Please find enclosed herewith Unaudited Financial Results for quarter ended 31.12.2025
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Punjab Communications Limited reported unaudited Q3 FY26 (quarter ended 31 December 2025) results. Revenue from operations for the quarter stood at ₹408.62 lacs, up about 15% from ₹354.72 lacs in the year-ago quarter. However, the company swung to a loss, posting a Profit After Tax of ₹(90.86) lacs compared to a profit of ₹54.97 lacs in Q3 FY25, resulting in a negative EPS of ₹(0.76). For the 9-month period, revenue from operations fell to ₹1,062.33 lacs from ₹1,229.46 lacs, though total revenue appeared higher on the back of other income. The statutory auditor issued a qualified conclusion flagging inventory not valued as per FIFO method, no physical verification of inventory, incorrect valuation of work-in-process and finished sub-assemblies, and non-implementation of the new Labour Codes. The auditor also disclosed that the predecessor auditor had issued an adverse opinion on prior period financial statements.
The qualified audit opinion, swing to a quarterly loss, weak 9-month revenue trend, and unresolved inventory and Labour Code compliance issues point to serious operational and accounting concerns that could pressure investor sentiment and weigh on the stock.