Fine Line Circuits Ltd. reported unaudited earnings results for the third quarter and nine months ended December 31, 2011. For the quarter, the company reported loss from operations before other income, interest and exceptional items of INR 0.735 million, net loss of INR 1.526 million or INR 0.32 per basic and diluted share after extra ordinary items on net sales of INR 50.483 million compared to profit from operations before other income, interest and exceptional items of INR 0.41 million, net profit of INR 0.328 million or INR 0.07 per basic and diluted share after extra ordinary items on net sales of INR 60.746 million for the same period last year. Net loss from ordinary activities before tax was INR 1.064 million compared to net profit from ordinary activities before tax of INR 0.42 million a year ago. For the nine months, the company reported loss from operations before other income, interest and exceptional items of INR 1.599 million, net loss of INR 2.297 million or INR 0.48 per basic and diluted share after extra ordinary items on net sales of INR 168.523 million compared to profit from operations before other income, interest and exceptional items of INR 0.567 million, net profit of INR 0.646 million or INR 0.13 per basic and diluted share after extra ordinary items on net sales of INR 173.596 million for the same period last year. Net loss from ordinary activities before tax was INR 1.906 million compared to net profit from ordinary activities before tax of INR 0.908 million a year ago.