Pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors of BMB Music & Magnetics Limited, at their meeting held on November 3, 2026, approved the Unaudited Financial Results for the quarter and half-year ended September 30, 2026. The meeting commenced at 3:00 PM. The results were accompanied by a Limited Review Report from the auditors, Vinod Singhal & Co. LLP.

Financial Performance (Half-Year Ended September 30, 2026)

The company reported a net loss of ₹(156.41) lakh for the period, a significant decline from a profit of ₹15.50 lakh in the full year ended March 31, 2026.

  • Revenue from operations was ₹90.00 lakh for the half-year.
  • Total Income was ₹90.00 lakh.
  • Total Expenses were ₹246.41 lakh, primarily driven by:
  • Changes in inventories: ₹130.99 lakh
  • Cost of materials consumed: ₹97.30 lakh
  • Other expenses: ₹15.73 lakh
  • Loss before tax was ₹(156.41) lakh.
  • Earnings per share (EPS) was (₹2.58) basic and diluted.

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from operations: ₹90.00 lakh (Q2 FY27) vs ₹4.00 lakh (Q2 FY26)
  • Profit/(Loss) before tax: ₹(189.50) lakh (Q2 FY27) vs ₹1.51 lakh (Q2 FY26)
  • Net Profit/(Loss): ₹(181.17) lakh (Q2 FY27) vs ₹1.51 lakh (Q2 FY26)
  • EPS: (₹2.99) (Q2 FY27) vs ₹0.02 (Q2 FY26)

Balance Sheet Position (As of September 30, 2026)

Total assets stood at ₹537.84 lakh, a decrease from ₹1108.74 lakh as of March 31, 2026.

  • Non-current assets: ₹138.00 lakh (Property, Plant and Equipment)
  • Current assets: ₹399.84 lakh, comprising:
  • Inventories: ₹362.21 lakh
  • Trade receivables: ₹158.76 lakh
  • Cash and cash equivalents: ₹1.82 lakh
  • Other current assets: ₹30.80 lakh
  • Equity: ₹223.58 lakh
  • Equity Share Capital: ₹605.97 lakh
  • Other Equity: ₹(382.39) lakh (negative reserves)
  • Liabilities: ₹314.26 lakh
  • Non-current liabilities: ₹47.64 lakh (Trade payable: ₹6.93 lakh; Other non-current liabilities: ₹40.71 lakh)
  • Current liabilities: ₹266.62 lakh (Trade payable: ₹170.30 lakh; Other current liabilities: ₹64.43 lakh; Provisions: ₹1.87 lakh)

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net cash from operating activities: ₹69.40 lakh
  • Net cash used in investing activities: ₹(15.03) lakh
  • Net cash used in financing activities: ₹(53.99) lakh
  • Net increase in cash and cash equivalents: ₹0.37 lakh

Auditor's Review

Vinod Singhal & Co. LLP issued a limited review report stating that based on their review, nothing has come to their attention that causes them to believe the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.