Financial Results Summary

Income Statement Highlights (Amount in ₹ Lakhs except EPS)

Year Ended March 31, 2026 (Audited) vs March 31, 2025 (Audited):

  • Income from Operations: ₹3,004.51 (FY26) vs ₹2,963.55 (FY25)
  • Other Income: ₹24.42 (FY26) vs ₹29.85 (FY25)
  • Total Income: ₹3,028.93 (FY26) vs ₹2,993.40 (FY25)
  • Cost of Goods Sold: ₹2,068.10 (FY26) vs ₹2,070.04 (FY25)
  • Employee Benefits Expense: ₹680.56 (FY26) vs ₹643.58 (FY25)
  • Finance Cost: ₹3.99 (FY26) vs ₹1.34 (FY25)
  • Depreciation and Amortization: ₹56.59 (FY26) vs ₹15.54 (FY25)
  • Administrative and Operating Expenses: ₹147.98 (FY26) vs ₹169.67 (FY25)
  • Profit Before Tax: ₹134.31 (FY26) vs ₹128.04 (FY25)
  • Tax Expense: ₹38.76 (Current), (₹5.33) (Deferred), (₹0.72) (Prior Years) - Total ₹32.71 (FY26)
  • Net Profit: ₹101.60 (FY26) vs ₹96.77 (FY25)

Half Year Ended March 31, 2026 (Audited) vs September 30, 2025 (Unaudited):

  • Income from Operations: ₹1,420.49 (H2) vs ₹1,584.02 (H1)
  • Other Income: ₹9.43 (H2) vs ₹14.99 (H1)
  • Total Income: ₹1,429.92 (H2) vs ₹1,599.01 (H1)
  • Profit Before Tax: ₹77.72 (H2) vs ₹56.59 (H1)
  • Net Profit: ₹59.13 (H2) vs ₹42.47 (H1)

Earnings Per Share (₹)

Year Ended:

  • Basic EPS: ₹5.08 (FY26) vs ₹4.84 (FY25)
  • Diluted EPS: ₹5.08 (FY26) vs ₹4.84 (FY25)

Half Year Ended March 31, 2026:

  • Basic EPS: ₹2.96
  • Diluted EPS: ₹2.96

Capital Structure

  • Paid-up Equity Share Capital: ₹200.00 lakh (unchanged year-over-year)
  • Face Value per Share: ₹10

Balance Sheet Position as of March 31, 2026 (Amount in ₹ Lakhs)

Liabilities:

  • Short-term borrowings: ₹79.22
  • Trade payables: ₹349.45
  • Other current liabilities: ₹67.31
  • Short-term provisions: ₹14.67
  • Total Liabilities: ₹1,259.91

Assets:

  • Property, Plant & Equipment: ₹130.40
  • Non-current investments: ₹6.87
  • Deferred tax assets: ₹10.80
  • Other non-current assets: ₹7.56
  • Inventories: ₹107.80
  • Trade Receivables: ₹547.07
  • Cash and Bank Balances: ₹2.19
  • Short Term loans and Advances: ₹61.60
  • Other current assets: Not quantified
  • Total Assets: ₹1,259.91

Cash Flow Statement for Year Ended March 31, 2026 (Amount in ₹ Lakhs)

  • Net Cash from Operating Activities: (₹109.64)
  • Net Cash from Investing Activities: (₹76.69)
  • Net Cash from Financing Activities: ₹19.22
  • Net Decrease in Cash: (₹167.11)
  • Opening Cash Balance: ₹552.73
  • Closing Cash Balance: ₹385.62
  • Dividend Paid: ₹60.00

Audit and Compliance Details

The financial results were reviewed by the Audit Committee and approved by the Board of Directors on May 26, 2026. The statutory auditors, H H Dedhia & Associates (FRN - 148213W), issued an unqualified audit opinion on the financial results. The audit was conducted by Harsh H. Dedhia (M. No. - 141494).

The figures for the half year ended March 31, 2026 are balancing figures between audited full financial year figures and unaudited half year ended September 30, 2025 figures, which were subjected to limited review.

Additional Information

The financial results are available on the company's website at https://briskindia.com/ under the financials section.