1. Audited Financial Results

The Board approved the Audited Standalone and Consolidated Financial Results for the quarter and year ended March 31, 2026, as required under Regulation 33 of the Listing Regulations.

The meeting was held from 04:45 p.m. to 05:15 p.m.

Standalone Financial Highlights (Rs. in Lakhs)

Income Statement:

  • Revenue from Operations: Q4 Mar-26: ₹539.42; Q3 Dec-25: ₹605.80; Q4 Mar-25: ₹843.06; FY Mar-26: ₹2,160.96; FY Mar-25: ₹2,949.76
  • Other Income: Q4 Mar-26: ₹9.09; Q3 Dec-25: ₹136.63; Q4 Mar-25: (₹124.56); FY Mar-26: ₹397.18; FY Mar-25: ₹441.68
  • Total Income: Q4 Mar-26: ₹548.51; Q3 Dec-25: ₹742.43; Q4 Mar-25: ₹718.50; FY Mar-26: ₹2,558.14; FY Mar-25: ₹3,391.44
  • Total Expenses: Q4 Mar-26: ₹795.44; Q3 Dec-25: ₹643.43; Q4 Mar-25: ₹846.03; FY Mar-26: ₹2,501.29; FY Mar-25: ₹2,994.69
  • Profit/(Loss) Before Tax: Q4 Mar-26: (₹246.93); Q3 Dec-25: ₹99.00; Q4 Mar-25: (₹127.53); FY Mar-26: ₹56.85; FY Mar-25: ₹396.75
  • Total Tax Expense: Q4 Mar-26: (₹90.02); Q3 Dec-25: ₹25.70; Q4 Mar-25: (₹56.77); FY Mar-26: (₹32.90); FY Mar-25: ₹80.08
  • Profit/(Loss) for the period: Q4 Mar-26: (₹156.91); Q3 Dec-25: ₹73.30; Q4 Mar-25: (₹70.76); FY Mar-26: ₹89.75; FY Mar-25: ₹316.67
  • Earnings Per Share (₹): Q4 Mar-26: (6.15); Q3 Dec-25: 2.87; Q4 Mar-25: (2.77); FY Mar-26: 3.52; FY Mar-25: 12.42

Balance Sheet (as of Mar 31, 2026):

  • Paid-up Equity Share Capital: ₹255.00 Lakhs
  • Other Equity: ₹4,582.00 Lakhs (Mar-25: ₹4,601.15 Lakhs)
  • Total Assets: ₹6,168.37 Lakhs

Segment-wise Performance (Standalone):

  • Renting (Leave & License): Q4 Revenue: ₹356.86 Lakhs; Segment Result: ₹312.76 Lakhs
  • Trading: Q4 Revenue: ₹182.56 Lakhs; Segment Result: (₹46.11) Lakhs

Cash Flow (FY Mar-26):

  • Net Cash from Operating Activities: ₹213.03 Lakhs
  • Net Cash used in Investing Activities: (₹289.34) Lakhs
  • Net Cash used in Financing Activities: (₹23.05) Lakhs
  • Net decrease in Cash: (₹99.36) Lakhs

Consolidated Financial Highlights (Rs. in Lakhs)

Income Statement:

  • Revenue from Operations: Q4 Mar-26: ₹2,123.72; Q3 Dec-25: ₹2,694.12; Q4 Mar-25: ₹3,047.45; FY Mar-26: ₹6,857.33; FY Mar-25: ₹10,514.37
  • Profit/(Loss) Before Exceptional Items & Tax: Q4 Mar-26: (₹82.47); Q3 Dec-25: ₹391.33; Q4 Mar-25: (₹49.97); FY Mar-26: ₹788.90; FY Mar-25: ₹1,409.08
  • Exceptional Items (Net): FY Mar-25: ₹1,931.85 Lakhs (Profit on sale of PPE: ₹2,334.82 Lakhs; Cyber fraud write-off: (₹402.97) Lakhs)
  • Profit/(Loss) After Tax attributable to Owners: Q4 Mar-26: (₹87.18); Q3 Dec-25: ₹232.49; Q4 Mar-25: ₹1,169.37; FY Mar-26: ₹495.23; FY Mar-25: ₹2,062.90
  • Earnings Per Share (₹): Q4 Mar-26: (0.78); Q3 Dec-25: 11.46; Q4 Mar-25: 64.09; FY Mar-26: 25.38; FY Mar-25: 106.57

Segment-wise Performance (Consolidated):

  • Manufacturing: Q4 Revenue: ₹1,745.99 Lakhs; Segment Result: ₹184.42 Lakhs

2. Appointment of Internal Auditors

The Board appointed M/s. Himank Desai & Co. and M/s. V. V. Kale & Co. as the Internal Auditors of the Company for the financial year 2026-27.

3. Appointment of Company Secretary and Compliance Officer

The Board appointed Mr. Sanyo Rodrigues (Membership No. ACS 80049) as Company Secretary and Compliance Officer of the Company with effect from June 01, 2026. Mr. Rodrigues will also act as the Company Secretary and Compliance Officer of the subsidiary, Brady & Morris Engineering Company Limited.

4. Auditors' Report

M/s. J. G. Verma & Co., Chartered Accountants, issued unmodified audit reports on both the Standalone and Consolidated Financial Results for the year ended March 31, 2026.

5. Key Notes to Financials

  • Taxation: The company is entitled to claim a MAT credit of ₹33.10 lakhs for FY26 against accumulated MAT credit. Unprovided MAT credit up to March 31, 2025, aggregates to ₹199.59 lakhs.
  • Exceptional Item (Consolidated FY25): Profit of ₹1,931.85 lakhs, comprising profit on sale of property, plant and equipment (₹2,334.82 lakhs) and a net amount written off due to cyber fraud (₹402.97 lakhs).
  • Land Conversion: The company paid a conversion premium of ₹976.61 lakhs on March 04, 2026, to the District Collector of Mumbai to convert its leasehold rights for the land at Brady House, Mumbai, into freehold property. This charge has been capitalized as freehold land.
  • Other Expenses: Include ₹121.79 lakhs (Previous year: ₹24.62 lakhs) towards irrecoverable amounts written-off.
  • Labour Codes: The company has assessed the impact of new labour codes effective November 21, 2025, on employee benefit obligations and recognized the financial impact for FY26.

#W.H.Brady #Earnings #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral