Key Events and Approvals

The Board of Directors approved the unaudited financial results (both standalone and consolidated) at its meeting held on 10th November, 2026. The results were reviewed and recommended by the Audit Committee. The meeting commenced at 3:30 PM and concluded at 4:37 PM.

The financial results were subjected to Limited Review by the Statutory Auditors who issued unmodified conclusions. The results will be published in newspapers as per Regulation 47(1) and uploaded on the company website www.blinv.com as per Regulation 46(2).

Standalone Financial Results (All amounts in ₹ lakhs)

Quarter Ended 30/09/2026:

  • Revenue from Operations: ₹474.70
  • Interest Income: ₹25.57
  • Dividend Income: ₹449.14
  • Total Income: ₹474.70
  • Total Expenses: ₹3.57
  • Employee Benefits: ₹0.70
  • Other Expenses: ₹2.87
  • Profit Before Tax: ₹471.13
  • Tax Expense: ₹5.66
  • Profit After Tax: ₹465.48
  • EPS (Basic & Diluted): ₹2.10

Half Year Ended 30/09/2026:

  • Revenue from Operations: ₹500.15
  • Interest Income: ₹51.01
  • Dividend Income: ₹449.14
  • Total Income: ₹500.15
  • Total Expenses: ₹6.76
  • Profit Before Tax: ₹493.39
  • Tax Expense: ₹11.37
  • Profit After Tax: ₹482.01
  • EPS (Basic & Diluted): ₹2.17

Comparative Figures (Quarter Ended 30/09/2025):

  • Revenue from Operations: ₹929.19
  • Profit After Tax: ₹918.50
  • EPS: ₹4.14

Balance Sheet (Standalone as at 30/09/2026):

  • Total Assets: ₹1,955.25
  • Financial Assets: ₹1,905.59
  • Cash & Cash Equivalents: ₹24.06
  • Bank Balances: ₹1,114.60
  • Investments: ₹326.78
  • Other Financial Assets: ₹440.15
  • Non-Financial Assets: ₹49.66
  • Total Liabilities & Equity: ₹1,955.25
  • Equity: ₹1,913.86
  • Share Capital: ₹221.97
  • Other Equity: ₹1,691.88
  • Liabilities: ₹41.39

Standalone Cash Flow (H1 FY27):

  • Cash from Operating Activities: ₹40.49
  • Cash from Investing Activities: ₹458.40
  • Cash from Financing Activities: ₹(503.88)
  • Net Decrease in Cash: ₹(4.99)

Consolidated Financial Results (All amounts in ₹ lakhs)

Quarter Ended 30/09/2026:

  • Revenue from Operations: ₹8,031.45
  • Interest Income: ₹25.57
  • Sale of goods and services: ₹8,005.89
  • Other Income: ₹106.32
  • Total Income: ₹8,137.78
  • Total Expenses: ₹7,257.51
  • Finance costs: ₹113.46
  • Cost of material consumed and services rendered: ₹5,252.15
  • Employee benefits: ₹745.82
  • Depreciation & Amortization: ₹193.76
  • Other expenses: ₹865.65
  • Share of profit from Joint Venture: ₹191.31
  • Profit Before Tax: ₹1,071.57
  • Tax Expense: ₹253.94
  • Net Profit: ₹817.63
  • Attributable to owners: ₹521.94
  • Attributable to non-controlling interest: ₹295.69
  • EPS (Basic & Diluted): ₹2.35

Half Year Ended 30/09/2026:

  • Revenue from Operations: ₹15,542.87
  • Total Income: ₹15,755.45
  • Profit Before Tax: ₹2,017.79
  • Net Profit: ₹1,543.49
  • Attributable to owners: ₹976.84
  • Attributable to non-controlling interest: ₹566.66
  • EPS (Basic & Diluted): ₹4.40

Segment-wise Performance (Q2 FY27):

  • Industrial Packaging: Revenue ₹2,466.07, Profit ₹158.42
  • Logistics Services: Revenue ₹2,387.57, Profit ₹440.79
  • Logistics Infrastructure: Revenue ₹788.80, Profit ₹118.23
  • Travel & Vacations: Revenue ₹804.85, Profit ₹337.86
  • Greases & Lubricants: Revenue ₹1,623.84, Profit ₹205.43
  • Investment business: Revenue ₹25.57, Profit ₹22.00
  • Others: Revenue ₹315.90, Profit ₹(97.69)

Consolidated Balance Sheet (as at 30/09/2026):

  • Total Assets: ₹37,822.43
  • Non-Current Assets: ₹17,003.48
  • Current Assets: ₹20,818.96
  • Total Equity & Liabilities: ₹37,822.43
  • Equity: ₹23,065.34
  • Non-Current Liabilities: ₹4,856.60
  • Current Liabilities: ₹9,900.49

Consolidated Cash Flow (H1 FY27):

  • Cash from Operating Activities: ₹(1,345.02)
  • Cash from Investing Activities: ₹1,429.28
  • Cash from Financing Activities: ₹(159.13)
  • Net Decrease in Cash: ₹(74.88)

Auditor Review

The standalone results were reviewed by K.K. Jain & Co., Chartered Accountants, who issued an unmodified review report. The consolidated results were reviewed by Krishn Jain & Associates, Chartered Accountants, who also issued an unmodified review report, noting they relied on the review reports of other auditors for subsidiary companies.

Certifications

The Chief Executive Officer and Chief Financial Officer certified that the financial results do not contain any false or misleading statements and do not omit any material facts.