Fertilisers and Chemicals Travancore (FACT) Q3 25/26 earnings summary

Executive summary

• Consolidated and standalone results for the quarter and nine months ended 31st December 2025 were reviewed and approved by the Board on 28th January 2026.

• Auditors issued an unmodified (clean) review opinion on both standalone and consolidated results.

Financial highlights

• Consolidated revenue from operations for Q3 FY26 was Rs 156,784 lakh, down from Rs 162,930 lakh in the previous quarter but up from Rs 94,942 lakh year-over-year.

• Consolidated net loss for Q3 FY26 was Rs 6,790 lakh, compared to a profit of Rs 2,086 lakh in the previous quarter and Rs 800 lakh in Q3 FY25.

• Total income for the nine months ended 31st December 2025 was Rs 438,223 lakh, up from Rs 315,417 lakh for the same period last year.

• Basic and diluted EPS for Q3 FY26 was (Rs 1.05), compared to Rs 0.32 in the previous quarter and Rs 0.12 in Q3 FY25.

Outlook and guidance

• The company has recognized the statutory impact of new labour codes, providing Rs 65 lakh based on actuarial assumptions.

• Subsidy portion of stock with dealers is recognized on a 95% recoverability basis.