The Board of Directors of Bengal Tea & Fabrics Limited approved the unaudited financial results for the quarter ended June 30, 2026 (Q1 FY2027) at their meeting held on August 12, 2026, from 11:00 a.m. to 12:45 p.m. at the registered office at Century Tower, 45, Shakespeare Sarani, 4th Floor, Kolkata.

The statutory auditors, Jain & Co. Chartered Accountants, issued a 'Limited Review Report' dated August 12, 2026, on these unaudited financial results. The results were prepared in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Indian Accounting Standard 34 (Ind AS 34), and SEBI Circular CIR/CFD/FAC 62/2016 dated July 5, 2016.

Financial Results (Standalone, Rs. in Lakhs)

Income:

  • Revenue from operations: ₹923
  • Other income: ₹1,073
  • Total Income: ₹1,996

Expenses:

  • Cost of materials consumed: ₹334
  • Purchase of stock-in-trade: (₹542) [negative indicating reduction]
  • Changes in inventories: ₹688
  • Employee benefits expense: ₹16
  • Finance cost: ₹70
  • Depreciation and amortization: ₹100
  • Power & fuel: ₹293
  • Other expenses: ₹959
  • Total Expenses: ₹959

Profitability:

  • Profit before exceptional items & tax: ₹1,037
  • Exceptional items: ₹0
  • Profit before tax: ₹1,037
  • Tax Expense: (₹110) [negative indicating benefit]
  • Current Tax: (₹105)
  • Deferred Tax: ₹0
  • Income Tax for earlier years: ₹0
  • Profit for the period from Continuing Operations: ₹822
  • Profit from Discontinued Operation: ₹0
  • Loss due to Impairment of assets: ₹0
  • Tax Expense of Discontinued Operation: ₹0
  • Profit from Discontinued Operations: ₹0
  • Profit for the Period: ₹822
  • Other Comprehensive Income: ₹0
  • Total Comprehensive Income for the Period: ₹822

Capital Structure & EPS:

  • Paid-up Equity Share Capital (Face value ₹10): ₹901 lakhs
  • Earning per Share (Basic & Diluted, Continuing Operations): ₹9.12
  • Earning per Share (Basic & Diluted, Discontinued Operation): ₹0
  • Earning per Share (Basic & Diluted, Continuing & Discontinued Operations): ₹9.12

Comparative Figures (Quarter ended June 30, 2025)

  • Revenue from operations: ₹365
  • Other income: (₹744)
  • Total Income: (₹379)
  • Profit/(Loss) before tax: (₹1,343)
  • Profit/(Loss) for the period: (₹1,140)
  • EPS: (₹12.65)

Notes to Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on August 12, 2026. The statutory auditors have reviewed the results as required under Regulation 33 of SEBI (LODR) Regulations, 2015.

2. The company previously engaged in multiple business segments but has now closed all segments except "Tea." The company is now engaged in only one reportable segment. In accordance with Ind AS 108 "Operating Segments," segment reporting is not applicable.

4. The company has already disposed of the "Leasehold rights" of the discontinued operations consequent to approval by the Board of Directors. There are no discontinued operations during the current financial year, and the remaining assets and liabilities have been subsumed into the operations segment.

5. Previous period figures have been re-grouped/re-classified wherever necessary to conform to the current period's classification in order to comply with the requirements of the amended Schedule III to the Companies Act, 2013.

The Limited Review Report by Jain & Co. Chartered Accountants states that based on their review, nothing has come to their attention that causes them to believe that the Statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.