Visaka Industries Limited announced its audited financial results for the third quarter and nine months period ended December 31, 2025. The Board of Directors approved these results, which were previously reviewed by the Audit Committee. The company reported a significant turnaround in profit for the quarter, largely due to an exceptional item of ₹3,674.30 lakhs from the sale of land in Ahmedabad during the June 2025 quarter. For the third quarter ended December 31, 2025, the company reported a net profit after tax of ₹273.47 lakhs (standalone) and ₹192.41 lakhs (consolidated). This contrasts with the losses reported in the same quarter of the previous fiscal year. The nine-month period ending December 31, 2025, showed a consolidated profit after tax of ₹4,534.50 lakhs, a substantial improvement from the loss of ₹1,758.25 lakhs in the corresponding period of FY25. The Board also authorized key managerial personnel, including the Managing Director, Joint Managing Director, and CFO, for determining the materiality of events and making disclosures to the stock exchanges, effective February 09, 2026. The company also noted that the new Labour Codes are not expected to have a material impact on its existing obligations, though it will continue to monitor further clarifications.