Blue Pearl Agriventures Limited held a Board of Directors meeting on October 13, 2026, which commenced at 03:15 PM and concluded at 3:45 PM. The Board considered and adopted the Unaudited Financial Statements for the quarter and half year ended September 30, 2026, along with the Limited Review Report thereon.
These results were reviewed by the Audit Committee and audited by M/s. Shweta Jain & Co LLP, Chartered Accountants (Firm's Registration No. 127673W), the Statutory Auditors of the Company.
Financial Performance (Quarter Ended September 30, 2026)
- Revenue from Operations: ₹10.81 crore
- Other Income: ₹0.72 crore
- Total Income: ₹10.89 crore
- Total Expenses: ₹10.53 crore
- Profit Before Tax: ₹0.36 crore
- Tax Expense: ₹0.07 crore (Current Tax)
- Profit for the Period: ₹0.29 crore
- Earnings Per Share (Basic and Diluted): ₹0.00
Financial Performance (Half Year Ended September 30, 2026)
- Revenue from Operations: ₹21.48 crore
- Other Income: ₹0.72 crore
- Total Income: ₹21.55 crore
- Total Expenses: ₹20.84 crore
- Profit Before Tax: ₹0.71 crore
- Tax Expense: ₹0.14 crore (Current Tax)
- Profit for the Period: ₹0.57 crore
- Earnings Per Share (Basic and Diluted): ₹0.01
Comparative Figures
- Quarter Ended June 30, 2026: Revenue from Operations was ₹10.66 crore, Profit Before Tax was ₹0.35 crore, Profit for the Period was ₹0.28 crore
- Quarter Ended September 30, 2025: Revenue from Operations was ₹12.44 crore, Profit Before Tax was ₹0.37 crore, Profit for the Period was ₹0.28 crore
- Half Year Ended September 30, 2025: Revenue from Operations was ₹24.23 crore, Profit Before Tax was ₹0.72 crore, Profit for the Period was ₹0.54 crore
- Full Year Ended March 31, 2026 (Audited): Revenue from Operations was ₹50.00 crore
Balance Sheet Highlights (as of September 30, 2026)
- Paid-up Equity Share Capital: ₹602.56 lakh (Face Value: ₹1.00)
- Other Equity: ₹180.50 lakh
- Total Equity: ₹620.61 lakh
- Total Assets: ₹670.87 lakh
- Non-current Assets: ₹109.23 lakh
- Current Assets: ₹659.95 lakh (including Inventories: ₹102.45 lakh, Trade Receivables: ₹540.04 lakh, Cash and Cash Equivalents: ₹17.38 lakh)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Profit Before Tax: ₹71.00 lakh
- Net Cash Generated From Operations: ₹254.67 lakh
- Tax Paid: ₹14.20 lakh
- Net Cash From Operating Activities: ₹240.47 lakh
- Net Cash Used in Investing Activities: ₹100.00 lakh (Purchase of PPE)
- Net Cash From Financing Activities: ₹0.01 lakh
- Increase in Cash and Cash Equivalents: ₹140.48 lakh
- Cash and Cash Equivalents at Beginning: ₹33.32 lakh
- Cash and Cash Equivalents at End: ₹173.80 lakh
Additional Information
- The company has only one reportable segment: Trading, in accordance with Indian Accounting Standards (Ind-AS 108).
- The Board of Directors did not recommend any dividend for the financial year 2025-26.
- The figures for the last quarter are balancing figures between audited full-year figures and unaudited published year-to-date figures up to the third quarter.
- The financial results were prepared in accordance with Companies (Indian Accounting Standard) Rules, 2015.