Integrated Filing — IndAS



General information about company

Scrip Code 530079
NSE Symbol FAZE3Q
MSEI Symbol NOTLISTED
ISIN INE963C01033
Name of company Faze Three Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing of Home Textile Products
Start date and time of board meeting 12-02-2026   17:00:00
End date and time of board meeting 12-02-2026   17:41:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 22,693.00 64,589.00
Other income 240.00 652.00
Total income 22,933.00 65,241.00
2 Expenses
(a) Cost of materials consumed 12,977.00 37,034.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,068.00) (3,725.00)
(d) Employee benefit expense 3,058.00 9,297.00
(e) Finance costs 465.00 1,340.00
(f) Depreciation, depletion and amortisation expense 790.00 2,278.00
(f) Other Expenses
1 Other expenses 5,868.00 17,126.00
Total other expenses 5,868.00 17,126.00
Total expenses 22,090.00 63,350.00
3 Total profit before exceptional items and tax 843.00 1,891.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 843.00 1,891.00
6 Tax expense
7 Current tax 113.00 373.00
8 Deferred tax 90.00 120.00
9 Total tax expenses 203.00 493.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 640.00 1,398.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 640.00 1,398.00
17 Other comprehensive income net of taxes (38.00) (51.00)
18 Total Comprehensive Income for the period 602.00 1,347.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,432.00 2,432.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.64 5.76
Diluted earnings (loss) per share from continuing operations 2.64 5.76
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.64 5.76
Diluted earnings (loss) per share from continuing and discontinued operations 2.64 5.76
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to Consolidated Unaudited Financial Results for the quarter and nine months ended December 31, 2025 1.The Holding Company and its subsidiaries (“the Group”) are engaged in manufacturing and exports of home textiles products items viz. bathmats, rugs, blankets, throws, cushions, etc. 2.The Statement of Consolidated Unaudited Financial Results were reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on February 12, 2026. The Statutory Auditors of the Company have carried out limited review on the above results in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 ('the Regulation'), as amended and expressed an unmodified conclusion. 3.The above Statement has been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended. 4.The financial results of the Faze Three Employee Trust (the trust) have been included in the consolidated unaudited financial results of the Company in accordance with the requirements of Ind-AS and cost of such Treasury shares has been presented as a deduction in Other Equity. Such number of equity shares (which are lying with the Trust) have been reduced while computing basic and diluted earnings per share. 5.Other expense includes Mark-to-market realised loss on derivative contract (USD-INR Forwards) of Rs. nil and Rs. 11.50 crore for the quarter and nine months ended December 31, 2025, respectively. [Mark-to-market unrealised loss of Rs. 16.92 crore for quarter ended September 30, 2025, Rs. 3.45 crore and Rs. 3.56 crore for the quarter and nine months ended December 31, 2024 respectively; Rs. (0.21) crore gain for the year ended March 31, 2025] 6.The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the standalone financial results of the Company for the quarter and nine months ended December 31, 2025. Upon notification of the related Rules to the New Labour Codes by the Government and any further clarification from the Government on other aspects of the New Labour Codes, the Company will evaluate and account for additional impact if any, in subsequent periods. 7.The Group operates in only one reportable segment viz. manufacturing of home textiles. 8.There is no dilution to the basic EPS as there are no outstanding potentially dilutive shares. 9.Financial statement includes the results of the Holding Company and the following entities: Sr. No. Name of Entity Nature of Relationship 1 Faze Three US LLC Wholly Owned Subsidiary 2 Mats and More Private Limited Wholly Owned Subsidiary 3 Faze Three Employee Trust Employee Welfare Trust of Faze Three Limited 10.The Consolidated unaudited financial results are rounded to the nearest crores, except when otherwise indicated. Amounts represented by ‘0’ (zero) construes value less than Rupees fifty thousand. 11.The figures for the previous period/year have been regrouped / reclassified wherever necessary, to make them comparable. 12.The standalone unaudited financial results of the Company, will be available on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com) and on Company's website (www.fazethree.com).



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the post employment defined benefit plans (33.00) (54.00)
2 Tax relating to items that will not be reclassified to profit or loss 8.00 13.00
Total Amount of items that will not be reclassified to profit and loss (25.00) (41.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of a foreign operation (13.00) (10.00)
2 Tax relating to items that will be reclassified to profit or loss 0.00 0.00
Total Amount of items that will be reclassified to profit and loss (13.00) (10.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (38.00) (51.00)