Summary of Key Information:
Reporting Period: Quarter and half year ended September 30, 2026
Nature of Filing / Announcement: Submission of Consolidated Unaudited Financial Results under SEBI Listing Regulations
Audit Opinion:
Unmodified limited review report issued by statutory auditors Prabhat & Co. Chartered Accountants
Key Financial Highlights [in Lakhs]:
Consolidated Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹283.60 lakh
- Other Income: ₹0.32 lakh
- Total Income: ₹283.92 lakh
- Total Expenses: ₹498.63 lakh
- Profit Before Tax: (₹214.71) lakh
- Tax Expense: (₹35.70) lakh (Deferred Tax)
- Net Profit: (₹179.01) lakh
- EPS: (₹0.84)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹352.51 lakh
- Other Income: ₹0.63 lakh
- Total Income: ₹353.14 lakh
- Total Expenses: ₹970.57 lakh
- Profit Before Tax: (₹617.44) lakh
- Tax Expense: (₹72.50) lakh (Deferred Tax)
- Net Profit: (₹544.93) lakh
- EPS: (₹2.57)
Comparative Performance:
- Q2 FY26 Revenue: ₹0.30 lakh (compared to ₹283.60 lakh in Q2 FY27)
- Q2 FY26 Net Loss: (₹77.53) lakh (compared to (₹179.01) lakh in Q2 FY27)
- H1 FY26 Revenue: ₹0.49 lakh (compared to ₹352.51 lakh in H1 FY27)
- H1 FY26 Net Loss: (₹157.87) lakh (compared to (₹544.93) lakh in H1 FY27)
Consolidated Assets and Liabilities as at September 30, 2026 [in Lakhs]:
- Total Assets: ₹5,681.51 lakh
- Non-current Assets: ₹4,960.10 lakh (primarily Property, Plant and Equipment: ₹4,946.19 lakh)
- Current Assets: ₹721.41 lakh (including Inventories: ₹172.30 lakh, Trade Receivables: ₹135.71 lakh, Cash and Cash Equivalents: ₹154.14 lakh)
- Equity: ₹2,172.71 lakh (Equity Share Capital: ₹212.35 lakh, Other Equity: ₹1,960.36 lakh)
- Non-current Liabilities: ₹817.47 lakh (Deferred tax liabilities)
- Current Liabilities: ₹2,691.32 lakh (including Borrowings: ₹2,562.94 lakh, Trade Payables: ₹94.09 lakh)
Segment-wise Performance [in Lakhs]:
Quarter Ended September 30, 2026:
- Manufacturing Segment Revenue: ₹94.00 lakh, Segment Loss: (₹103.28) lakh
- Contract Segment Revenue: ₹189.60 lakh, Segment Profit: ₹37.62 lakh
- Unallocated: Revenue not specified, Segment Loss: (₹81.43) lakh
Half Year Ended September 30, 2026:
- Manufacturing Segment Revenue: ₹162.91 lakh, Segment Loss: (₹362.39) lakh
- Contract Segment Revenue: ₹189.60 lakh, Segment Profit: ₹37.62 lakh
- Unallocated: Segment Loss: (₹167.83) lakh
Corporate Actions:
Not Specified
Other Significant Information:
- Company dealing in manufacture of Packaging and Engineering Products
- Consolidated entities include BKM Industries Limited (Holding Company) and Euroasian Venture FZE (Subsidiary)
- Paid-up equity share capital: ₹212.35 lakh with face value of ₹1.00 per share
Financial Ratios (Additional Information):
- Debt Equity Ratio: 0.99
- Debt Service Coverage Ratio: (3.95)
- Interest Service Coverage Ratio: (3.95)
- Current Ratio: 0.27
- Total Debts to Total Assets Ratio: 0.45
- Operating EBITDA Margin: (51.69)%
- Net Profit Margin: (154.59)%
- Net Worth: ₹2,172.71 lakh
Cash Flow Information [in Lakhs for H1 FY27]:
- Net Cash Used in Operating Activities: (₹428.40)
- Net Cash Used in Investing Activities: (₹11.47)
- Net Cash From Financing Activities: ₹592.28
- Net Change in Cash: ₹152.41
- Closing Cash and Cash Equivalents: ₹154.14