Net profit of Punit Commercials declined 87.50% to Rs 0.02 crore in the quarter ended December 2010 as against Rs 0.16 crore during the previous quarter ended December 2009. Sales declined 67.03% to Rs 1.50 crore in the quarter ended December 2010 as against Rs 4.55 crore during the previous quarter ended December 2009.
| Particulars | Quarter Ended |
| | Dec. 2010 | Dec. 2009 | % Var. |
| Sales | 1.50 | 4.55 | -67 |
| OPM % | 1.33 | 3.52 | -62 |
| PBDT | 0.02 | 0.16 | -88 |
| PBT | 0.02 | 0.16 | -88 |
| NP | 0.02 | 0.16 | -88 |