Financial Performance (Consolidated, Unaudited)

For the quarter ended June 30, 2026:

  • Income from Operations: Revenue from operations was ₹68.91 lakh, and other income was ₹0.31 lakh, resulting in total income of ₹69.22 lakh.
  • Expenses: Total expenses were ₹471.95 crore, comprising:
  • Cost of materials consumed: ₹77.82 lakh
  • Purchases of stock-in-trade: ₹13.94 lakh
  • Changes in inventories: ₹60.92 lakh
  • Employee benefits expense: ₹35.25 lakh
  • Finance costs: ₹57.22 lakh
  • Depreciation and amortization: ₹157.42 lakh
  • Other expenses: ₹69.38 lakh
  • Profit/(Loss) before tax: Loss of ₹402.74 crore.
  • Tax expense: Deferred tax credit of ₹36.81 lakh; total tax expense is a credit of ₹36.81 lakh. There was no current tax expense.
  • Net Loss for the period: ₹365.93 crore.
  • Other Comprehensive Income: Nil.
  • Total Comprehensive Income for the period: Loss of ₹365.93 crore.
  • Attribution: The entire loss of ₹365.93 crore is attributable to the owners of the parent. There was no profit or loss attributable to non-controlling interests.
  • Share Capital: Paid-up equity share capital is ₹212.35 crore, with a face value of ₹1.00 per share.
  • Earnings Per Share (EPS): Basic and diluted loss per share from continuing operations was ₹(1.72).

Comparative Figures (Audited for the quarter ended June 30, 2025):

  • Total income: ₹67.49 lakh
  • Total expenses: ₹239.61 lakh
  • Loss before tax: ₹172.12 lakh
  • Tax expense: ₹891.79 lakh (all deferred tax)
  • Net Loss: ₹1,063.91 lakh
  • Other Comprehensive Income: ₹4,498.75 lakh
  • Total Comprehensive Income: ₹3,434.84 lakh
  • EPS: ₹(10.19)

Comparative Figures (Unaudited for the period from April 1, 2026, to June 30, 2026):

  • Total income: ₹0.19 lakh
  • Total expenses: ₹80.54 lakh
  • Loss before tax: ₹80.34 lakh
  • Tax expense: Nil
  • Net Loss: ₹80.34 lakh
  • EPS: ₹(6.50)

Notes to the Financial Results

1. The financial results have been prepared in accordance with Indian Accounting Standard (Ind AS) 34, prescribed under the Companies Act, 2013, and modified to comply with SEBI circulars and Schedule III (Division II).

2. The Audit Committee reviewed the results, and the Board of Directors approved them on July 27, 2026.

3. The statutory auditors, Prabhat & Co., issued an unmodified limited review report on the results.

4. The results include the figures of the subsidiary, Euroasian Ventures FZE (UAE). The management informed that this subsidiary has had no activities for the last five years, and therefore, the figures from previous periods have been carried forward. The auditors noted they did not receive any figures from the management for this entity.

5. Previous period figures have been regrouped/rearranged for comparability.

6. The results are available on the websites of BSE Limited, National Stock Exchange of India Limited, Calcutta Stock Exchange Limited, and the company's website (www.bkmindustries.in).