The company had registered a net profit of Rs 243 crore in the October-December quarter last year, Idea Cellular said in a filing to the BSE.

"The business outlook remains a paradox, a combination of tailwinds with strong customer traction and headwinds emerging from uncertain regulatory interventions and the macroeconomic environment," the company said.

The company's 3G investment plans are on track and its high-speed broadband services are now available across 2,300 towns in 20 service areas (including roaming arrangements) in India, the release added.

The company's total income increased to Rs 5,030.8 crore during the quarter under review, a 27 per cent rise from Rs 3,955.6 crore for the quarter ended December 31, 2010.

"The company is confident of overcoming the current uncertain regulatory phase, emerge stronger, consolidate its position in the telecom voice market and participate aggressively in evolving wireless broadband business," the company added.

On a standalone basis, the company posted a net profit of Rs 162.89 crore for the quarter ended December 31, 2011, a 26 per cent decline from Rs 221 crore in the year-ago period.

"The standalone profit after tax has declined inspite of revenue growth, primarily on account of higher depreciation and amortisation and interest and financing cost with respect to 3G investments and higher provision for deferred tax," the company said.

Idea Cellular's total income rose to Rs 4,966.45 crore during the October-December quarter from Rs 3,929.05 crore in the same quarter last fiscal.