A meeting of the Board of Directors of Bizotic Commercial Limited was held on 26th October, 2026, commencing at 4:00 PM and concluding at 4:50 PM. The board considered and approved the Standalone Unaudited Financial Results of the company for the half year ended 30th September, 2026.

Financial Results Highlights (Half Year Ended 30th September 2026)

The company reported the following financial performance (all figures in ₹ lacs):

Income Statement:

  • Revenue from Operations: ₹20,083.33 (Unaudited) vs. ₹7,378.46 for H1 FY26 (Unaudited) and ₹25,078.65 for FY26 (Audited)
  • Other Income: ₹0.00 vs. ₹3.98 for H1 FY26 and ₹12.19 for FY26
  • Total Income: ₹20,083.33 vs. ₹7,382.44 for H1 FY26 and ₹25,090.84 for FY26
  • Total Expenses: ₹17,961.90 vs. ₹6,261.76 for H1 FY26 and ₹22,598.25 for FY26
  • Purchase of stock in trade/Cost of Service availed: ₹17,424.60
  • Changes in Inventories: -₹51.75
  • Employee Benefits Expense: ₹144.33
  • Finance costs: ₹10.53
  • Depreciation, Amortisation and Depletion Expenses: ₹89.30
  • Other Expenses: ₹344.89
  • Profit before Tax: ₹2,121.43 vs. ₹1,120.68 for H1 FY26 and ₹2,492.60 for FY26
  • Tax Expense: ₹543.61 (all Current Tax)
  • Profit for the Period: ₹1,577.82 vs. ₹837.90 for H1 FY26 and ₹1,808.87 for FY26
  • Total Comprehensive Income for the Period: ₹1,577.82

Earnings per Share (Face Value ₹10, not annualized):

  • Basic EPS: ₹2.73 vs. ₹10.42 for H1 FY26 and ₹19.29 for FY26
  • Diluted EPS: ₹2.73 vs. ₹10.42 for H1 FY26 and ₹19.15 for FY26

Balance Sheet Position (as at 30th September 2026):

  • Paid-up Equity Share Capital: ₹5,785.20 vs. ₹937.80 as at 31st March 2026
  • Reserve and Surplus: ₹8,052.53 vs. ₹10,556.52 as at 31st March 2026
  • Total Equity: ₹13,837.73 vs. ₹11,685.72 as at 31st March 2026
  • Total Liabilities: ₹12,258.00 vs. ₹9,741.19 as at 31st March 2026
  • Total Assets: ₹26,095.73 vs. ₹21,426.91 as at 31st March 2026

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

  • Net Cash Used in Operating Activities: -₹963.32
  • Net Cash Used in Investing Activities: -₹35.23
  • Net Cash from Financing Activities: ₹843.81
  • Net Decrease in Cash and Cash Equivalents: -₹154.74
  • Cash and Cash Equivalents at end of period: ₹231.56

Regulatory Compliance and Review

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The Statutory Auditors, Shweta Jain & Co LLP (FRN: 127673W/W101149), conducted a limited review and issued an unmodified report stating that nothing came to their attention causing them to believe the accompanying statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

The financial results are prepared in accordance with Companies (Indian Accounting Standard) Rules, 2015 as prescribed under Section 133 of the Companies Act, 2013, and Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting."

Funds Utilization Statement

A separate statement confirms the company raised ₹5,74,20,000 through a preferential issue on 2nd April 2026. The funds were raised for working capital requirements, store set and furniture cost, and general corporate purposes. The company reported no deviation/variation in the use of raised funds, with the entire amount utilized as per the original objects. The funds were received in multiple tranches as share warrants, with this being the final tranche.