Britannia Industries announced the approval of its Unaudited Consolidated and Standalone Financial Results for the quarter and nine months ended December 31, 2025, following the Board meeting on February 10, 2026. Key highlights include strong top-line performance in the consolidated segment, reaching a total revenue of ₹4,969.82 Crore for the quarter. The company also addressed recent regulatory changes impacting its revenue streams.
Britannia Declares Q3 FY26 Financial Outcomes
The Board of Directors of Britannia Industries Limited convened on February 10, 2026, to consider and approve the Unaudited Consolidated and Standalone Financial Results for the third quarter and nine months ending December 31, 2025. Mr. Nusli N. Wadia, Chairman, was authorized to finalize and submit these results to the stock exchanges.
Consolidated Performance Snapshot (Q3 FY26 vs Q3 FY25)
The Unaudited Consolidated Financial Results reveal significant operational scale:
- Total Revenue from Operations for the quarter ended 31.12.2025 stood at ₹4,969.82 Crore, compared to ₹4,592.62 Crore in the previous year’s corresponding quarter (Q3 FY25).
- Profit Before Tax (after exceptional items) for the quarter was ₹919.03 Crore, up from ₹778.39 Crore year-on-year.
- Net Profit for the period (attributable to Owners of the Company) reached ₹679.96 Crore against ₹581.69 Crore in Q3 FY25.
- Earnings Per Share (Basic) for the quarter was ₹28.23, compared to ₹24.15 previously.
Standalone Performance Highlights (Q3 FY26 vs Q3 FY25)
On a standalone basis, the performance metrics for the quarter ending December 31, 2025, were:
- Total Revenue from Operations was reported at ₹4,775.53 Crore (versus ₹4,418.13 Crore in Q3 FY25).
- Net Profit for the period after tax amounted to ₹688.03 Crore, an improvement from ₹557.13 Crore in the prior year’s quarter.
- Standalone EPS (Basic) was ₹28.57 compared to ₹23.13 for the year-ago quarter.
Key Notes and Accounting Adjustments
Management provided context regarding certain revenue movements and accounting adjustments:
The company noted a reduction in Other Operating Revenue due to the decrease in State Goods and Services Tax incentives, impacting the current quarter by about ₹65 crores. However, subsequent to this, the recognition of fiscal incentive income related to the period April 2024 to September 2025 added ₹45.72 crores during the current quarter.
Furthermore, in light of the consolidation of Indian labor laws into the ‘New Labour Codes’ effective from November 21, 2025, the Group recognized a past service cost of ₹48.56 crores (Consolidated) related to increased liabilities for gratuity and compensated absences.
Auditor Review
The Statutory Auditors, M/s. Walker Chandiok & Co LLP, have issued an unmodified Review Report on these Unaudited Consolidated and Standalone Financial Results, confirming compliance with relevant accounting standards and disclosure requirements.
Source: BSE
