Meeting Details

The Board Meeting commenced at 4:00 PM and concluded at 4:40 PM on 13th November, 2026.

Financial Results Highlights (Amount in Lakhs)

Statement of Profit & Loss for Half Year Ended 30th September, 2026:

  • Revenue from operations: ₹496.65 lakh (compared to ₹274.42 lakh for full year ended 31.03.2026)
  • Other Income: ₹1.17 lakh
  • Total Revenue: ₹496.77 lakh
  • Cost of Material Consumed: ₹471.18 lakh
  • Purchase of traded goods: ₹26.26 lakh
  • Employee Benefit Expense: ₹29.66 lakh
  • Changes in Inventories: ₹14.26 lakh
  • Financial Costs: ₹103.22 lakh
  • Depreciation and Amortization Expense: Not separately quantified in disclosure
  • Other Expenses: Not separately quantified in disclosure
  • Total Expenses: ₹488.52 lakh
  • Profit before extraordinary items and tax: ₹82.51 lakh
  • Profit before tax: ₹82.51 lakh
  • Tax Expense: ₹0 (No current tax or deferred tax recorded)
  • Profit for the period: ₹82.51 lakh
  • Earnings Per Share (Basic): ₹0.4456
  • Earnings Per Share (Diluted): ₹0.4456

Comparative Figures:

  • For full year ended 31.03.2026: Profit before tax ₹30.05 lakh, Profit for period ₹27.30 lakh
  • For half year ended 30.09.2025: Profit before tax ₹0.09 lakh, Profit for period ₹0.09 lakh

Balance Sheet Position as at 30th September, 2026 (Amount in Lakhs)

Liabilities:

  • Share Capital: ₹1,851.66 lakh
  • Reserves and Surplus: ₹13.82 lakh (decreased from ₹68.69 lakh as at 31.03.2026)
  • Deferred Tax Liabilities: ₹36.42 lakh
  • Long-Term Provisions: ₹27.10 lakh
  • Short-Term Borrowings: ₹1,178.59 lakh
  • Trade Payables: ₹415.44 lakh
  • Other Current Liabilities: ₹427.12 lakh
  • Short-Term Provisions: ₹2.29 lakh
  • Total Liabilities: ₹3,952.44 lakh

Assets:

  • Property, plant and equipment: ₹390.29 lakh
  • Non-current investments: ₹0.92 lakh
  • Long Term Loans & advances: ₹439.03 lakh
  • Inventories: ₹171.99 lakh
  • Trade Receivables: ₹2,745.60 lakh
  • Cash and cash equivalents: ₹64.27 lakh
  • Short-term loans and advances: ₹132.80 lakh
  • Other Current Assets: ₹1.90 lakh
  • Total Assets: ₹3,952.44 lakh

Cash Flow Statement for Half Year Ended 30th September, 2026 (Amount in Lakhs)

  • Net Profit before tax: ₹82.51 lakh
  • Cash generated from Operations: ₹10.91 lakh
  • Net Cash from operating activities: Not quantified in disclosure
  • Net Cash from investing activities: ₹0.06 lakh
  • Net Cash from financing activities: ₹10.01 lakh
  • Net increase in Cash and Cash equivalents: ₹0.84 lakh
  • Cash and cash equivalents at beginning: ₹63.43 lakh
  • Cash and cash equivalents at end: ₹64.27 lakh

Auditor's Review

SSRV & Associates, Chartered Accountants (ICAI Firm Reg. No. 135901W) issued a limited review report on the unaudited standalone financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI. The auditor reported that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement and are prepared in accordance with applicable Accounting Standards and SEBI LODR Regulations.

Dissemination

The results have been disseminated on the company's website at www.bothrametals.com.