Bright Brothers Limited held a Board of Directors meeting on October 30, 2026, which commenced at 12:45 pm and concluded at 2:15 pm. The Board approved the following items:

Financial Results Approval

The Board approved the Unaudited Financial Statements (Standalone and Consolidated) for the Second Quarter and half year ended September 30, 2026, in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board also approved the Limited Review Report (Standalone and Consolidated) for the quarter ended September 30, 2026.

Standalone Financial Performance (₹ in Lakhs except EPS)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹11,770.35
  • Total Income: ₹11,761.35
  • Profit before tax: ₹160.99
  • Profit for the period: ₹118.40
  • Basic and Diluted EPS: ₹2.08

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹22,773.35
  • Total Income: ₹22,879.26
  • Profit before tax: ₹518.06
  • Profit for the period: ₹416.86
  • Basic and Diluted EPS: ₹7.34

Consolidated Financial Performance (₹ in Lakhs except EPS)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹11,684.94
  • Other Income: ₹64.49
  • Total Income: ₹11,749.43
  • Profit before exceptional items and tax: ₹160.99
  • Profit before tax: ₹160.99
  • Profit for the period: ₹118.40
  • Basic and Diluted EPS: ₹2.08

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹23,993.96
  • Other Income: ₹102.11
  • Total Income: ₹24,096.07
  • Profit before exceptional items and tax: ₹518.06
  • Profit before tax: ₹518.06
  • Profit for the period: ₹416.86
  • Basic and Diluted EPS: ₹7.34

Corporate Restructuring

During the quarter, the Company's wholly-owned subsidiary, Bright Brothers LLC, was merged with its step-down subsidiary, Sintex Logistics LLC. Pursuant to the merger:

  • Bright Brothers LLC ceased to exist
  • Sintex Logistics LLC is the surviving entity
  • Sintex Logistics LLC has been renamed Bright Composites LLC
  • Bright Composites LLC is now a wholly-owned subsidiary of the Company

Financial Statement Basis

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, and other recognized accounting practices. The company follows a single business segment of 'Manufacturing of plastic moulded parts' as per Indian Accounting Standard (Ind AS-108) Operating segment requirement.

Auditor Review

The Statutory Auditors, GMJ & Co (FRN: 103429W), have carried out a limited review of the results for the period and quarter ended September 30, 2026 as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The auditors expressed an unmodified conclusion on the financial results.

For the consolidated results, the auditors noted that they did not review the interim financial information of Bright Brothers LLC (showing total net loss of ₹3.48 lakhs for period ended July 01-August 31, 2026) and Bright Composites LLC (showing total net loss of ₹19.33 lakhs for Q2 and ₹78.91 lakhs for H1 FY27).

Figures Presentation

Figures for the previous period have been regrouped/rearranged wherever necessary to conform to the presentation of the current period.