B.C. Power Controls Q2 Net Loss ₹1.84 Lakh

Board Meeting Details

The Board of Directors meeting was held on Thursday, November 12, 2026. The meeting commenced at 04:00 PM and concluded at 05:45 PM.

Financial Results Approval

The Board approved the Un-Audited Standalone Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Auditor's Limited Review Report on Standalone Financial Results.

Trading Window Closure

The closure of the trading window will end 48 hours after the results were made public on November 12, 2026.

Key Financial Figures (in Lakhs, except per share data)

Income Statement for Quarter Ended September 30, 2026 (Unaudited)

Revenue from operations: ₹1,243.94
Other income: ₹23.63
Total income: ₹1,267.57

Expenses for Quarter Ended September 30, 2026 (Unaudited)

Purchases of stock-in-trade: ₹1,236.83
Employee benefit expense: ₹12.67
Finance costs: ₹2.68
Depreciation, depletion and amortisation expense: ₹0.25
Other expenses: ₹17.61
Total expenses: ₹1,270.02

Profit/(Loss) for Quarter Ended September 30, 2026 (Unaudited)

Total profit before exceptional items and tax: (₹2.45) [Loss]
Total profit before tax: (₹2.45) [Loss]
Total tax expenses: (₹0.62)
Net Profit/(Loss) for the period: (₹1.84) [Loss]
Total Comprehensive Income for the period: (₹1.84) [Loss]

Comparative Figures (Quarter Ended)

June 30, 2026 (Unaudited): Net Profit ₹8.21 lakh
September 30, 2025 (Unaudited): Net Profit ₹115.93 lakh

Half-Year Ended September 30, 2026 (Unaudited)

Total income: ₹6,246.28
Total expenses: ₹6,237.76
Total profit before exceptional items and tax: ₹8.51
Net Profit for the period: ₹6.37
Total Comprehensive Income for the period: ₹6.37

Earnings Per Share (EPS)

Basic and diluted earnings (loss) per share for Q2 Sept 2026: (₹0.003)
Basic and diluted earnings per share for Q2 Sept 2025: ₹0.17
Basic and diluted earnings per share for H1 Sept 2026: ₹0.01
Basic and diluted earnings per share for H1 Sept 2025: ₹0.18

Capital Structure

Paid-up equity share capital: ₹1,396.00 lakh (Unaudited as at September 30, 2026)
Face value per equity share: ₹2.00

Statement of Assets and Liabilities (Unaudited as at September 30, 2026)

Assets

Total non-current assets: ₹19.84 lakh (including Property, plant and equipment ₹1.67 lakh, Non-current investments ₹18.00 lakh, Deferred tax assets ₹0.17 lakh)
Total current assets: ₹4,449.63 lakh (including Trade receivables ₹1,868.76 lakh, Cash and cash equivalents ₹431.06 lakh, Loans ₹1,058.93 lakh, Other current assets ₹1,090.87 lakh)
Total assets: ₹4,469.46 lakh

Equity and Liabilities

Total equity: ₹4,224.54 lakh (Equity share capital ₹1,396.00 lakh, Other equity ₹2,828.54 lakh)
Total current liabilities: ₹244.92 lakh (Borrowings ₹67.57 lakh, Trade payables ₹164.42 lakh, Other current financial liabilities ₹8.65 lakh, Other current liabilities ₹2.06 lakh, Current tax liabilities ₹2.22 lakh)
Total liabilities: ₹244.92 lakh
Total equity and liabilities: ₹4,469.46 lakh

Cash Flow Statement (Unaudited for half year ended September 30, 2026)

Cash generated from operations: (₹1,878.12) lakh
Net cash used in operating activities: (₹1,878.12) lakh
Net cash used in investing activities: ₹1,792.84 lakh
Net cash used in financing activities: ₹12.98 lakh
Net decrease in cash and cash equivalents: (₹88.25) lakh
Cash and cash equivalents at beginning: ₹519.31 lakh
Cash and cash equivalents at end: ₹431.06 lakh

Auditor's Review

Gaur & Associates, Chartered Accountants (FRN:005354C), provided a limited review report on the standalone financial results. Based on their review, nothing has come to their attention that causes them to believe that the statement contains any material misstatement or has not disclosed the information required by Regulation 33 of SEBI LODR. The review was conducted by partner Satish Kumar Gupta (M. No. 016746).

Business Segment

The company has only one business segment: Ferrous/Non Ferrous Metals and its products.