Board Meeting Details

The Board of Directors meeting was held on 05th November, 2026, commencing at 12:00 Noon and concluding at 01:35 PM. The board approved the Statement of Standalone Un-audited Financial Results along with Limited Review Report.

Financial Results Summary (₹ in Lakhs)

Quarter Ended 30th September 2026:

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Income: ₹0.00
  • Total Expenditure: ₹3.96
  • Employees benefits expenses: ₹1.80
  • Other Expenses: ₹2.16
  • Loss before tax: ₹(3.96)
  • Tax Expense: ₹0.00
  • Net Loss for the quarter: ₹(3.96)
  • Basic and Diluted EPS: ₹(0.14)

Half Year Ended 30th September 2026:

  • Total Expenditure: ₹7.68
  • Employees benefits expenses: ₹1.80
  • Other Expenses: ₹5.88
  • Loss before tax: ₹(7.68)
  • Net Loss for half year: ₹(7.68)
  • Basic and Diluted EPS: ₹(0.27)

Comparative Figures:

  • Quarter Ended 30th June 2026: Net Loss ₹(3.72), EPS ₹(0.13)
  • Quarter Ended 30th September 2025: Net Loss ₹(2.91), EPS ₹(0.10)
  • Half Year Ended 30th September 2025: Net Loss ₹(7.73), EPS ₹(0.27)
  • Year Ended 31st March 2026: Net Loss ₹(96.89), EPS ₹(3.42)

Balance Sheet Position (as of 30th September 2026)

  • Total Assets: ₹231.34 Lakhs
  • Non-Current Assets: ₹119.94 Lakhs
  • Loans & Advances: ₹106.06 Lakhs
  • Other Non-Current Assets: ₹13.88 Lakhs
  • Current Assets: ₹111.40 Lakhs
  • Trade receivables: ₹35.61 Lakhs
  • Cash and cash equivalents: ₹1.52 Lakhs
  • Other Current Assets: ₹74.27 Lakhs
  • Equity: ₹(2,806.40) Lakhs
  • Equity Share Capital: ₹283.50 Lakhs (face value ₹10 each, fully paid)
  • Other Equity: ₹(3,089.90) Lakhs
  • Liabilities: ₹3,037.74 Lakhs
  • Non-current Liabilities: ₹10.69 Lakhs (Provisions)
  • Current Liabilities: ₹3,027.05 Lakhs
  • Borrowings: ₹2,407.50 Lakhs
  • Trade Payable: ₹270.58 Lakhs
  • Other Current Liabilities: ₹348.98 Lakhs

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net Loss Before Taxation: ₹(7.68)
  • Net Cash From Operating Activities: ₹0.00
  • Net Cash From Investing Activities: ₹0.00
  • Net Cash From Financing Activities: ₹0.00
  • Cash & Cash Equivalent at beginning: ₹1.52
  • Cash & Cash Equivalent at end: ₹1.52
  • With Banks on current account: ₹1.52

Auditor's Review

C P C & Company, Chartered Accountants (Firm Registration No.: 137435W) conducted limited review under SRE 2410. The predecessor auditor had reviewed Q1 FY27 results (ended 30th June 2026) with unmodified conclusion dated 13th August 2026. Current auditor expressed unmodified conclusion that the financial results are free from material misstatement and comply with Ind AS 34 and SEBI LODR requirements.

Additional Notes

1. Financial results prepared in accordance with Indian Accounting Standards (Ind AS)

2. Results reviewed by Audit Committee and approved by Board of Directors

3. Company operates mainly in lending finance business with no separate reportable segments as per Ind AS-108

4. Previous period figures have been reclassified where necessary

5. Financial results available at company website www.btclybg.com and BSE website