Key Financial Figures - Standalone (Rupees in Lakhs)
Quarter Ended June 30, 2026:
- Revenue from Operations: ₹146.98
- Other Income: ₹67.00
- Total Income: ₹213.98
- Total Expenses: ₹21.92
- Profit Before Tax: ₹172.06
- Total Tax Expenses: ₹42.74
- Profit for the Period: ₹129.32
- Basic EPS: ₹0.15
- Diluted EPS: ₹0.15
- Paid-up Equity Share Capital: ₹8,661.68
Comparative Figures:
- Previous Quarter (March 31, 2026): Loss of ₹4,283.30
- Corresponding Quarter Previous Year (June 30, 2025): Profit of ₹15.07
Key Financial Figures - Consolidated (Rupees in Lakhs)
Quarter Ended June 30, 2026:
- Revenue from Operations: ₹146.98
- Other Income: ₹67.00
- Total Income: ₹213.98
- Total Expenses: ₹21.92
- Profit Before Tax: ₹172.06
- Total Tax Expenses: ₹42.74
- Profit for the Period: ₹129.32 (attributable to shareholders)
- Basic EPS: ₹0.15
- Diluted EPS: ₹0.15
Comparative Figures:
- Previous Quarter (March 31, 2026): Loss of ₹4,283.50
- Corresponding Quarter Previous Year (June 30, 2025): Profit of ₹15.07
Significant Accounting Policy Change
The Company has shifted income from Algo Trading Gains and API Sales from Other Income to Main Revenue Income starting from Financial Year 2023-24, in accordance with Accounting Policy AS-1 and AS-5. Necessary changes have been made and figures were regrouped accordingly.
Subsidiary Information
The consolidated results include 100% subsidiary BSEL Infrastructure Realty FZE at UAE, which reported total revenues of ₹Nil for the quarter ended June 30, 2026.
Governance and Approval Process
The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 8, 2026, which commenced at 02:00 p.m. and concluded at 04:00 p.m.
Auditor Review
The statutory auditors, Gada Chheda & Co. LLP, have reviewed the financial results and issued a limited review report stating that nothing has come to their attention that causes them to believe that the statements contain any material misstatements.
Investor Complaints
There were no investor complaints pending at the beginning of the quarter, no complaints were received during the quarter, and no complaints were pending at the end of the quarter.
Accounting Standards
The Company has adopted Indian Accounting Standards (Ind AS) from March 31, 2017, and the financial results are prepared in accordance with Ind AS 34 prescribed under Section 133 of the Companies Act, 2013.
Segment Reporting
Segment-wise details as per Accounting Standard 17 are not applicable as there are no segments.