Bella Casa FY26 Net Profit Rises 27% to ₹20.13 Crore

1. Approval of Audited Financial Results

Upon recommendation of the Audit Committee, the Board approved the Audited Financial Results for the quarter and year ended March 31, 2026.
The Board also approved the Statement of Assets and Liabilities and Cash Flow Statement.
The Board took note of the Statutory Auditor's Report on the Audited Financial Results for the year ended March 31, 2026.
A Declaration pursuant to Regulation 33(3)(d) of SEBI LODR, certified by Mr. Pawan Kumar Gupta (Managing Director) and Mr. Naresh Manwani (Chief Financial Officer), confirming the Auditor's report contains an unmodified opinion, was also approved.

2. Re-appointment of Internal Auditor

The Board approved the re-appointment of M/s. Ranjan Mehta & Associates, Chartered Accountants (FRN:022927C), as the Internal Auditor of the Company for the Financial Year 2026-27.
This appointment was based on the recommendation of the Audit Committee.
Brief details as required under SEBI Master Circular No. HO/49/14/14(7)2025-CFD POD2/I/3762/2026 dated January 30, 2026, were provided.

3. Constitution of Management Committee

The Board approved the constitution of a new Management Committee, effective from May 26, 2026.
Composition of the Management Committee:
Mr. Govind Saboo (Non-Executive Independent Director) - Chairperson
Mr. Saurav Gupta (Whole-Time Director) - Member
Mr. Gaurav Gupta (Whole-Time Director) - Member

Quarter Ended March 31, 2026 (Audited) vs. Previous Periods:

Revenue from Operations: ₹11,064.71 (Q4 FY26) vs. ₹8,981.08 (Q3 FY25) vs. ₹8,707.50 (Q4 FY25)
Total Income: ₹11,151.97 (Q4 FY26) vs. ₹9,074.91 (Q3 FY25) vs. ₹8,757.75 (Q4 FY25)
Profit Before Tax (PBT): ₹615.13 (Q4 FY26) vs. ₹599.76 (Q3 FY25) vs. ₹524.91 (Q4 FY25)
Net Profit After Tax (PAT): ₹456.51 (Q4 FY26) vs. ₹445.43 (Q3 FY25) vs. ₹433.89 (Q4 FY25)
Earnings Per Share (EPS) - Basic & Diluted: ₹3.50 (Q4 FY26) vs. ₹3.33 (Q3 FY25) vs. ₹3.28 (Q4 FY25)

Year Ended March 31, 2026 (Audited) vs. FY25:

Revenue from Operations: ₹41,639.67 (FY26) vs. ₹34,854.76 (FY25)
Total Income: ₹41,969.14 (FY26) vs. ₹34,945.31 (FY25)
Profit Before Tax (PBT): ₹2,713.57 (FY26) vs. ₹2,128.92 (FY25)
Net Profit After Tax (PAT): ₹2,012.72 (FY26) vs. ₹1,579.53 (FY25)
Earnings Per Share (EPS) - Basic & Diluted: ₹15.13 (FY26) vs. ₹12.43 (FY25)
Total Comprehensive Income: ₹2,025.26 (FY26) vs. ₹1,584.53 (FY25)

Balance Sheet Highlights as at March 31, 2026 (Audited) vs. March 31, 2025:

Total Assets: ₹30,150.15 (FY26) vs. ₹21,299.54 (FY25)
Property, Plant and Equipment: ₹6,639.94 (FY26) vs. ₹2,398.45 (FY25)
Right of use assets: ₹2,771.61 (FY26) vs. ₹1,237.17 (FY25)
Inventories: ₹10,128.26 (FY26) vs. ₹10,191.97 (FY25)
Trade Receivables: ₹6,769.88 (FY26) vs. ₹4,928.96 (FY25)
Equity Share Capital: ₹1,338.75 (unchanged)
Other Equity: ₹15,369.97 (FY26) vs. ₹13,613.23 (FY25)
Total Borrowings (Non-Current + Current): ₹7,716.44 (₹2,716.93 + ₹4,999.51) (FY26) vs. ₹3,037.17 (₹1,194.67 + ₹1,842.50) (FY25)

Cash Flow Statement for Year Ended March 31, 2026 (Audited) vs. FY25:

Net Cash from Operating Activities: ₹3,137.69 (FY26) vs. ₹1,184.34 (FY25)
Net Cash used in Investing Activities: (₹5,368.62) (FY26) vs. (₹3,110.12) (FY25)
Net Cash from Financing Activities: ₹2,230.04 (FY26) vs. ₹1,926.71 (FY25)
Net Change in Cash: (₹0.88) (FY26) vs. ₹0.94 (FY25)
Closing Cash & Cash Equivalents: ₹13.30 (FY26) vs. ₹14.19 (FY25)

The financial results are prepared in accordance with Indian Accounting Standards (Ind-AS).
Reviewed by the Audit Committee and approved by the Board on May 26, 2026.
The Statutory Auditor (M/s. Kalani & Co LLP) issued an unmodified opinion.
The CFO and MD certified the results per Regulation 33(2)(a) of SEBI LODR.
The impact of the New Wage Code is considered immaterial.
The company operates in a single segment: production and retailing of apparels and home furnishing.
Figures for previous periods have been regrouped wherever necessary.
The results are available on the company's website and stock exchange portals.

A declaration signed by MD (Pawan Kumar Gupta) and CFO (Naresh Manwani) confirms the auditor's unmodified opinion, as required by Regulation 33(3)(d).

Firm: M/s. Ranjan Mehta & Associates, Chartered Accountants (FRN:022927C)
Reason: Re-Appointment
Date of Re-appointment: May 26, 2026, for FY 2026-27.
Profile: A leading firm in Rajasthan specializing in Indirect Taxation, GST, assurance, audit, advisory, and litigation.
Relationships between directors: Not Applicable.