Board Meeting Details

The Board of Directors meeting was held on Wednesday, 11th November 2026 at 3:30 PM at the registered office of the Company. The meeting concluded at 5:00 PM.

Key Financial Results (₹ in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26):

  • Total Income: ₹31.31 lakh (vs ₹35.34 lakh in Q2 FY26)
  • Revenue from Operations: Not specified (vs ₹10.93 lakh in Q2 FY26)
  • Other Income: ₹2.64 lakh (vs ₹24.41 lakh in Q2 FY26)
  • Unrealised Gain (FVTPL): ₹28.68 lakh (vs not specified in Q2 FY26)
  • Total Expenses: ₹46.77 lakh (vs ₹43.28 lakh in Q2 FY26)
  • Loss Before Tax: ₹(15.45) lakh (vs ₹(7.94) lakh in Q2 FY26)
  • Tax Expense: ₹0.00 lakh (vs ₹0.00 lakh in Q2 FY26)
  • Net Loss: ₹(15.45) lakh (vs ₹(7.94) lakh in Q2 FY26)
  • Basic EPS: ₹(0.52) (vs ₹(0.26) in Q2 FY26)
  • Diluted EPS: ₹(0.52) (vs ₹(0.26) in Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Total Income: ₹131.09 lakh (vs ₹122.99 lakh in H1 FY26)
  • Revenue from Operations: ₹35.40 lakh (vs ₹62.86 lakh in H1 FY26)
  • Other Income: ₹4.83 lakh (vs ₹27.36 lakh in H1 FY26)
  • Unrealised Gain (FVTPL): ₹90.87 lakh (vs ₹32.77 lakh in H1 FY26)
  • Total Expenses: ₹87.75 lakh (vs ₹103.29 lakh in H1 FY26)
  • Profit Before Tax: ₹43.35 lakh (vs ₹19.69 lakh in H1 FY26)
  • Tax Expense: ₹0.00 lakh (vs ₹0.00 lakh in H1 FY26)
  • Net Profit: ₹43.35 lakh (vs ₹19.69 lakh in H1 FY26)
  • Basic EPS: ₹1.44 (vs ₹0.66 in H1 FY26)
  • Diluted EPS: ₹1.44 (vs ₹0.66 in H1 FY26)

Full Year FY26 Reference:

  • Total Income: ₹167.82 lakh (Audited)
  • Net Loss: ₹(53.47) lakh (Audited)
  • Basic EPS: ₹(1.78) (Audited)

Segment-wise Performance (₹ in Lakhs)

Q2 FY27 Segment Revenue:

  • Financial Activities/Others: ₹(15.50) lakh
  • Business Support Services: ₹12.37 lakh
  • Total Segment Revenue: ₹(3.13) lakh

Q2 FY27 Segment Results:

  • Financial Activities/Others: ₹(5.13) lakh
  • Business Support Services: ₹(9.40) lakh
  • Total Segment Results: ₹(14.53) lakh

H1 FY27 Segment Revenue:

  • Financial Activities/Others: ₹11.92 lakh
  • Business Support Services: ₹22.54 lakh
  • Total Segment Revenue: ₹34.46 lakh

H1 FY27 Segment Results:

  • Financial Activities/Others: ₹65.12 lakh
  • Business Support Services: ₹(20.35) lakh
  • Total Segment Results: ₹44.77 lakh

Capital Employed (Segment Assets - Segment Liabilities) as at 30.09.2026:

  • Segment A (Financial Activities/Others): ₹919.22 lakh
  • Segment B (Business Support Services): ₹33.02 lakh
  • Total Capital Employed: ₹952.25 lakh

Assets and Liabilities Position (as at 30.09.2026)

Total Assets: ₹990.83 lakh

  • Non-Current Assets: ₹326.72 lakh
  • Property, Plant and Equipment: ₹76.95 lakh
  • Investment Property: ₹35.09 lakh
  • Financial Assets: ₹0.96 lakh
  • Deferred Tax Assets (net): ₹63.01 lakh
  • Other Non-current Asset: ₹150.72 lakh
  • Current Assets: ₹664.11 lakh
  • Current Investments: ₹554.65 lakh
  • Trade Receivables: ₹23.29 lakh
  • Cash and Cash Equivalents: ₹60.91 lakh
  • Bank balances other than cash: ₹0.18 lakh
  • Loans: ₹2.49 lakh
  • Other Financial Assets: ₹3.18 lakh
  • Other Current Assets: ₹19.40 lakh

Total Equity and Liabilities: ₹990.83 lakh

  • Equity: ₹952.25 lakh
  • Equity Share Capital: ₹300.00 lakh
  • Other Equity: ₹652.25 lakh
  • Current Liabilities: ₹38.58 lakh
  • Trade Payables: ₹20.89 lakh
  • Other Current Liabilities: ₹17.69 lakh

Shareholding Pattern

  • Total Equity Shares: 30,00,000 shares (Face Value ₹10 each)
  • Promoter & Promoter Group Holding: 28.41% (8,52,304 shares)
  • Promoter Shares Pledged/Encumbered: Nil
  • Promoter Shares Non-Encumbered: 21,47,696 shares (71.59% of promoter holding, 100% of share capital)

Important Notes

1. The results have been reviewed by the Audit Committee and approved by the Board of Directors

2. The unaudited financial results have been reviewed by the Statutory Auditors in pursuance of Regulation 33 of SEBI (LODR) Regulations 2015

3. The statement has been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS)

4. Income Tax/Deferred Tax Liabilities for the current period, if any, will be determined at the end of the year

5. Results are available on the Company website: www.bnrul.com

6. The Company has been identified in line with Accounting Standard on Segment Reporting (Ind AS - 108)

Auditor's Review

Independent auditor Laxminiwas & Co. (Firm Registration No: 011168S) conducted a review and concluded that nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement.