Bhatia Communications Q4 FY26 Net Profit ₹4.55 Crore

RPR & Co, Chartered Accountants, issued an unmodified opinion stating that the standalone financial results:

Are presented in accordance with Regulation 33 of SEBI Listing Regulations
Give a true and fair view in conformity with applicable accounting standards
Cover the quarter ended March 31, 2026 and year-to-date results from April 1, 2025 to March 31, 2026

The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Revenue from Operations: ₹17,009.15 lakh
Other Income: ₹184.64 lakh
Total Income: ₹17,193.79 lakh
Total Expenses: ₹16,533.03 lakh
Profit before Tax: ₹660.76 lakh
Tax Expense: ₹205.90 lakh (Current tax: ₹193.65 lakh, Deferred Tax: ₹11.19 lakh, Earlier Year Tax: ₹1.06 lakh)
Profit for the period: ₹454.86 lakh
Other Comprehensive Income: ₹5.16 lakh
Total Comprehensive Income: ₹458.73 lakh
Basic EPS: ₹0.35
Diluted EPS: ₹0.35

Revenue from Operations: ₹59,142.50 lakh
Other Income: ₹382.03 lakh
Total Income: ₹59,524.52 lakh
Total Expenses: ₹57,257.21 lakh
Profit before Tax: ₹2,267.31 lakh
Tax Expense: ₹590.90 lakh (Current tax: ₹580.44 lakh, Deferred Tax: ₹7.94 lakh, Earlier Year Tax: ₹2.52 lakh)
Profit for the period: ₹1,676.41 lakh
Other Comprehensive Income: ₹21.17 lakh
Total Comprehensive Income: ₹1,692.25 lakh
Basic EPS: ₹1.31
Diluted EPS: ₹1.31

Total Assets: ₹19,853.38 lakh
Non-Current Assets: ₹6,186.39 lakh (Property, plant and equipment: ₹2,252.59 lakh, Right of Use Assets: ₹649.83 lakh, Loans: ₹1,248.82 lakh, Other Financial Assets: ₹1,968.48 lakh)
Current Assets: ₹13,666.99 lakh (Inventories: ₹9,628.00 lakh, Trade Receivables: ₹830.82 lakh, Cash and Cash Equivalents: ₹862.75 lakh, Other Current Assets: ₹2,345.42 lakh)

Total Equity: ₹13,258.93 lakh (Equity Share capital: ₹1,406.52 lakh, Other Equity: ₹11,852.41 lakh)
Total Liabilities: ₹6,594.45 lakh
Non-Current Liabilities: ₹4,546.61 lakh (Borrowings: ₹150.21 lakh, Lease Liabilities: ₹552.64 lakh, Other non-current liabilities: ₹3,787.72 lakh)
Current Liabilities: ₹2,047.84 lakh (Borrowings: ₹191.61 lakh, Lease Liabilities: ₹117.00 lakh, Trade payables: ₹1,642.15 lakh)

Paid-up Equity Share Capital increased from ₹1,251.52 lakh (March 31, 2025) to ₹1,406.52 lakh (March 31, 2026)
During FY 2024-25, the Company issued 1,55,00,000 share warrants at ₹23.75 per warrant, receiving 25% of issue price (₹9,20,31,250)
During FY 2025-26, the balance 75% was received and all 1,55,00,000 share warrants were converted into equity shares
50,00,000 equity shares allotted on September 30, 2025 at premium of ₹22.75 per share
1,05,00,000 equity shares allotted on March 9, 2026 at premium of ₹22.75 per share

Board recommended a final dividend of Re. 0.01 per equity share (1%) for financial year 2025-26
Dividend subject to approval of shareholders at ensuing Annual General Meeting
If approved, dividend will be paid within prescribed timeline under Companies Act, 2013

No investor complaints pending, received, or unresolved during the quarter
Company operates in a single segment (retail)
Implementation of New Labour Codes effective November 21, 2025 had no material incremental impact on gratuity liability
Figures for previous periods have been regrouped/rearranged for comparability
No holding/subsidiary/joint venture/associate concerns

Debt Equity ratio: 0.03 (March 31, 2026) vs 0.24 (March 31, 2025)
Debt Service Coverage Ratio: 15.43 (March 31, 2026) vs 14.65 (March 31, 2025)
Interest Service Coverage Ratio: 21.83 (March 31, 2026) vs 20.79 (March 31, 2025)