Board Approval Details
The Un-audited (Reviewed) Standalone and Consolidated Financial Results for the Quarter ended June 30, 2026 were approved and taken on record at the meeting of the Board of Directors held on August 07, 2026. The board meeting commenced at 01:05 p.m. and concluded at 01:40 p.m.
Auditor Review
The Statutory Auditors of the Company, M/s. LMRA & Associates, Chartered Accountants, have carried out a Limited Review of the results for the Quarter ended June 30, 2026.
Standalone Financial Results (in Lacs, except per share data)
Income Statement:
- Revenue from Operations: ₹277.03 (Q1 FY27) vs ₹251.19 (Q1 FY26)
- Other Income (net): ₹133.02 (Q1 FY27) vs ₹134.59 (Q1 FY26)
- Total Income: ₹410.05 (Q1 FY27) vs ₹385.78 (Q1 FY26)
Expenses:
- Purchase of Stock in Trade: ₹59.00
- Changes in Inventories in Stock-in-Trade: ₹1.09
- Employee benefits expense: ₹67.89
- Finance Costs: ₹1.07
- Depreciation and amortisation expense: ₹5.96
- Other expenses: ₹88.69
- Total expenses: ₹223.70
Profitability:
- Profit before exceptional items and tax: ₹186.35 (Q1 FY27) vs ₹173.97 (Q1 FY26)
- Exceptional Items: None
- Profit before tax: ₹186.35
Tax Expense:
- Current Tax: ₹23.20
- Short/(Excess) Provision of previous year: None
- Deferred Tax: (₹0.57)
Net Profit:
- Net Profit from ordinary activities after tax: ₹163.72 (Q1 FY27) vs ₹138.97 (Q1 FY26)
- Total comprehensive income for the period: ₹164.15
Per Share Data:
- Paid-up equity share capital: ₹40.00 lacs (Face Value of ₹10 each)
- Earnings Per Share (Basic and Diluted): ₹40.93 (Q1 FY27) vs ₹34.74 (Q1 FY26)
Consolidated Financial Results (in Lacs, except per share data)
Income Statement:
- Revenue from Operations: ₹281.13 (Q1 FY27) vs ₹252.54 (Q1 FY26)
- Other Income (net): ₹138.34 (Q1 FY27) vs ₹139.91 (Q1 FY26)
- Total Income: ₹419.47 (Q1 FY27) vs ₹392.45 (Q1 FY26)
Expenses:
- Purchase of Stock in Trade: ₹59.78
- Changes in Inventories in Stock-in-Trade: ₹1.09
- Employee benefits expense: ₹77.55
- Finance Costs: ₹1.10
- Depreciation and amortisation expense: ₹9.87
- Other expenses: ₹111.79
- Total expenses: ₹261.18
Profitability:
- Profit before exceptional items and tax: ₹158.29 (Q1 FY27) vs ₹147.47 (Q1 FY26)
- Exceptional Items: None
- Profit before tax: ₹158.29
Tax Expense:
- Current Tax: ₹23.20
- Short/(Excess) Provision of previous year: None
- Deferred Tax: (₹0.57)
Net Profit:
- Net Profit from ordinary activities after tax: ₹135.66 (Q1 FY27) vs ₹161.54 (Q1 FY26)
- Total comprehensive income for the period: ₹136.18
Per Share Data:
- Paid-up equity share capital: ₹40.00 lacs (Face Value of ₹10 each)
- Earnings Per Share (Basic and Diluted): ₹33.92 (Q1 FY27) vs ₹40.38 (Q1 FY26)
Segment Reporting
The company has two reportable segments: Auto Division & Hospitality Division in accordance with Ind AS 108.
Standalone Segment Performance (Q1 FY27):
- Automobile Revenue: ₹108.77 lacs
- Hospitality Revenue: ₹168.25 lacs
- Automobile Segment Profit: ₹126.34 lacs
- Hospitality Segment Profit: ₹61.08 lacs
- Total Segment Assets: ₹4,141.29 lacs
- Total Segment Liabilities: ₹713.32 lacs
Consolidated Segment Performance (Q1 FY27):
- Automobile Revenue: ₹112.87 lacs
- Hospitality Revenue: ₹168.25 lacs
- Automobile Segment Profit: ₹98.31 lacs
- Hospitality Segment Profit: ₹61.08 lacs
- Total Segment Assets: ₹3,844.38 lacs
- Total Segment Liabilities: ₹810.82 lacs
Accounting Standards and Compliance
The financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) prescribed under Section 133 of the Companies Act, 2013. Previous period figures have been regrouped/rearranged where necessary to correspond to those of the current period.
Filing and Availability
The results have been filed with the Stock Exchange under regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and are available on the Stock Exchange website www.bseindia.com and on the Company's website www.bcma.in.