Abhijit Trading Company Ltd

Results

• Board approves unaudited standalone and consolidated results for quarter ended 30.06.2026.
• Limited Review Report issued; engagement notes no audit performed.
• Emphasis of matter noted in Limited Review Report.

Rescheduled board meeting details

• Board meeting adjourned and reconvened later to consider unaudited financial results and related matters.
• New date for reconvened meeting at corporate office to consider and approve results.
• Original meeting commenced on the initial date and will conclude on completion of business on reconvened date.
• Reason for rescheduling: ongoing deliberations and pending conclusion of agenda items.
• Trading window remains closed until 48 hours after the unaudited financial results declaration.
• Agenda includes standalone and consolidated financial results and the Limited Review Report.

Meeting Details

• Meeting date is 10 August 2026.
• Meeting time is not disclosed.
• Meeting location is 47/18 Rajendra Place Metro Station, New Delhi-110060.

Key Agenda Items

• To consider and approve unaudited standalone and consolidated financial results for the quarter ended 30 June 2026.

Other Notes

• Trading window is closed from 01 July 2026 and remains closed for 48 hours after results declaration.

Certificate details

• Certificate under Reg. 74(5) enclosed from Registrar and Transfer Agent.

Financial Performance 📊

• Revenue from operations rose 35% YoY to ₹38.66 lakhs in Q3 FY26 from ₹28.62 lakhs in Q3 FY25.
• Total income increased 35% YoY to ₹38.67 lakhs in Q3 FY26 from ₹28.63 lakhs in Q3 FY25.
• Profit before tax surged 54% YoY to ₹23.87 lakhs in Q3 FY26 from ₹15.48 lakhs in Q3 FY25.
• Profit after tax rose 54% YoY to ₹23.87 lakhs in Q3 FY26 from ₹15.48 lakhs in Q3 FY25.
• Earnings per share (basic and diluted) increased to ₹0.08 in Q3 FY26 from ₹0.05 in Q3 FY25.
• Nine months ended Dec 2025 profit before tax increased 161% YoY to ₹92.47 lakhs from ₹35.43 lakhs.

Nine Months Performance 📊

• Nine months ended Dec 2025 revenue from operations grew 28% YoY to ₹106.90 lakhs from ₹83.23 lakhs.
• Nine months ended Dec 2025 total income rose 40% YoY to ₹117.17 lakhs from ₹83.56 lakhs.
• Nine months ended Dec 2025 profit after tax increased 211% YoY to ₹92.47 lakhs from ₹35.43 lakhs.

Expenses & Capital 📊

• Total expenses decreased 11% YoY to ₹14.79 lakhs in Q3 FY26 from ₹13.16 lakhs in Q3 FY25.
• Employee benefits expense increased to ₹3.30 lakhs in Q3 FY26 from ₹0.45 lakhs in Q3 FY25.
• Other expenses decreased to ₹11.46 lakhs in Q3 FY26 from ₹12.71 lakhs in Q3 FY25.
• Paid-up equity share capital stable at ₹2,970.10 lakhs with face value ₹10 per share.

Corporate & Compliance 🗒️

• Results are standalone, Ind AS compliant, reviewed by statutory auditors with limited review report dated 31 Jan 2026.
• Company changed name from Abhijit Trading Company Ltd to Malt Land Distilleries Limited.
• Financials reflect transition to Ind AS from 1 April 2017 with comparatives restated accordingly.

Tax & Other Items 🧾

• No exceptional or extraordinary items reported in the quarter or nine months.
• No tax expense recognized in Q3 FY26; prior year nine months included ₹11.55 lakhs tax.

Financial Performance 📊

• Approved unaudited standalone results for Q3 ended 31 Dec 2025 with limited review.
• Total income for Q3 2025 was ₹38.67 lakhs; profit before tax was ₹23.87 lakhs.
• Profit for nine months ended 31 Dec 2025 was ₹92.47 lakhs versus ₹35.43 lakhs previous year.
• Earnings per share (basic and diluted) for nine months ended 31 Dec 2025 was ₹0.31.

Board Changes 📍

• Resignation of Independent Director Mr. Luv Sharma effective 18 Nov 2025.
• Resignation of Independent Director Mr. Bhupendra Kaushik effective 23 Dec 2025.
• Resignation of Additional Director Mrs. Babita Jain effective 19 Nov 2025.