T Spiritual World Ltd. reported unaudited earnings results for the third quarter and nine months ended December 31, 2011. For the quarter, the company reported net profit before and after tax of INR 0.529 or INR 0.03 per basic and diluted share after extraordinary items compared to INR 0.741 million or INR 0.04 per basic and diluted share after extraordinary items a year ago. Net sales were INR 33.195 million compared to INR 45.428 million a year ago. Profit from operations before other income, interest and exceptional items were INR 0.184 million compared to INR 0.495 million a year ago. For the nine months, the company reported net profit before and after tax of INR 1.947 million or INR 0.08 per basic and diluted share after extraordinary items compared to INR 2.363 million or INR 0.12 per basic and diluted share after extraordinary items a year ago. Net sales were INR 98.099 million compared to INR 141.848 million a year ago. Profit from operations before other income, interest and exceptional items were INR 0.998 compared to INR 1.656 million a year ago.