Standalone Financial Results (₹ in Lakhs)
Income:
- Revenue from Operations: ₹2,156.66 (Q1 FY2027) vs. ₹1,877.19 (Q1 FY2026)
- Other Income: ₹107.93 (Q1 FY2027) vs. ₹161.52 (Q1 FY2026)
- Total Income: ₹2,264.58 (Q1 FY2027) vs. ₹2,038.71 (Q1 FY2026)
Expenses:
- Cost of materials consumed: ₹610.56
- Purchases of Stock-in-Trade: ₹601.40
- Changes in inventories: (₹47.54)
- Employee benefits expense: ₹239.15
- Finance costs: ₹166.11
- Depreciation and amortization: ₹126.45
- Other expenses: ₹787.92
- Total Expenses: ₹2,484.05
Profit/(Loss):
- Loss before tax: (₹219.46)
- Tax expense: (₹55.15) [Deferred tax]
- Net Loss for the period: (₹164.31)
- Total Comprehensive Income for the period: (₹164.31)
Earnings Per Share (EPS):
- Basic EPS: (₹0.12)
- Diluted EPS: (₹0.12)
Capital Structure:
- Paid-up Equity Share Capital: ₹2,831.52 lakhs (Face value ₹2 per share)
- Other Equity: ₹1,969.64 lakhs (as of March 31, 2026)
Consolidated Financial Results (₹ in Lakhs)
Income:
- Revenue from Operations: ₹7,914.93 (Q1 FY2027) vs. ₹5,635.54 (Q1 FY2026)
- Other Income: ₹131.42 (Q1 FY2027) vs. ₹115.34 (Q1 FY2026)
- Total Income: ₹8,046.35 (Q1 FY2027) vs. ₹5,750.88 (Q1 FY2026)
Expenses:
- Cost of materials consumed: ₹3,511.30
- Purchases of Stock-in-Trade: ₹178.16
- Changes in inventories: (₹97.88)
- Employee benefits expense: ₹719.84
- Finance costs: ₹389.28
- Depreciation and amortization: ₹441.71
- Other expenses: ₹2,975.78
- Total Expenses: ₹8,118.19
Profit/(Loss):
- Loss before tax: (₹71.84)
- Tax expense: ₹55.95 [Current tax] and (₹55.84) [Deferred tax]
- Net Loss for the period: (₹71.95)
- Total Comprehensive Income for the period: (₹72.07)
Attribution of Results:
- Net Profit attributable to Owners of the Company: ₹15.75
- Net Loss attributable to Non-Controlling Interest: (₹87.70)
- Total Comprehensive Income attributable to Owners: ₹15.64
- Total Comprehensive Income attributable to Non-Controlling Interest: (₹87.71)
Earnings Per Share (EPS):
- Basic EPS: ₹0.01
- Diluted EPS: ₹0.01
Capital Structure:
- Paid-up Equity Share Capital: ₹2,831.52 lakhs
- Other Equity: ₹10,922.05 lakhs (as of March 31, 2026)
Auditor's Review and Qualifications
The limited review was conducted by Rajendra Sharma & Associates, Chartered Accountants.
Key Qualification: The company has not provided for Post-Employment Benefits and other long-term employee benefits under Defined Benefit Plans on an accrual basis for the quarter, which is a deviation from Ind AS 19. The quantum of deviation cannot be ascertained due to the unavailability of an actuarial report or calculation basis. If Ind AS 19 had been followed, employee benefit expense would have increased, and profit for the period would have been reduced.
Despite this qualification, the auditors concluded that the financial results are prepared in accordance with the applicable accounting standards and regulatory requirements.
Subsidiary Information
The consolidated results include:
1. Bigbloc Building Elements Private Limited (92.63% subsidiary) - Starbigbloc Building Material Ltd. was merged with BBEPL effective April 1, 2025, as per the Regional Director, Ahmedabad order dated April 28, 2026.
2. Siam Cement Bigbloc Construction Technologies Private Limited (52% subsidiary)
The interim financial information of these subsidiaries was reviewed by their respective auditors and furnished to the holding company's management. The subsidiaries contributed total revenue of ₹6,668.69 lakhs and net profit after tax of ₹92.24 lakhs for the quarter.
Operational Highlights
- Standalone Capacity Utilization: Approximately 59% for Q1 FY2027.
- Consolidated Capacity Utilization: Approximately 69% for Q1 FY2027.
- Bigbloc Building Elements Private Limited: 84%
- Siam Cement Bigbloc Construction Technologies Private Limited: 38%
Segment Information
The company operates only in one segment: Building Materials. Therefore, segment reporting is not applicable.
Notes
- Figures for previous periods have been regrouped/reclassified wherever necessary for comparison.
- The financial results are unaudited but reviewed.