B-RIGHT REALESTATE LIMITED — May 05, 2026 (Audited half year & year ended March 31, 2026)
This document includes auditor reports and standalone/consolidated financial statements (assets & liabilities, profit & loss, and cash flows) for the year ended March 31, 2026, with half-year comparatives.
| Particulars |
Year Ended 31st March 2026 (Amount in Lakhs) |
Year Ended 31st March 2025 (Amount in Lakhs) |
| I. EQUITY AND LIABILITIES |
|
|
| (1) Shareholder’s funds |
|
|
| (a) Share capital |
1,033.12 |
1,033.12 |
| (b) Surplus |
16,681.17 |
12,988.71 |
| (2) Non-Current Liabilities |
|
|
| (a) Long-term borrowings |
38.87 |
1,085.94 |
| (b) Deferred tax liability (net) |
47.01 |
41.56 |
| (c) Other Long term liabilities |
8.10 |
8.10 |
| (d) Long term provision |
– |
– |
| (4) Current liabilities |
|
|
| (a) Short term borrowings |
4,451.81 |
202.41 |
| (b) Trade payables |
– |
– |
| (A) total outstanding dues of micro enterprises and small enterprises; and |
– |
– |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises |
10.25 |
– |
| (b) Other current liabilities |
240.61 |
1,036.69 |
| (d) Short-term provisions |
– |
– |
| Total |
22,510.94 |
16,396.54 |
| II. Assets |
|
|
| (1) Non-current assets |
|
|
| (a) Property, plant and equipment and Intangible assets |
|
|
| (i) Property, plant and equipment |
1,102.89 |
1,181.31 |
| (ii) Intangible assets |
– |
– |
| (iii) Capital work -in- progress |
– |
– |
| (iv) Intangible assets under development |
– |
– |
| (b) Non-current investments |
2,105.91 |
1,101.92 |
| (c) Deferred Tax Assets (net) |
– |
– |
| (d) Long term loan and Advances |
3,713.21 |
4,026.82 |
| (e) Other non current Assets |
– |
– |
| (2) Current assets |
|
|
| (a) Current Investment |
13,965.48 |
9,655.70 |
| (b) Inventories- Project WIP |
1,448.38 |
310.31 |
| (c) Trade receivables |
– |
– |
| (d) Cash and cash equivalents |
18.69 |
3.54 |
| (e) Short Term loans and Advances |
– |
– |
| (f) Other Current Assets |
156.37 |
116.93 |
| Total |
22,510.94 |
16,396.54 |
| Particulars |
Half Year Ended 31st March 2026 (Amount in Lakhs) (Audited) |
Half Year Ended 30th Sept 2025 (Amount in Lakhs) (Unaudited) |
Half Year Ended 31st March 2025 (Amount in Lakhs) (Audited) |
Year Ended 31st March 2026 (Amount in Lakhs) (Audited) |
Year Ended 31st March 2025 (Amount in Lakhs) (Audited) |
| I. Revenue from operations |
3,606.04 |
377.12 |
104.88 |
3,983.16 |
628.45 |
| II. Other income |
95.42 |
116.71 |
74.47 |
212.13 |
144.55 |
| III. Total Income |
3,701.46 |
493.83 |
179.36 |
4,195.30 |
773.00 |
| IV. Expenses: |
|
|
|
|
|
| Cost of materials consumed |
– |
– |
– |
– |
– |
| Purchase of stock-in-Trade |
– |
– |
– |
– |
– |
| Changes in inventories of finished goods |
– |
– |
– |
– |
– |
| Work-in-progress and Stock-in-Trade |
– |
– |
– |
– |
– |
| Employee benefit expense |
40.76 |
37.57 |
45.82 |
78.33 |
86.91 |
| Financial costs |
151.45 |
62.43 |
64.82 |
213.88 |
145.67 |
| Depreciation and amortisation cost |
39.29 |
39.33 |
54.07 |
78.62 |
118.47 |
| Other expenses |
104.25 |
22.32 |
21.64 |
126.57 |
99.66 |
| Total expenses |
335.75 |
161.66 |
186.35 |
497.41 |
450.71 |
| V. Profit before exceptional and extraordinary items and tax (III-IV) |
3,365.71 |
332.17 |
(6.99) |
3,697.89 |
322.29 |
| VI. Exceptional items |
– |
– |
– |
– |
– |
| VII. Profit before extraordinary items and tax (V – VI) |
3,365.71 |
332.17 |
(6.99) |
3,697.89 |
322.29 |
| VIII. Extraordinary Items |
– |
– |
11.88 |
– |
264.57 |
| IX. Profit before tax (VII-VIII) |
3,365.71 |
332.17 |
(18.87) |
3,697.89 |
57.72 |
| X. Tax expense |
|
|
|
|
|
| (1) Current tax |
– |
– |
– |
– |
– |
| (2) Deferred tax |
(2.71) |
(2.74) |
(0.15) |
(5.45) |
(1.58) |
| XI. Profit /(Loss) for the period from continuing operations (VII-VIII) |
3,363.01 |
329.43 |
(19.02) |
3,692.43 |
59.30 |
| XII. Profit/(loss) from discontinuing operations |
– |
– |
– |
– |
– |
| XIII. Tax expense of discontinuing operations |
– |
– |
– |
– |
– |
| XIV. Profit/(loss) from Discontinuing operations (after tax) |
– |
– |
– |
– |
– |
| XV. Profit/ (Loss) |
3,363.01 |
329.43 |
(19.02) |
3,692.43 |
59.30 |
| XVI. Earning per equity share: |
|
|
|
|
|
| Face value per equity shares Rs.10/- fully paid up. |
|
|
|
|
|
| (1) Basic |
32.55 |
3.19 |
(0.18) |
35.74 |
0.57 |
| (2) Diluted |
32.55 |
3.19 |
(0.18) |
35.74 |
0.57 |
| Particulars |
Year Ended 31st March 2026 (Amount in Lakhs) |
Year Ended 31st March 2025 (Amount in Lakhs) |
| A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
| Net profit before tax and extraordinary items |
3,697.89 |
322.29 |
| Adjustments for: |
|
|
| Depreciation and amortisation expense |
78.62 |
118.47 |
| Interest expenses |
(213.88) |
(145.67) |
| Appropriation of profits |
– |
– |
| Operating profit / (loss) before working capital changes |
3,562.63 |
295.09 |
| Changes in working capital: |
|
|
| Increase / (Decrease) in trade payable |
10.25 |
– |
| Increase in short term borrowing |
4,249.40 |
8.44 |
| Increase / (Decrease) in other current liabilities |
(796.08) |
121.06 |
| (Increase) in Other current assets |
(39.44) |
(13.93) |
| (Increase)/decrease in Inventories |
(1,138.07) |
(0.00) |
| CASH FLOW FROM OPERATING ACTIVITIES |
2,286.06 |
115.57 |
|
5,848.68 |
410.66 |
| Less: Taxes paid |
– |
– |
| NET CASH FLOW FROM OPERATING ACTIVITIES |
5,848.68 |
410.66 |
| B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
| Decrease/ (Increase) in long term loan and advances |
313.60 |
1,625.25 |
| Increase/ (Decrease) in Current Investments |
(4,309.78) |
(3,399.14) |
| Increase/ (Decrease) in Non Current Investments |
(1,003.99) |
824.04 |
| (Purchase)/ Sale of Property, Plant and Equipment |
(0.18) |
789.78 |
| NET CASH (USED IN) INVESTING ACTIVITIES |
(5,000.35) |
(424.64) |
| C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
| Proceeds from Short term Borrowings |
213.88 |
145.67 |
| Interest expenses |
(1,047.07) |
(284.49) |
| Repayment of Long term Borrowings |
|
|
| NET CASH FLOW FROM / (USED IN) FINANCING ACTIVITIES |
(833.19) |
(138.84) |
| NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS (A+B+C) |
15.15 |
(152.81) |
| Cash and Cash equivalents at beginning of the year (Refer Note 14) |
3.54 |
156.35 |
| Cash and Cash equivalents at end of the period (Refer Note 14) |
18.69 |
3.54 |
| D. Cash and Cash equivalents comprise of |
|
|
| Cash on hand |
4.95 |
1.65 |
| Balances with banks |
|
|
| In current accounts |
13.74 |
1.90 |
| Total |
18.69 |
3.54 |
| Particulars |
Year Ended 31st March 2026
(Amount in Lakhs) |
Year Ended 31st March 2025
(Amount in Lakhs) |
| I. EQUITY AND LIABILITIES |
|
|
| (1) Shareholder’s funds |
|
|
| (a) Share capital |
1,033.12 |
1,033.12 |
| (b) Surplus |
16,605.33 |
13,090.71 |
| (c) Money received against share warrants |
|
|
| (2) Minority Interest |
1,878.54 |
421.81 |
| (3) Share Application Pending Allotment |
– |
– |
| (4) Non-current liabilities |
|
|
| (a) Long-term borrowings |
11,290.52 |
3,755.73 |
| (b) Deferred tax liability (net) |
40.78 |
43.14 |
| (c) Other Long term liabilities |
8.10 |
8.10 |
| (5) Current liabilities |
|
|
| (a) Short term borrowings |
7,430.65 |
4,081.17 |
| (b) Trade payables |
|
|
| (A) total outstanding dues of micro enterprises and small enterprises; and |
– |
– |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises |
1,498.73 |
1,661.96 |
| (c) Other current liabilities |
7,240.90 |
8,354.12 |
| (d) Short-term provisions |
2,043.37 |
703.28 |
| Total |
49,070.04 |
33,153.14 |
| II. Assets |
|
|
| (1) Non-current assets |
|
|
| (a) Property, plant and equipment and Intangible assets |
|
|
| (i) Property, plant and equipment |
1,768.76 |
2,585.95 |
| (iii) Intangible assets |
67.87 |
169.30 |
| (b) Non-current investments |
2,105.91 |
430.68 |
| (c) Long term loan & Advances |
3,840.61 |
3,702.86 |
| (d) Other non current Assets |
3,400.20 |
– |
| (2) Current assets |
|
|
| (a) Current Investment |
4,634.31 |
1,366.84 |
| (b) Inventories |
15,932.77 |
10,338.77 |
| (c) Trade receivables |
5,782.68 |
3,438.03 |
| (d) Cash and cash equivalents |
611.94 |
63.78 |
| (e) Short Term loans & Advances |
10,271.43 |
10,651.24 |
| (f) Other Current Assets |
653.56 |
405.69 |
| Total |
49,070.04 |
33,153.14 |
| Particulars |
Half Year Ended 31st March 2026 (Amount in Lakhs) (Audited) |
Half Year Ended 30th Sept 2025 (Amount in Lakhs) (Unaudited) |
Half Year Ended 31st March 2025 (Amount in Lakhs) (Audited) |
Year Ended 31st March 2026 (Amount in Lakhs) (Audited) |
Year Ended 31st March 2025 (Amount in Lakhs) (Audited) |
| I. Revenue from operations |
11,329.29 |
5,450.13 |
6,280.39 |
16,779.42 |
10,343.14 |
| II. Other income |
48.18 |
165.00 |
75.82 |
213.18 |
146.92 |
| III. Total Income |
11,377.48 |
5,615.13 |
6,356.22 |
16,992.60 |
10,490.06 |
| IV. Expenses: |
|
|
|
|
|
| Cost of materials consumed |
7,808.69 |
2,264.62 |
2,443.71 |
10,073.31 |
4,478.60 |
| Purchase of stock-in-Trade |
– |
– |
– |
– |
– |
| Changes in inventories |
(1,534.93) |
1,109.67 |
2,916.88 |
(425.26) |
4,181.32 |
| Work-in-progress and Stock-in-Trade |
– |
– |
– |
– |
– |
| Employee benefit expense |
288.86 |
136.67 |
136.99 |
425.52 |
195.11 |
| Financial costs |
554.47 |
134.31 |
127.30 |
688.77 |
220.73 |
| Depreciation and amortisation cost |
133.13 |
44.81 |
65.45 |
177.94 |
129.98 |
| Other expenses |
101.20 |
41.49 |
88.52 |
142.69 |
181.27 |
| Total expenses |
7,351.42 |
3,731.57 |
5,778.86 |
11,082.98 |
9,387.00 |
| V. Profit before exceptional and extraordinary items and tax (III-IV) |
4,026.06 |
1,883.56 |
577.36 |
5,909.62 |
1,103.06 |
| VI. Exceptional items |
– |
– |
– |
– |
– |
| VII. Profit before extraordinary items and tax (V – VI) |
4,026.06 |
1,883.56 |
577.36 |
5,909.62 |
1,103.06 |
| VIII. Extraordinary Items |
– |
– |
11.88 |
– |
264.57 |
| IX. Profit before tax (VII-VIII) |
4,026.06 |
1,883.56 |
565.48 |
5,909.62 |
838.49 |
| X. Tax expense |
|
|
|
|
|
| (1) Current tax |
684.57 |
664.67 |
131.21 |
|
|
