Financial Results - Standalone (Amount in ₹ Lakhs)

Quarterly Performance:

  • Q4 FY26 (Mar 2026): Total Income ₹9.25, Total Expenses ₹6.99, Profit Before Tax ₹2.26, Tax Expense ₹3.42, Net Loss ₹(1.16)
  • Q3 FY26 (Dec 2025): Total Income ₹9.60, Total Expenses ₹6.04, Profit Before Tax ₹3.56, Tax Expense ₹0, Net Profit ₹3.56
  • Q4 FY25 (Mar 2025): Total Income ₹9.83, Total Expenses ₹6.00, Profit Before Tax ₹3.83, Tax Expense ₹7.08, Net Loss ₹(3.25)

Annual Performance:

  • FY26: Total Income ₹38.43, Total Expenses ₹25.28, Profit Before Tax ₹13.15, Tax Expense ₹3.42, Net Profit ₹9.73
  • FY25: Total Income ₹52.29, Total Expenses ₹22.98, Profit Before Tax ₹29.32, Tax Expense ₹7.08, Net Profit ₹2.24

Key Metrics:

  • Paid-up equity share capital: ₹980.89 lakhs (Face value ₹5 each) for all periods
  • EPS Basic: Q4 FY26 ₹(0.01), Q3 FY26 ₹0.02, Q4 FY25 ₹(0.02), FY26 ₹0.05, FY25 ₹0.01
  • EPS Diluted: Q4 FY26 ₹(0.01), Q3 FY26 ₹0.02, Q4 FY25 ₹(0.02), FY26 ₹0.05, FY25 ₹0.01

Auditor's Report - Qualified Opinion

P A RV & Associates, Chartered Accountants (FRN: 032073C), issued a qualified opinion on both standalone and consolidated financial results. The basis for qualification is that the company has not carried out fair valuation of certain investments amounting to ₹39,00,000.00 as required under Indian Accounting Standard (Ind AS) 109 read with Ind AS 113. This absence of valuation prevents determination of impact on carrying value of investments, other comprehensive income/profit and loss, and other components of the financial results.

Assets and Liabilities - Standalone (Amount in ₹ Lakhs)

As of March 31, 2026:

  • Total Assets: ₹646.52
  • Equity: ₹637.73 (Share Capital ₹980.89, Other Equity ₹(343.16))
  • Current Liabilities: ₹8.79

As of March 31, 2025:

  • Total Assets: ₹634.00
  • Equity: ₹627.99 (Share Capital ₹980.89, Other Equity ₹(352.90))
  • Current Liabilities: ₹6.01

Cash Flow Statement - Standalone (Amount in ₹ Lakhs)

FY26:

  • Operating Activities: Net cash used ₹(37.74)
  • Investing Activities: Net cash from ₹38.43
  • Financing Activities: Net cash ₹0
  • Net increase in cash: ₹0.69
  • Closing cash: ₹7.23

FY25:

  • Operating Activities: Net cash used ₹(239.39)
  • Investing Activities: Net cash from ₹52.29
  • Financing Activities: Net cash ₹0
  • Net decrease in cash: ₹(187.11)
  • Closing cash: ₹6.54

Consolidated Financial Results (Amount in ₹ Lakhs)

Quarterly Performance:

  • Q4 FY26: Total Income ₹0.34, Total Expenses ₹7.33, Net Loss ₹(10.41)
  • Q3 FY26: Total Income ₹0.34, Total Expenses ₹6.20, Net Loss ₹(5.86)
  • Q4 FY25: Total Income ₹0.34, Total Expenses ₹6.87, Net Loss ₹(6.53)

Annual Performance:

  • FY26: Total Income ₹1.36, Total Expenses ₹26.15, Net Loss ₹(28.21)
  • FY25: Total Income ₹23.61, Total Expenses ₹24.31, Net Loss ₹(7.78)

Key Metrics:

  • Paid-up equity share capital: ₹980.89 lakhs for all periods
  • EPS Basic: Q4 FY26 ₹(0.05), FY26 ₹(0.19)
  • EPS Diluted: Q4 FY26 ₹(0.08), FY26 ₹(0.14)

Subsidiary Information

The consolidated financial results include BRC Construction Company Private Limited, a wholly owned subsidiary, with consolidated total assets of ₹2,112.74 lakhs as at March 31, 2026, consolidated total revenue of ₹1.36 lakhs, and consolidated net loss after tax of ₹28.21 lakhs for FY26.

Segment Information

The company has only one segment which is Real Estate, and accordingly, separate segment reporting is not required.

Additional Information

  • The figures for corresponding previous periods have been re-grouped/re-classified wherever necessary for comparability
  • The Audit Committee reviewed and Board of Directors approved the results on May 27, 2026
  • Additional disclosure as per Regulation 52(4) of SEBI LODR is not applicable as the company does not have relevant securities listed