Board Meeting Details

The Board of Directors meeting was held on 12th August, 2026, starting at 3:30 p.m. and concluding at 4:25 p.m., where both standalone and consolidated unaudited financial results for the quarter ended 30th June, 2026 were approved.

Standalone Financial Results (Rupees in Lacs)

Income Statement:

  • Revenue from Operations: ₹144.49 (Q1 FY27) vs ₹144.14 (Q1 FY26)
  • Other Income: ₹139.64 (Q1 FY27) vs ₹135.34 (Q1 FY26)
  • Total Income: ₹284.13 (Q1 FY27) vs ₹279.48 (Q1 FY26)

Expenses:

  • Purchase of Stock-in-Trade: ₹143.06
  • Employee Benefits Expense: ₹42.87
  • Finance Costs: ₹8.11
  • Depreciation and Amortisation: ₹23.49
  • Other Expenses: ₹19.33
  • Total Expenses: ₹236.86

Profitability:

  • Profit before Tax: ₹47.27 (Q1 FY27) vs ₹44.82 (Q1 FY26)
  • Tax Expense: ₹6.19 (primarily Deferred Tax)
  • Net Profit for period: ₹41.08 (Q1 FY27) vs ₹44.21 (Q1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹1.59

Consolidated Financial Results (Rupees in Lacs)

Income Statement:

  • Revenue from Operations: ₹3,222.45 (Q1 FY27) vs ₹2,312.69 (Q1 FY26)
  • Other Income: ₹440.18 (Q1 FY27) vs ₹520.96 (Q1 FY26)
  • Total Income: ₹3,662.63 (Q1 FY27) vs ₹2,833.65 (Q1 FY26)

Expenses:

  • Purchase of Stock-in-Trade: ₹1,799.53
  • Change in Inventories: (₹202.36)
  • Employee Benefits Expense: ₹740.54
  • Finance Costs: ₹8.11
  • Depreciation and Amortisation: ₹37.90
  • Other Expenses: ₹1,211.98
  • Total Expenses: ₹3,595.70

Profitability:

  • Profit before Tax: ₹66.93 (Q1 FY27) vs (₹136.16) loss (Q1 FY26)
  • Tax Expense: ₹23.12 (Current Tax: ₹16.93, Deferred Tax: ₹6.19)
  • Net Profit for period: ₹43.81 (Q1 FY27) vs (₹136.77) loss (Q1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹1.70
  • Total Comprehensive Income: ₹43.81

Subsidiary Information

The consolidated results include:

  • BB (UK) Limited (Wholly-owned Subsidiary)
  • BB Euro GmBH (Wholly-owned Step-Down Subsidiary)

The subsidiaries contributed total income of ₹3,662.63 lacs, net profit after tax of ₹43.81 lacs, and total comprehensive income of ₹43.81 lacs for the period ended June 30, 2026.

Auditor Review

GPS & Associates, Chartered Accountants (Firm Reg No: 121344W) issued limited review reports for both standalone and consolidated financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

For consolidated results, the auditors relied on review reports from other auditors for the subsidiary and step-down subsidiary financials.

Key Notes

1. Financial results reviewed by Audit Committee and approved by Board on August 12, 2026

2. Prepared in accordance with Indian Accounting Standards (Ind AS)

3. The company operates in only one primary business segment

4. Previous period figures have been re-grouped/re-classified where necessary

5. No exceptional items reported in either standalone or consolidated results