Bharat Seats Ltd. reported unaudited earnings results for the third quarter and nine months ended December 31, 2011. For the quarter, the company reported net sales/income from operations of INR 805.4 million against INR 1,174.189 million for the same period previous year. Loss from operations before other income, interest & exceptional items was INR 1.137 million against profit from operations before other income, interest & exceptional items of INR 34.421 million for the same period of previous year. Loss from ordinary activities before tax was INR 6.592 million against profit from ordinary activities before tax of INR 30.763 million for the same period of previous year. Net loss was INR 6.203 million or INR 0.20 per basic and diluted share compared to net profit of INR 21.449 million or INR 0.68 per basic and diluted share for the same period of previous year. For the nine months, the company reported net sales/income from operations of INR 2,934.780 million against INR 3,176.320 million for the same period previous year. Profit from operations before other income, interest & exceptional items was INR 55.863 million against INR 93.188 million for the same period of previous year. Profit from ordinary activities before tax was INR 38.473 million against INR 82.492 million for the same period of previous year. Net profit was INR 26.882 million or INR 0.86 per basic and diluted share compared to INR 59.145 million or INR 1.88 per basic and diluted share for the same period of previous year.