Bervin Investment and Leasing Limited

Financial Results Overview

Quarter Ended September 30, 2026:

  • Net Loss: ₹12.19 lakh
  • Total Income: ₹4.52 lakh
  • Other Income: ₹4.52 lakh
  • Employee Benefits Expense: ₹0.47 lakh
  • Finance Costs: ₹7.12 lakh
  • Other Expenses: ₹3.51 lakh
  • Basic and Diluted EPS: (₹0.18) per share

Half-Year Ended September 30, 2026:

  • Net Loss: ₹23.06 lakh
  • Total Income: ₹9.07 lakh
  • Other Income: ₹9.07 lakh
  • Employee Benefits Expense: ₹0.95 lakh
  • Finance Costs: ₹14.33 lakh
  • Other Expenses: ₹8.26 lakh
  • Basic and Diluted EPS: (₹0.39) per share

Balance Sheet Position (as of September 30, 2026)

Assets:

  • Total Assets: ₹2,312.68 lakh
  • Financial Assets: ₹2,223.59 lakh
  • Cash and cash equivalents: ₹1.67 lakh
  • Bank balance other than cash: ₹220.69 lakh
  • Loans: ₹40.92 lakh
  • Investments: ₹1,953.97 lakh
  • Other financial assets: ₹6.34 lakh
  • Non-Financial Assets: ₹89.09 lakh
  • Current tax assets (Net): ₹0.69 lakh
  • Deferred Tax Assets (Net): ₹35.50 lakh
  • Property, Plant and Equipment: ₹0.02 lakh
  • Other non-financial assets: ₹52.88 lakh

Liabilities and Equity:

  • Total Liabilities: ₹426.81 lakh
  • Financial Liabilities: ₹412.46 lakh
  • Other Payables: ₹4.73 lakh
  • Borrowings: ₹407.73 lakh
  • Non-Financial Liabilities: ₹14.35 lakh
  • Total Equity: ₹1,885.87 lakh
  • Equity Share capital: ₹589.81 lakh
  • Other Equity: ₹1,296.06 lakh

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net Cash from Operating Activities: (₹17.53) lakh
  • Net Cash from Investing Activities: ₹5.92 lakh
  • Net Cash from Financing Activities: ₹0.00 lakh
  • Net Decrease in Cash: (₹11.61) lakh
  • Cash and Cash Equivalents at Beginning: ₹13.28 lakh
  • Cash and Cash Equivalents at End: ₹1.67 lakh

Auditor Review

M/s. Kumar Amboj & Associates, Chartered Accountants, issued an unmodified limited review report stating that nothing has come to their attention causing them to believe that the financial results contain any material misstatement.

Authorization

Mr. Satish Kumar Murgai (DIN: 00040348), Non-Executive Director, was authorized to sign the unaudited financial results.