Ucal's Q3 FY 2025-26 Quarterly Results

Result Summary

• Ucal Ltd reported a 5.2% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Dec (Q3 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 8.5%.
• Its expenses for the quarter were down by 2.4% QoQ and 1.4% YoY.
• The net profit increased 116.8% QoQ and decreased 253.3% YoY.
• The earnings per share (EPS) of Ucal Ltd declined at 4.38 during Q3 FY 2025-26.

Financial Statments for Q3 FY 2025-26

---

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Ucal Ltd is a company operating in [industry not specified]. As of the latest data available, no specific details about the company's main products or services have been provided. Furthermore, there is no information on any recent major developments involving Ucal Ltd. Therefore, it is unclear how the company positions itself within the market and what competitive dynamics it faces. Without this context, the analysis will primarily focus on the numerical financial performance as provided.

Revenue

For the third quarter of the fiscal year 2026 (Q3FY26), Ucal Ltd reported a total income of ₹200.06 crores. This figure marks a decline of 5.2% when compared to the previous quarter (Q2FY26), where the total income was ₹211.06 crores. Year-over-year (YoY), the total income decreased by 8.5% from ₹218.73 crores reported in the third quarter of fiscal year 2025 (Q3FY25). This downward trend in revenue may be indicative of various market or operational factors, but specific reasons are not provided in the available data.

Profitability

In Q3FY26, Ucal Ltd recorded a profit before tax (PBT) of -₹10.53 crores, showing a significant quarter-over-quarter (QoQ) increase of 413.7% from Q2FY26's -₹2.05 crores. However, on a year-over-year basis, there was a notable decline of 235.0% from the positive PBT of ₹7.80 crores in Q3FY25. The tax expense for Q3FY26 was a negative -₹0.84 crores, compared to ₹2.42 crores in Q2FY26 and ₹1.47 crores in Q3FY25. The profit after tax (PAT) for Q3FY26 stood at -₹9.69 crores, a 116.8% QoQ decrease from -₹4.47 crores and a 253.3% YoY decrease from ₹6.32 crores. Earnings per share (EPS) mirrored the PAT trends, at -₹4.38 in Q3FY26 compared to -₹2.02 in Q2FY26 and ₹2.86 in Q3FY25.

Operating Metrics

Total expenses for Ucal Ltd in Q3FY26 were ₹208.01 crores, which represented a 2.4% decrease from the previous quarter's ₹213.11 crores. However, when compared to the same quarter last year (Q3FY25), total expenses decreased by 1.4% from ₹210.93 crores. The financial data reveals a pattern of declining expenses, yet the impact on profitability remains negative. Specific operational metrics such as production volumes, cost efficiencies, or market expansion strategies are not detailed in the available data, limiting further analysis of operating performance.