Key Financial Figures - Standalone (Amount in ₹ Lakhs)
Quarterly Performance:
Q4 FY26: Total Income: ₹9.25, Total Expenses: ₹6.99, Profit Before Tax: ₹2.26, Tax Expense: ₹3.42, Profit After Tax: (₹1.16)
Q3 FY25: Total Income: ₹9.60, Total Expenses: ₹6.04, Profit Before Tax: ₹3.56, Tax Expense: ₹0.00, Profit After Tax: ₹3.56
Q4 FY25: Total Income: ₹9.83, Total Expenses: ₹6.00, Profit Before Tax: ₹3.83, Tax Expense: ₹7.08, Profit After Tax: (₹3.25)
Annual Performance:
FY26: Total Income: ₹38.43, Total Expenses: ₹25.28, Profit Before Tax: ₹13.15, Tax Expense: ₹3.42, Profit After Tax: ₹9.73
FY25: Total Income: ₹52.29, Total Expenses: ₹22.98, Profit Before Tax: ₹29.32, Tax Expense: ₹7.08, Profit After Tax: ₹22.24
Other Standalone Metrics:
Paid-up equity share capital: ₹980.89 lakhs (face value ₹5 each)
FY26 Basic EPS: ₹0.05; Diluted EPS: ₹0.05
Q4 FY26 Basic EPS: (₹0.01); Diluted EPS: (₹0.01)
Key Financial Figures - Consolidated (Amount in ₹ Lakhs)
Quarterly Performance:
Q4 FY26: Total Income: ₹0.34, Total Expenses: ₹7.33, Profit Before Tax: (₹6.99), Tax Expense: ₹3.42, Profit After Tax: (₹10.41)
Q3 FY25: Total Income: ₹0.36, Total Expenses: ₹6.20, Profit Before Tax: (₹5.84), Tax Expense: ₹0.00, Profit After Tax: (₹5.86)
Q4 FY25: Total Income: ₹1.34, Total Expenses: ₹6.87, Profit Before Tax: (₹5.53), Tax Expense: ₹0.00, Profit After Tax: (₹6.53)
Annual Performance:
FY26: Total Income: ₹1.36, Total Expenses: ₹26.15, Profit Before Tax: (₹24.79), Tax Expense: ₹3.42, Profit After Tax: (₹28.21)
FY25: Total Income: ₹23.61, Total Expenses: ₹24.31, Profit Before Tax: (₹0.70), Tax Expense: ₹7.08, Profit After Tax: (₹7.78)
Other Consolidated Metrics:
Paid-up equity share capital: ₹980.89 lakhs (face value ₹5 each)
FY26 Basic EPS: (₹0.14); Diluted EPS: (₹0.14)
Q4 FY26 Basic EPS: (₹0.05); Diluted EPS: (₹0.05)
Audit Qualifications
Standalone Audit:
Qualified Opinion: Company has not carried out fair valuation of certain investments amounting to ₹9,80,000.00 as required under Ind AS 109 and Ind AS 113.
Impact: Unable to determine impact on carrying value of investments, other comprehensive income/profit and loss, and other components of standalone financial results.
Frequency: First time qualification
Consolidated Audit:
Qualified Opinion: Company has not carried out fair valuation of certain investments amounting to ₹39,50,000.00 as required under Ind AS 109 and Ind AS 113.
Impact: Unable to determine impact on carrying value of investments, profit/loss, other comprehensive income and other components of consolidated financial results.
Frequency: First time qualification
Management Response to Audit Qualifications
Impact is presently not ascertainable in the absence of fair valuation report.
Company is in the process of obtaining valuation of the investments from an independent valuer.
Accordingly, the impact on the financial statements could not be determined.
Subsidiary Information
Consolidated results include wholly owned subsidiary BRC Construction Company Private Limited.
Subsidiary financials: Total assets of ₹2,112.74 lakh as at March 31, 2026; Total revenue of ₹1.36 lakh; Net loss after tax of ₹28.21 lakh for FY26.
Board and Committee Approvals
Board meeting held on May 27, 2026 (4:00 PM to 6:30 PM)
Audit Committee reviewed and Board of Directors approved the results
Results certified by Managing Director Ganesh Kumar Singhania (DIN: 01248747)
Segment Information
Company has only one segment: Real Estate
Separate segment reporting not required
Cash Flow Highlights (Standalone)
FY26: Net cash used in operating activities: (₹37.74 lakh), from investing activities: ₹38.43 lakh, from financing activities: ₹0.00
Closing cash and cash equivalents: ₹7.23 lakh
Cash Flow Highlights (Consolidated)
FY26: Net cash used in operating activities: (₹35.41 lakh), from investing activities: (₹12.36 lakh), from financing activities: ₹48.62 lakh
Closing cash and cash equivalents: ₹8.48 lakh
Capital Structure
Equity share capital remains unchanged at ₹980.89 lakh
No change in share capital structure during the period
