Financial Results (Standalone Unaudited)

Quarter Ended September 30, 2026 (₹ in Lakhs)

  • Revenue from Operations:
  • Equity, brokerage and related income: ₹11,039.70
  • Other operating income: ₹4,939.00
  • Other Income: ₹226.70
  • Total Income: ₹18,205.50
  • Expenses:
  • Brokerage: ₹7,773.80
  • Employee benefit expenses: ₹2,707.00
  • Finance costs: ₹254.40
  • Depreciation and amortization expense: ₹149.80
  • Other expenses: ₹23,530.00
  • Total Expenses: ₹34,090.00
  • Profit Before Tax: ₹5,303.90
  • Tax Expense:
  • Current tax: ₹1,306.40
  • Deferred tax: ₹249.00
  • Total Tax Expense: ₹1,555.40
  • Profit for the Period: ₹3,972.60
  • Other Comprehensive Income: ₹531.00
  • Total Comprehensive Income: ₹4,503.60
  • Paid-up Equity Share Capital: ₹2,087.50 lakhs
  • Earnings Per Share (EPS):
  • Basic EPS: ₹0.35
  • Diluted EPS: ₹0.34

Half Year Ended September 30, 2026 (₹ in Lakhs)

  • Revenue from Operations:
  • Equity, brokerage and related income: ₹22,947.60
  • Other operating income: ₹8,392.70
  • Other Income: ₹4,747.00
  • Total Income: ₹35,815.10
  • Expenses:
  • Brokerage: ₹16,470.60
  • Employee benefit expenses: ₹4,755.30
  • Finance costs: ₹545.80
  • Depreciation and amortization expense: ₹367.10
  • Other expenses: ₹50,663.00
  • Total Expenses: ₹72,802.80
  • Profit Before Tax: ₹8,610.10
  • Tax Expense:
  • Current tax: ₹2,210.90
  • Deferred tax: ₹178.80
  • Total Tax Expense: ₹2,389.70
  • Profit for the Period: ₹6,220.40
  • Other Comprehensive Income: ₹607.10
  • Total Comprehensive Income: ₹6,827.50
  • Earnings Per Share (EPS):
  • Basic EPS: ₹1.49
  • Diluted EPS: ₹1.48

Balance Sheet Position (Standalone)

As at September 30, 2026 (₹ in Lakhs)

  • Total Assets: ₹19,433.76
  • Non-current Assets: ₹15,472.74
  • Property, plant and equipment: ₹308.40
  • Right-of-use assets: ₹4.21
  • Other Intangible assets: ₹23.63
  • Financial assets:
  • Investments: ₹737.18
  • Other non-current financial assets: ₹14,342.48
  • Deferred tax assets (net): ₹41.84
  • Other non-current assets: ₹15.00
  • Current Assets: ₹3,961.02
  • Financial assets:
  • Investments: ₹269.22
  • Trade receivables: ₹2,770.82
  • Cash and cash equivalents: ₹49.22
  • Bank balances other than cash: ₹12.68
  • Other current financial assets: ₹593.92
  • Current tax assets (net): ₹182.18
  • Other current assets: ₹82.98
  • Equity and Liabilities: ₹19,433.76
  • Equity: ₹8,058.84
  • Equity share capital: ₹2,087.50
  • Other Equity: ₹5,971.34
  • Non-current liabilities: ₹56.08
  • Financial liabilities: ₹56.08 (Lease liabilities)
  • Current liabilities: ₹11,318.85
  • Financial liabilities:
  • Trade payables:
  • Micro enterprises and small enterprises: ₹5.96
  • Other creditors: ₹308.76
  • Lease liabilities: ₹4.77
  • Other current financial liabilities: ₹10,709.66
  • Provisions: ₹15.22
  • Other current liabilities: ₹53.44
  • Current Tax Liabilities (net): ₹221.03

Cash Flow Statement (Standalone)

For Half Year Ended September 30, 2026 (₹ in Lakhs)

  • Cash Flow from Operating Activities: ₹656.76
  • Profit before tax: ₹861.01
  • Adjustments: ₹(204.25)
  • Cash generated before working capital changes: ₹515.35
  • Movements in working capital: ₹273.25
  • Income taxes paid: ₹(131.84)
  • Cash Flow from Investing Activities: ₹(7,041.77)
  • Net Purchase of property, plant, intangible and right-of-use assets: Not quantified
  • Net Purchase of non-current investments: ₹(102.37)
  • Investment in bank deposits: ₹(7,031.91)
  • Net Purchase of current investments: ₹(268.41)
  • Dividend received: ₹(150.00)
  • Interest received: ₹430.84
  • Cash Flow from Financing Activities: ₹(268.38)
  • Dividend paid on equity shares: ₹(209.18)
  • Interest paid: ₹(54.34)
  • Interest expense on lease liabilities: ₹(0.23)
  • Principal payment of lease liabilities: ₹(4.63)
  • Net decrease in cash and cash equivalents: ₹(6,653.40)
  • Cash and cash equivalents at beginning: ₹6,702.63
  • Cash and cash equivalents at end: ₹49.23

Auditor Review

  • Independent auditor M. Anandam & Co. (Firm Regn.No.0001255) reviewed both standalone and consolidated financial results.
  • Partner M.R. Vikram (Membership Number: 021012) signed the review reports.
  • The auditor concluded that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.
  • The consolidated results include wholly-owned subsidiary B. N. Rathi Comtrade Private Limited and subsidiary B-Fly Asset Manager LLP.

Additional Information

  • Company CIN: L65993TG1985PLC005838
  • Services: Equity, Derivatives, Currency Futures, Internet Trading, Mobile Trading, Depository, Mutual Funds, IPOs, Loan Referral

#B.N.RathiSecurities #SEBIDisclosure #FinancialResults #RegulatoryCompliance #Neutral