Usha Martin Education & Solutions reported net loss of Rs 2.01 crore in the quarter ended December 2011 as against net loss of Rs 1.40 crore during the previous quarter ended December 2010. Sales declined 47.27% to Rs 0.58 crore in the quarter ended December 2011 as against Rs 1.10 crore during the previous quarter ended December 2010.
| Particulars | Quarter Ended |
| | Dec. 2011 | Dec. 2010 | % Var. |
| Sales | 0.58 | 1.10 | -47 |
| OPM % | -318.97 | -106.36 | -200 |
| PBDT | -1.79 | -1.19 | -50 |
| PBT | -2.01 | -1.40 | -44 |
| NP | -2.01 | -1.40 | -44 |