Announced Fri, 13 Feb · 17:17 IST

Outcome of Board Meeting pursuant to Regulation 30 of SEBI (Listing Obligation & Disclosure Requirements) Regulation, 2015

Emphasis Of MatterRelated Party TransactionsExceptional ItemPat Growth 25pctResults 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

The Board of United Leasing & Industries Ltd approved its standalone unaudited financial results for the quarter and nine months ended December 31, 2025. Revenue from operations for Q3 FY26 stood at Rs 262.83 lakhs, up about 14% from Rs 229.71 lakhs in Q3 FY25. The company reported a Q3 profit after tax of Rs 11.93 lakhs versus Rs 4.64 lakhs a year ago, while nine-month PAT collapsed to Rs 3.75 lakhs from Rs 29.49 lakhs last year, impacted by a Rs 10.08 lakhs exceptional item booked earlier in Q2. The statutory auditor, R K Bhalla & Co, issued an unmodified limited review report but flagged three emphasis-of-matter notes covering the non-booking of interest on inter-company loans and borrowings, and the carrying value of land last revalued in FY 2021-22. The company operates primarily in textile embroidery and a new sports academy segment.

Likely market impact

Near-term sentiment is mixed: the sharp Q3 PAT jump is positive, but the steep nine-month PAT decline and auditor's emphasis on unrecovered group-company interest (Rs 5.42 lakhs understated income) and unrecorded interest expense on related-party borrowings (Rs 4.96 lakhs) raise governance concerns. Small-cap, low-float stock — limited direct price impact expected, but watch for related-party transaction disclosures in future quarters.