Key Decisions and Approvals

The Board of Directors meeting commenced at 11:00 a.m. and concluded at 12:30 p.m. on 05th November, 2026. The Board considered and approved the Statement of Standalone Un-audited Financial Results along with Limited Review Report of the Company for the quarter ended 30th September, 2026, as required under Regulation 33 of SEBI (LODR) Regulations, 2015.

Additionally, the Board passed a resolution authorizing Ms. Minal Umesh Pote, Director of the Company, to sign the quarterly financial results for the quarter ended 30.09.2026 and every quarter for the financial year 2026-27, pursuant to Regulation 33(2)(b) of SEBI (LODR) Regulations, 2015.

Financial Results Summary (Standalone)

(All figures in ₹ Lakhs)

Quarter Ended 30.09.2026 (Unaudited):

  • Total Income: ₹10.48
  • Total Expenditure: ₹5.68
  • Employee benefits expenses: ₹0.86
  • Other Expenses: ₹4.82
  • Profit before tax: ₹4.80
  • Tax Expense: ₹0.04 (Deferred Tax)
  • Profit for the period: ₹4.75
  • Basic and Diluted EPS: ₹0.01 per equity share (face value ₹2 each)

Quarter Ended 30.06.2026 (Unaudited):

  • Total Income: ₹2.20
  • Total Expenditure: ₹3.02
  • Loss before tax: ₹(0.82)
  • Tax Expense: ₹0.00
  • Loss for the period: ₹(0.82)
  • Basic and Diluted EPS: ₹(0.00) per equity share

Half Year Ended 30.09.2026 (Unaudited):

  • Total Income: ₹12.68
  • Total Expenditure: ₹8.70
  • Profit before tax: ₹3.98
  • Tax Expense: ₹0.04 (Deferred Tax)
  • Profit for the period: ₹3.93
  • Basic and Diluted EPS: ₹0.01 per equity share

Comparative Figures:

  • Quarter Ended 30.09.2025: Profit of ₹0.58 lakhs
  • Half Year Ended 30.09.2025: Profit of ₹0.36 lakhs
  • Year Ended 31.03.2026 (Audited): Profit of ₹0.80 lakhs

Assets and Liabilities Position (Standalone)

As of September 30, 2026:

  • Total Assets: ₹24.14 lakhs
  • Non-Current Assets: ₹1.47 lakhs (Property, Plant and Equipment)
  • Deferred Tax Assets: ₹5.53 lakhs
  • Current Assets: ₹17.15 lakhs (Cash and cash equivalents)
  • Total Equity: ₹19.61 lakhs
  • Equity Share Capital: ₹938.31 lakhs (face value ₹2 each, fully paid)
  • Other Equity: ₹(918.70) lakhs
  • Liabilities: ₹4.53 lakhs
  • Other Financial Liabilities: ₹2.25 lakhs
  • Other Current Liabilities: ₹2.28 lakhs

Comparative position as of March 31, 2026 (Audited):

  • Total Assets: ₹18.42 lakhs
  • Total Equity: ₹15.68 lakhs
  • Liabilities: ₹2.74 lakhs

Cash Flow Statement (Half Year Ended 30.09.2026)

  • Net Cash From Operating Activities: ₹16.20 lakhs
  • Net Cash From Investing Activities: ₹0.00
  • Net Cash From Financing Activities: ₹0.00
  • Net Increase in Cash: ₹16.20 lakhs
  • Cash & Cash Equivalents at beginning: ₹0.95 lakhs
  • Cash & Cash Equivalents at end: ₹17.15 lakhs
  • Cash on Hand: ₹0.08 lakhs
  • Bank Current Account: ₹17.06 lakhs

Auditor Review

Agrawal Jain & Gupta, Chartered Accountants (ICAI Registration No.: 013538C), issued an independent auditor review report on the unaudited quarterly standalone financial results. Partner Rohit Swami (Membership No.: 450835) signed the report dated 05th November, 2026.

The review was conducted in accordance with SRE 2410 and provided moderate assurance. The auditors stated that nothing came to their attention that causes them to believe that the financial results were not prepared in accordance with Ind AS 34 and SEBI LODR Regulation 33 requirements, or that they contain any material misstatement.

Additional Notes

1. The company operates mainly in one segment, with no separate reportable segments as per Ind AS-108.

2. Previous period figures have been reclassified where necessary.

3. Financial results are available on the company's website (www.birlacaps.in) and BSE website (www.bseindia.com).

4. The figures for the second quarter are balancing figures for the half-year and year-to-date periods.