Announced Fri, 13 Feb · 14:04 IST

Please find enclosed herewith Unaudited Quarterly Financial Results for period ended 31.12.2025

Qualified OpinionEmphasis Of MatterRevenue DeclinePat NegativeResults RestatedResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Punjab Communications reported Q3 FY26 (quarter ended 31 Dec 2025) revenue from operations of Rs 498.82 lakhs, up about 40% YoY from Rs 354.72 lakhs in Q3 FY25. However, the company swung to a loss of Rs 90.86 lakhs in Q3 FY26 from a profit of Rs 54.97 lakhs a year ago. On a 9-month basis, revenue declined roughly 14% to Rs 1,062.33 lakhs (from Rs 1,229.46 lakhs), but the company turned profitable at Rs 267.19 lakhs versus a Rs 179.02 lakh loss in the same period last year. Total expenses of Rs 808.37 lakhs in Q3 exceeded total revenue of Rs 717.51 lakhs. The statutory auditors issued a qualified review report flagging issues around inventory valuation methods, non-compliance with Ind AS 2, physical verification not being carried out, and non-implementation of the New Labour Code.

Likely market impact

The quarterly loss and the auditor's qualified report on inventory practices and governance are negatives for investor confidence, though the YTD turnaround to profit and zero debt position offer some comfort. The audit qualifications raise concerns about internal controls and may weigh on the stock in the short term.