unaudited standalone and consolidated financial result for the third quarter ended on 31 december 2025
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SVA India Ltd's board approved its Q3 FY26 (quarter ended 31 Dec 2025) unaudited standalone and consolidated financial results, along with the limited review report from statutory auditor Jayesh Dadia & Associates LLP. The auditor gave an unmodified (clean) review conclusion on both sets of results. However, the auditor flagged an Emphasis of Matter noting that new labour codes notified by the Government of India on 21 Nov 2025 significantly change the definition of wages and may affect gratuity and other liabilities — no adjustment has been made in these results, with any impact to be captured in Q4 FY26. The consolidated results include contributions from two associates, Aussee Oats Milling (Sri Lanka) and Aussee Oats India, with minor nine-month figures (group share of loss of Rs. 0.52 lakhs and profit of Rs. 4.42 lakhs respectively). Separately, the board accepted the resignation of secretarial auditor M/s. Debashish Mukherjee and appointed M/s. Somani & Associates as a replacement to fill the casual vacancy until the next AGM, and also fixed the date and book closure for an upcoming Extra-Ordinary General Meeting (EGM).
The financial results themselves carry a clean auditor opinion, but the new labour codes flag means there is a pending uncertain liability that could hit future quarters, which investors should watch. The mid-year change in the secretarial auditor and the calling of an EGM are governance-related events that may signal upcoming corporate actions or shareholder votes requiring attention.