Srestha Finvest FY25 loss; Q3 FY26 PAT ₹0.57 cr

Key financial snapshot in the latest data

Srestha Finvest Ltd (NSE: SRESTHAFINVEST) is showing a mixed picture across reported periods, with a large full-year loss in FY25 alongside a small profit in the latest reported quarter. The dataset lists operating revenue of ₹11.1 crore and net profit of ₹-34.98 crore, pointing to weak profitability for the year. For the quarter ended December 2025, net profit is shown at ₹0.57 crore. The current share price is listed at ₹0.27, with the page timestamp noted as last updated on March 18, 2026. The numbers highlight a company where quarterly outcomes have been volatile, and where full-year costs have dominated earnings.

What the quarterly table shows from Dec 2024 to Dec 2025

The quarterly results table (figures in ₹ crore) shows operating revenue moving sharply between quarters. Revenue was ₹3.48 crore in Dec 2024, fell to ₹0.94 crore in Mar 2025, rose to ₹3.68 crore in Jun 2025, and then settled near ₹1.24 crore in Sep 2025 and ₹1.23 crore in Dec 2025. Profitability also swung widely, from a net loss of ₹-24.53 crore in Dec 2024 to a net loss of ₹-26.65 crore in Mar 2025, then a profit of ₹2.17 crore in Jun 2025, a loss of ₹-10.78 crore in Sep 2025, and a profit of ₹0.57 crore in Dec 2025. Interest expended is shown at ₹0.72 crore (Dec 2024), ₹0.64 crore (Mar 2025), and ₹0.77 crore (Jun 2025), and then recorded as ₹0 in Sep 2025 and Dec 2025 in the same table. Operating expenses are also irregular, including ₹27.15 crore (Dec 2024) and ₹31.76 crore (Mar 2025), versus ₹0.58 crore (Jun 2025) and ₹0.51 crore (Dec 2025). Depreciation is relatively steady at about ₹0.15 to ₹0.19 crore per quarter across the period shown.

Q3 FY26: small profit, but a weaker year-on-year base

For the quarter ended Dec 2025 (referred to as Q3 FY26 in the provided text), net sales are stated at ₹1.23 crore and net profit at ₹0.57 crore. The same write-up notes net sales declined 0.81% sequentially versus ₹1.24 crore in Sep 2025. It also states that sales fell 64.66% versus ₹3.48 crore in Dec 2024. On profits, the text states the profit before tax of ₹0.57 crore improved from the previous quarter’s loss of ₹10.78 crore, while also describing a 102.32% year-on-year profit decline. The quarterly summary table also lists a PAT margin of 46.34% for Dec 2025 and -869.35% for Sep 2025, underscoring how margins have moved with the sharp shifts in expenses.

FY25 profitability: reported loss and margin pressure

The provided summary states that for FY25, annual net sales were ₹11.00 crore, down 8.3% year-on-year. It also states the company posted a loss of about ₹35.00 crore in FY25, compared with a profit of ₹1.00 crore in FY24. The same section says PAT margin collapsed from 8.3% in FY24 to -318.2% in FY25. Elsewhere in the dataset, net profit is stated more precisely as ₹-34.9844 crore, and PAT margin is shown as -315.2259%. The compounded growth of profit over the past three years is listed at -1051.61464930919%. While the narrative uses rounded figures in places, the overall message is consistent: FY25 was materially loss-making.

Cost and cash flow signals highlighted in the dataset

A key explanation offered in the text is the sharp rise in spending. Total expenditure is stated to have increased to ₹42.00 crore in FY25 from ₹6.00 crore in FY24. The same summary states operating cash flow turned deeply negative at ₹-53.00 crore, compared with ₹14.00 crore in FY24. In the FY25 vs FY24 profit and loss snapshot provided, operating profit is shown at ₹-31.36 crore for Mar 2025 versus ₹6.18 crore for Mar 2024, and EBIT at ₹-31.92 crore versus ₹5.70 crore. Interest cost is listed at ₹3.26 crore for Mar 2025 versus ₹3.89 crore for Mar 2024, and reported PAT at ₹-35.07 crore versus ₹1.74 crore.

Note on interest provisioning mentioned for June 2025

One disclosure in the text states that non-provision of interest decreased finance cost for the quarter ended 30.06.2025 by ₹17.06 lakh (₹0.1706 crore). It also states that this increased profit after tax for that quarter by the same amount. This kind of accounting or provisioning treatment can affect comparability across quarters, especially when quarterly profit swings are large. The quarterly table also shows interest expended at ₹0 for Sep 2025 and Dec 2025, which readers typically review alongside disclosures and notes. The same dataset references unaudited consolidated financial results and notes that interim financial statements of a subsidiary were not reviewed by its auditor.

Consolidated note on subsidiary numbers (June 2025)

The consolidated-results note states that the subsidiary reflected total revenues of ₹0 lakh (₹0 crore) for the quarter ended June 30, 2025. It also states total net profit or loss after tax of ₹-0.21 lakh (₹-0.0021 crore) for the same quarter, and total comprehensive income or loss of ₹-0.21 lakh (₹-0.0021 crore). The note adds that these unaudited interim financial statements and other information were approved and furnished by management. This disclosure is important because it signals limitations in the level of external review for parts of the consolidated set.

Market-relevant reference points: price, leverage, and ticker

The dataset lists the share price at ₹0.27 for Srestha Finvest. It also mentions a conservative debt-to-equity ratio of 0.29. The company is shown as listed on NSE under the symbol SRESTHAFINVEST. For investors comparing quarters, the tables provided focus mainly on revenue, expenses, interest, and profit measures, with adjusted EPS in rupees also shown for certain quarters (for example, -0.15 in Dec 2024 and 0.01 in Jun 2025). These indicators, taken together, frame the stock as one where operating scale is small relative to the magnitude of quarterly expense swings.

Summary tables of the reported figures

Why these results matter for tracking the company

The quarter ended Dec 2025 shows a return to profit, but the year-on-year comparison cited in the text points to weaker revenue than the same quarter a year earlier. FY25 numbers in the dataset show a loss of roughly ₹35 crore on sales of about ₹11 crore, alongside a steep deterioration in margins. The disclosures about interest provisioning and unaudited subsidiary information add context for quarter-to-quarter comparability. A near-penny share price (₹0.27) and the stated debt-to-equity ratio of 0.29 are additional datapoints investors often monitor, especially when earnings are volatile. The next step for readers is to track subsequent filings and scheduled result dates referenced in the dataset, including the mentioned upcoming earnings date of February 14, 2026.