📉 The Financial Deep Dive
Keynote Financial Services Limited has announced its unaudited financial results for the third quarter and nine months ended December 31, 2025, revealing a period of contrasting performance.
Consolidated Performance:
The third quarter of FY26 marked a significant turnaround for Keynote Financial. Total income from operations surged by a substantial 83.0% YoY to ₹1311.14 lakh. Profit before tax (PBT) before exceptional items grew 51.3% YoY to ₹557.86 lakh. After accounting for an exceptional item of ₹79.10 lakh related to the implementation of new Labour Codes, PBT stood at ₹478.76 lakh, up 30.1% YoY. Crucially, the net profit attributable to owners swung from a loss of ₹1.47 lakh in Q3 FY25 to a positive ₹401.14 lakh. Consequently, Earnings Per Share (EPS) improved dramatically to ₹8.07 from ₹(1.69) in the prior year.
However, the nine-month period ending December 31, 2025, presented a different picture. Consolidated total income decreased by 8.1% YoY to ₹2910.78 lakh. PBT before exceptional items saw a decline of 21.2% to ₹1623.72 lakh. After the exceptional item, PBT stood at ₹1564.62 lakh, a 28.4% decrease YoY. Despite this, influenced by associate profit share, the net profit attributable to owners grew by 10.9% YoY to ₹1613.89 lakh, with EPS rising to ₹28.99 from ₹26.17.
Standalone Performance:
The standalone results for Q3 FY26 also showcased a strong recovery. Total income from operations surged by 219.2% YoY to ₹270.61 lakh. PBT before exceptional items swung from a loss of ₹81.83 lakh to a profit of ₹66.20 lakh. After an exceptional item of ₹35.44 lakh (also related to Labour Codes), PBT was ₹34.18 lakh, marking a significant turnaround. Net profit turned positive at ₹16.17 lakh, compared to a loss of ₹80.32 lakh in Q3 FY25, with EPS improving to ₹0.29 from ₹(1.19).
For the nine months ended December 31, 2025, standalone total income grew marginally by 0.4% YoY to ₹1008.24 lakh. PBT before exceptional items declined by 12.2% to ₹393.74 lakh. Following the exceptional item, PBT decreased by 42.0% YoY to ₹358.30 lakh. Net profit attributable to owners fell by 29.2% YoY to ₹264.44 lakh, with EPS decreasing to ₹4.75 from ₹6.71.
Exceptional Items & Outlook:
Both consolidated and standalone results included exceptional items aggregating ₹79.10 lakh and ₹35.44 lakh respectively, stemming from the implementation of new Labour Codes. The company stated that further evaluation is planned as related rules are notified.
Notably, the announcement did not provide specific balance sheet, cash flow data, or management guidance for future periods, leaving the outlook somewhat unclear beyond the immediate Q3 performance. Previous periods' figures were regrouped for consistency.