Twin Roses Trades & Agencies Ltd

Financials

• Revenue from operations: 0.00 Lakh in Q1 FY27 (Unaudited).
• Total income: 4.35 Lakh for the quarter (Unaudited).
• Total expenses: 5.83 Lakh; emoluments 4.71 Lakh included.
• Profit before tax: loss of 1.48 Lakh.
• Current tax: 1.12 Lakh; deferred tax: 0.00.
• Profit after tax: loss of 2.60 Lakh.
• Basic EPS: -0.12; Diluted EPS: -0.12.
• Board approved results at Aug 13, 2026; Limited Review performed.
• No reportable segment under Ind AS-108.

Audit & Governance

• Independent auditor's review conducted on the quarter ended 30.06.2026.
• Limited Review Report by N. J. Karia & Associates submitted.
• Audit comments: no material misstatement detected.

Financial Performance 📊

• Total income was ₹4.77 lakh in Q3 FY2026, up from ₹1.41 lakh in Q3 FY2025.
• Revenue from operations was nil for the quarter and nine months ended Dec 31, 2025.
• Other income was ₹4.77 lakh in Q3 FY2026 versus ₹5.41 lakh in Q3 FY2025.
• Employee benefits expense rose to ₹3.21 lakh in Q3 FY2026 from ₹2.63 lakh in Q3 FY2025.
• Total expenses were ₹4.36 lakh in Q3 FY2026 versus ₹4.25 lakh in Q3 FY2025.
• Profit before tax declined to ₹0.41 lakh in Q3 FY2026 from ₹1.16 lakh in Q3 FY2025.
• Net loss after tax was ₹0.79 lakh in Q3 FY2026 versus ₹0.19 lakh loss in Q3 FY2025.
• Earnings per share (basic and diluted) were negative ₹0.04 in Q3 FY2026 versus negative ₹0.01 in Q3 FY2025.

Corporate & Governance 🗓️

• Board approved results on February 10, 2026.
• Limited review by auditors concluded with no material misstatements identified.

Company Profile 🏢

• Operates under Twin Roses Trades & Agencies Limited with paid-up equity capital of ₹224.10 lakh.

Financial Performance 📊

• Board approved unaudited standalone financial results for quarter and nine months ended December 31, 2025.
• Total income for quarter ended December 31, 2025 was ₹4.77 lakh; profit before tax was ₹0.41 lakh.
• Net loss after tax for quarter ended December 31, 2025 was ₹0.79 lakh; basic EPS was negative ₹0.04.
• No revenue from operations reported during the quarter and nine months ended December 31, 2025.
• Expenses for the quarter included employee benefits ₹3.21 lakh and listing fees ₹0.96 lakh.

Equity and Capital Structure

• Paid-up equity share capital remained ₹224.10 lakh; other equity stood at ₹63.24 lakh as per last balance sheet.

Audit and Compliance

• Limited review of unaudited results conducted by statutory auditors with no material misstatements noted.
• No reportable segments under Ind AS 108; segment reporting not applicable.

🗓️ Meeting Details

• Board meeting scheduled for February 10, 2026.

📊 Financial Results

• Approval of unaudited financial results for quarter ended December 31, 2025.