GPT Infraprojects Limited has announced its financial results for the third quarter and nine months ended December 31, 2025. The company's Board of Directors has declared a second interim dividend of 7.5%, amounting to ₹0.75 per equity share. The record date for this dividend has been fixed as February 3, 2026. For the financial year 2025-26, the total interim dividend amounts to ₹1.75 per equity share. In a significant corporate development, GPT Infraprojects has entered into a Share Purchase Agreement on January 28, 2026, to acquire 100% equity shares of Alcon Builders and Engineers Private Limited for a consideration of ₹154.19 Crores. Post-acquisition, Alcon Builders and Engineers Private Limited will become a wholly-owned subsidiary. This acquired company is engaged in signalling, telecommunication, and allied works for Indian Railways. The company also provided an update on the impact of the New Labour Codes notified by the Government of India. The assessment indicates that the incremental impact of these changes is not material to the unaudited standalone financial results for the period ended December 31, 2025. The management continues to monitor the finalization of rules and clarifications. The statutory auditors have highlighted an ongoing arbitration proceeding concerning a completed project, initiated by a Joint Operation with a customer. This proceeding involves uncertainty regarding the recovery of the company's share of unbilled revenue, trade receivables, and other assets, aggregating to ₹662.58 lacs. No provision has been made for this matter in the financial results.