Key Event

The Board of Directors of Bazel International Limited held a meeting on Thursday, 12th November, 2026, which commenced at 3:45 PM and concluded at 4:20 PM.

Board Approvals

The Board considered and approved the following:

1. The Un-Audited Standalone Financial Results for the quarter and half year ended 30th September, 2026.

2. The Un-Audited Consolidated Financial Results for the quarter and half year ended 30th September, 2026.

The Board also took on record the Standalone and Consolidated Limited Review Reports issued by the company's Statutory Auditors, M/s. Krishan Rakesh & Co., Chartered Accountants (Firm Regn. No. 009088N), for the quarter and half year ended 30th September, 2026.

Standalone Financial Performance (Q2 FY27)

  • Revenue from Operations: ₹119.94 Lakh (comprising solely of Interest Income of ₹119.94 Lakh)
  • Total Income: ₹119.94 Lakh
  • Total Expenses: ₹38.13 Lakh
  • Employee Benefits Expense: ₹11.73 Lakh
  • Depreciation & Amortisation Expense: ₹3.51 Lakh
  • Finance Cost: ₹10.03 Lakh
  • Other Expenses: ₹12.86 Lakh
  • Bad Debts Provision Write Back: -₹30.47 Lakh
  • Profit Before Tax: ₹81.81 Lakh
  • Tax Expense: ₹21.27 Lakh (Current Tax)
  • Net Profit for the period: ₹60.54 Lakh
  • Paid-up Equity Share Capital: ₹981.52 Lakh (Face Value ₹10/-)
  • Earnings Per Share (EPS): Basic and Diluted EPS of ₹0.06

Standalone Financial Performance (H1 FY27)

  • Revenue from Operations: ₹245.09 Lakh (comprising solely of Interest Income of ₹245.09 Lakh)
  • Total Income: ₹245.09 Lakh
  • Total Expenses: ₹76.74 Lakh
  • Profit Before Tax: ₹168.35 Lakh
  • Tax Expense: ₹35.94 Lakh (Current Tax)
  • Net Profit for the period: ₹132.41 Lakh
  • Earnings Per Share (EPS): Basic and Diluted EPS of ₹0.13

Standalone Financial Position (as of 30-Sep-2026)

  • Total Assets: ₹8,786.20 Lakh
  • Financial Assets: ₹8,639.89 Lakh (incl. Loans: ₹5,625.12 Lakh, Investments: ₹2,395.54 Lakh, Cash: ₹44.23 Lakh)
  • Non-Financial Assets: ₹146.31 Lakh
  • Total Liabilities: ₹1,627.21 Lakh
  • Financial Liabilities: ₹1,358.84 Lakh (incl. Borrowings: ₹1,338.39 Lakh)
  • Non-Financial Liabilities: ₹268.37 Lakh (incl. Current Tax Liabilities: ₹146.68 Lakh)
  • Total Equity: ₹7,158.99 Lakh

Standalone Cash Flow (H1 FY27)

  • Net Cash from Operating Activities: ₹267.43 Lakh
  • Net Cash used in Investing Activities: (₹572.72) Lakh (primarily Purchase of Investments: ₹572.08 Lakh)
  • Net Cash from Financing Activities: ₹241.61 Lakh (primarily Proceeds from Borrowings: ₹247.43 Lakh)
  • Net Decrease in Cash: (₹63.68) Lakh
  • Cash at End of Period: ₹44.23 Lakh

Consolidated Financial Performance (Q2 FY27)

  • Revenue from Operations: ₹116.70 Lakh (Interest Income: ₹116.70 Lakh)
  • Total Income: ₹116.81 Lakh
  • Total Expenses: ₹42.18 Lakh
  • Profit Before Tax: ₹74.64 Lakh
  • Tax Expense: ₹21.36 Lakh (Current Tax)
  • Net Profit for the period: ₹53.28 Lakh
  • Attributable to Owners: ₹56.86 Lakh
  • Attributable to Non-Controlling Interest: (₹3.58) Lakh
  • Earnings Per Share (EPS): Basic and Diluted EPS of ₹0.05

Consolidated Financial Performance (H1 FY27)

  • Revenue from Operations: ₹237.49 Lakh (Interest Income: ₹237.49 Lakh)
  • Total Income: ₹237.78 Lakh
  • Total Expenses: ₹91.24 Lakh
  • Profit Before Tax: ₹146.54 Lakh
  • Tax Expense: ₹35.94 Lakh (Current Tax)
  • Net Profit for the period: ₹110.60 Lakh
  • Attributable to Owners: ₹121.48 Lakh
  • Attributable to Non-Controlling Interest: (₹10.88) Lakh
  • Earnings Per Share (EPS): Basic and Diluted EPS of ₹0.11

Subsidiary Information

The consolidated results include the subsidiary Arur Footwear Limited, in which Bazel International holds a 50.10% ownership interest. The subsidiary contributed a net loss of ₹21.81 Lakh for the half year ended 30th September, 2026.