Financial Performance Highlights

Quarter Ended 30th September 2026 (Unaudited):

  • Total Income: ₹51.41 lakhs (compared to ₹95.06 lakhs in Q1 and ₹186.63 lakhs in Q2 FY26)
  • Total Expenditure: ₹84.59 lakhs
  • Loss Before Tax: ₹(33.18) lakhs
  • Tax Expense: ₹77.86 lakhs
  • Net Loss: ₹(111.04) lakhs
  • Basic EPS: ₹(3.70)

Half Year Ended 30th September 2026 (Unaudited):

  • Total Income: ₹146.48 lakhs (compared to ₹301.21 lakhs in H1 FY26)
  • Total Expenditure: ₹160.82 lakhs
  • Loss Before Tax: ₹(14.34) lakhs
  • Tax Expense: ₹70.19 lakhs
  • Net Loss: ₹(84.53) lakhs
  • Basic EPS: ₹(2.81)

Balance Sheet Position (as of 30th September 2026, Unaudited)

  • Total Assets: ₹2,262.65 lakhs
  • Total Equity: ₹629.62 lakhs
  • Total Liabilities: ₹1,633.03 lakhs
  • Paid-up Equity Share Capital: ₹300.44 lakhs (Face Value ₹10 per share)

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net Cash from Operating Activities: ₹(416.52) lakhs
  • Net Cash from Investing Activities: ₹70.77 lakhs
  • Net Cash from Financing Activities: ₹344.00 lakhs
  • Net change in Cash: ₹(1.75) lakhs
  • Closing Cash Balance: ₹5.80 lakhs

Related Party Transactions

Significant transactions with related parties including Key Managerial Personnel and their relatives:

  • Loans Taken from Kamal Manchanda: ₹348.50 lakhs (Closing balance: ₹399.50 lakhs)
  • Loans Given to Panya Housing Private Limited: ₹959.60 lakhs (Closing balance: ₹903.09 lakhs)
  • Remuneration paid to directors including Kamal Manchanda (₹9.00 lakhs), Shilpy Chopra (₹0.30 lakhs), Sahil Manchanda (₹6.00 lakhs)

Regulatory and Governance Information

  • The results were approved by the Board of Directors in their meeting held on 13th November 2026
  • The Audit Committee reviewed and recommended the results
  • The Limited Review Report was issued by statutory auditors KNA Associates (Firm Registration No: 014115)
  • The company adopted IND AS from 1st April 2017
  • No investor complaints were received during the quarter

Additional Information

  • The results will be published in newspapers and available on the company's website (www.brandrealty.in) and BSE website
  • Previous period figures have been regrouped/rearranged where necessary
  • The company has no reconciliation items under Ind AS