Electronics Mart India Limited announced the outcome of its Board meeting held on February 9, 2026. The Board approved the Unaudited Standalone and Consolidated Financial Results for the Third Quarter and Nine Months ended December 31, 2025. Key figures, including Profit Before Tax, for both standalone and consolidated results were disclosed, along with the Limited Review report from the Statutory Auditors, Walker Chandiok & Co. LLP.
Board Meeting Outcome and Financial Results Approval
Electronics Mart India Limited held its Board of Directors meeting on February 9, 2026. During this session, the Board formally approved the Unaudited (Standalone and Consolidated) Financial Results for the Quarter ended December 31, 2025, and for the Nine Months ended December 31, 2025. The meeting commenced at 12:30 P.M. and concluded by 01:30 P.M. A copy of the Unaudited Results and the Limited Review report issued by Walker Chandiok & Co. LLP were submitted to the exchanges.
Key Standalone Financial Highlights (Q3 FY26 vs. Q3 FY25)
The Standalone results demonstrate significant growth across key performance indicators for the quarter ended December 31, 2025, compared to the corresponding quarter ended December 31, 2024:
- Total Income: Increased from ₹18,074.30 million to ₹19,434.44 million.
- Profit Before Tax (PBT): Rose from ₹442.74 million to ₹394.15 million (Note: PBT was affected by exceptional items).
- Profit for the Period (PAT): Increased to ₹296.51 million from ₹335.11 million in the previous year’s quarter (adjusted for tax).
- EPS (Diluted): Improved to ₹0.77 from ₹0.87 per share year-on-year for the quarter (Note: EPS figures for Q3 FY26 are lower than Q3 FY25 due to presentation of yearly cumulative figures in notes).
Key Consolidated Financial Highlights (Q3 FY26 vs. Q3 FY25)
The Consolidated results also reflect a positive trajectory:
- Total Income: Grew from ₹18,074.40 million to ₹19,434.51 million.
- Profit Before Tax (PBT): Increased to ₹394.09 million from ₹442.67 million.
- Profit for the Period (PAT): Stood at ₹296.45 million, compared to ₹335.04 million in the previous year’s quarter.
- EPS (Diluted): Reported at ₹0.77 for the quarter ended December 31, 2025.
Significant Accounting Notes
Management provided critical context regarding reported figures:
- Exceptional Items: The results include adjustments related to a fire incident in May 2025 involving inventory loss (net of a settlement received in the previous quarter) and the recognition of a one-time impact of ₹42.63 million related to the harmonization under the “New Labour Code”.
- Change in Accounting Policy: Effective from the quarter ended June 30, 2025, the Group reclassified sell-out scheme incentives and cash discounts received from suppliers from ‘Revenue from operations’ to a reduction in ‘Purchases of Stock in Trade’.
- Segment Reporting: The Company operates in a single reportable segment: retail and wholesale sales of consumer durable and electronics products.
Source: BSE
