashment on a cash basis instead of as required under Ind AS-1 and Ind AS-19. The company also recorded an extraordinary/exceptional item of ₹8.62 lakhs this quarter, linked to an impairment provision after shareholders approved the sale of a significant portion of company assets via an EGM.
The very weak Q3 standalone profit suggests margin pressure and volatility, while the auditor's qualified opinion on employee benefit accounting is a governance red flag. The asset sale and impairment indicate a strategic restructuring, but shareholders should monitor the execution and whether proceeds improve the balance sheet. Near-term stock sentiment may remain cautious given the steep sequential profit decline.