Key Business Transacted

The Board of Directors considered and approved the following business:

  • Un-audited Standalone and Consolidated Financial Results for the second quarter and half year ended September 30, 2026
  • The Limited Review Report with un-modified opinion on Un-audited Standalone and Consolidated Financial Results for the second quarter ended September 30, 2026

The meeting commenced at 01:28 PM (IST) and concluded at 02:30 PM (IST).

Financial Results Overview

Consolidated Financial Performance (₹ in Lacs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹75,005.37
  • Other Income: ₹0.26
  • Total Income: ₹75,005.63
  • Total Expenses: ₹73,977.62
  • Profit before tax: ₹1,028.01
  • Total Tax Expenses: ₹200.82
  • Net Profit after tax: ₹827.19
  • Other Comprehensive Income: ₹639.56
  • Total Comprehensive Income: ₹1,436.75
  • Basic EPS: ₹0.86
  • Diluted EPS: ₹0.85

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,00,759.84
  • Other Income: ₹3.72
  • Total Income: ₹1,00,759.84
  • Total Expenses: ₹99,220.14
  • Profit before tax: ₹1,549.70
  • Total Tax Expenses: ₹424.48
  • Net Profit after tax: ₹1,125.22
  • Other Comprehensive Income: ₹583.05
  • Total Comprehensive Income: ₹1,708.27
  • Basic EPS: ₹1.15
  • Diluted EPS: ₹1.15

Standalone Financial Performance (₹ in Lacs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹28,107.13
  • Other Income: ₹0.00
  • Total Income: ₹28,107.13
  • Total Expenses: ₹27,855.96
  • Profit before tax: ₹251.17
  • Total Tax Expenses: ₹63.21
  • Net Profit after tax: ₹187.96
  • Other Comprehensive Income: ₹3.20
  • Total Comprehensive Income: ₹191.15
  • Basic EPS: ₹0.19
  • Diluted EPS: ₹0.19

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹34,201.79
  • Other Income: ₹2.99
  • Total Income: ₹34,204.79
  • Total Expenses: ₹33,890.29
  • Profit before tax: ₹314.49
  • Total Tax Expenses: ₹79.15
  • Net Profit after tax: ₹235.34
  • Other Comprehensive Income: ₹2.83
  • Total Comprehensive Income: ₹238.17
  • Basic EPS: ₹0.24
  • Diluted EPS: ₹0.24

Financial Position

Consolidated Balance Sheet (₹ in Lacs)

As at September 30, 2026:

  • Total Assets: ₹66,857.77
  • Total Equity: ₹48,403.77
  • Equity Share Capital: ₹9,777.29
  • Other Equity: ₹38,626.48
  • Total Liabilities: ₹18,454.00
  • Non-Current Liabilities: ₹5,174.75
  • Current Liabilities: ₹13,279.25

Standalone Balance Sheet (₹ in Lacs)

As at September 30, 2026:

  • Total Assets: ₹39,028.68
  • Total Equity: ₹32,557.72
  • Equity Share Capital: ₹9,777.29
  • Other Equity: ₹22,780.42
  • Total Liabilities: ₹6,470.97
  • Non-Current Liabilities: ₹5,174.75
  • Current Liabilities: ₹1,296.22

Cash Flow Statement

Consolidated Cash Flows (₹ in Lacs)

Half Year Ended September 30, 2026:

  • Net Cash Generated from Operating Activities: ₹1,138.72
  • Net Cash Flow from Investing Activities: ₹-0.22
  • Net Cash Flow from Financing Activities: ₹-42.65
  • Net Increase in Cash & Cash Equivalents: ₹1,095.85
  • Cash and Cash Equivalents at end of period: ₹2,507.84

Standalone Cash Flows (₹ in Lacs)

Half Year Ended September 30, 2026:

  • Net Cash Generated from Operating Activities: ₹2.31
  • Net Cash Flow from Investing Activities: ₹-0.12
  • Net Cash Flow from Financing Activities: ₹0.00
  • Net Increase in Cash & Cash Equivalents: ₹2.19
  • Cash and Cash Equivalents at end of period: ₹4.39

Additional Information

  • The company received 2 investor complaints during the quarter ended September 30, 2026 and resolved them in the same period
  • As of September 30, 2026, the company has zero outstanding investor complaints
  • Diluted EPS has been calculated after considering the 60 convertible bonds issued on June 27, 2024
  • Segment Reporting as defined in Ind AS 108 is not applicable
  • The financial results are available on the company's website (www.bn-holdings.com) and BSE website (www.bseindia.com)