Key Financial Results (Quarter ended June 30, 2026)

Profit & Loss Statement (₹ Lakhs):

  • Revenue from operations: ₹16.03
  • Other income: ₹10.33
  • Total Revenue: ₹26.36
  • Total Expenses: ₹20.77 (comprising Employee benefits expense: ₹12.86; Other expenses: ₹7.91)
  • Profit before tax: ₹5.59
  • Tax expense: ₹0.00
  • Profit for the period: ₹5.59
  • Earnings Per Share (Basic & Diluted): ₹0.04

Comparative Figures (₹ Lakhs):

  • Q1 FY26 (June 30, 2025): Loss of ₹18.79
  • Q4 FY26 (March 31, 2026): Loss of ₹164.22 (Audited)
  • Full Year FY26 (March 31, 2026): Loss of ₹220.61 (Audited)
  • Full Year FY25 (March 31, 2025): Loss of ₹44.61 (Audited)

Balance Sheet & Capital Structure:

  • Paid-up equity share capital (face value ₹10 each): ₹1,500.27 lakh as of June 30, 2026, and March 31, 2026.
  • This represents an increase from ₹500.09 lakh as of June 30, 2025, and March 31, 2025.

Auditor's Review and Notes

  • The limited review was conducted by P. B. Shetty & Co. LLP, Chartered Accountants (Firm Regn. No.: 110102W/W1001056).
  • They issued an unmodified opinion, confirming the results are prepared in accordance with Ind AS 34 and SEBI regulations.
  • The auditors drew attention to Note 3: Despite a quarterly profit of ₹5.59 lakh, the company has accumulated losses of ₹514.18 lakh as of June 30, 2026, which has resulted in a significant erosion of its net worth.

Management Commentary and Basis of Preparation

  • Management is hopeful of improving performance by exploring various avenues to enhance revenue and believes these measures will improve future results.
  • Accordingly, the financial statements continue to be prepared on a going concern basis.

Additional Information

  • The Board meeting commenced at 2:30 PM and concluded at 4:15 PM on August 12, 2026.
  • The results were reviewed by the Audit Committee prior to Board approval.
  • An extract of the results will be published in newspapers as per listing regulations.
  • The financial results are available on the company's website (www.byldcapital.in) and on the BSE website (www.bseindia.com).
  • Segment reporting is not applicable as the company operates in a single segment.