Bright Brothers Limited — Quarter and year ended 31 March 2026
| Sr. No. | Particulars | Quarter Ended 31.03.26 (Audited) (Refer Note 5) | Quarter Ended 31.12.25 (Unaudited) | Quarter Ended 31.03.25 (Audited) (Refer Note 5) | Year ended 31.03.26 (Audited) | Year ended 31.03.25 (Audited) |
|---|---|---|---|---|---|---|
| (I) | Revenue from Operations | 8,558.40 | 7,828.53 | 7,997.40 | 35,017.94 | 32,837.83 |
| (II) | Other Income | 137.43 | 53.36 | 63.67 | 281.37 | 183.31 |
| (III) | Total Income (I+II) | 8,695.83 | 7,881.89 | 8,061.07 | 35,299.31 | 33,021.14 |
| (IV) | Expenses | |||||
| Cost of materials consumed | 5,626.88 | 5,052.69 | 4,759.70 | 23,216.14 | 21,600.14 | |
| Purchases of Stock-in-Trade | 133.95 | 34.59 | 213.29 | 324.92 | 371.95 | |
| Changes in inventories of finished goods, Stock-in-Trade and work-in-progress | (162.87) | 54.02 | 270.35 | (251.61) | (105.63) | |
| Employee benefits expense | 785.19 | 790.32 | 734.24 | 3,047.46 | 2,771.52 | |
| Finance costs | 227.90 | 230.23 | 251.56 | 911.69 | 865.14 | |
| Depreciation and amortization expense | 303.29 | 287.30 | 274.80 | 1,161.93 | 1,040.36 | |
| Other expenses | 1,558.34 | 1,402.48 | 1,355.55 | 6,002.92 | 5,372.97 | |
| Total expenses (IV) | 8,472.68 | 7,861.63 | 7,859.49 | 34,413.45 | 31,916.45 | |
| (V) | Profit/(Loss) before exceptional items and tax (III-IV) | 223.15 | 20.26 | 201.58 | 885.86 | 1,104.69 |
| (VI) | Exceptional Items | – | – | – | – | – |
| (VII) | Profit/(Loss) before tax (V+VI) | 223.15 | 20.26 | 201.58 | 885.86 | 1,104.69 |
| (VIII) | Tax expenses | |||||
| (1) Current tax | 62.64 | 12.71 | 52.21 | 278.59 | 197.30 | |
| (2) MAT credit availed | (36.98) | (7.17) | 28.08 | (132.48) | (95.38) | |
| (3) Deferred tax | (3.41) | (0.29) | (33.15) | (25.37) | 139.59 | |
| (4) Excess / Short Provision for Earlier Years | (9.03) | – | – | (9.03) | – | |
| (IX) | Profit for the period (VII-VIII) | 209.93 | 15.01 | 154.44 | 774.15 | 863.18 |
| (X) | Other Comprehensive Income | |||||
| A (I) Items that will not be reclassified to profit or loss | ||||||
| (1) Remeasurements of net defined benefit plans | 27.02 | 14.19 | 9.49 | 23.63 | (2.71) | |
| (2) Income tax relating to Re-measurement of defined employee benefit plans | (7.87) | (4.13) | (2.64) | (6.88) | 0.75 | |
| B. Items that may be reclassified to the statement of profit and loss | ||||||
| Exchange differences in translating the financial statements of foreign operations | – | – | – | – | – | |
| Other Comprehensive Income for the year, net of income tax | 19.15 | 10.06 | 6.86 | 16.75 | (1.96) | |
| (XI) | Total Comprehensive Income for the period (Comprising Profit (Loss) and Other Comprehensive Income for the period) (IX+X) | 229.08 | 25.07 | 161.30 | 790.90 | 861.22 |
| (XII) | Paid-up Equity Share Capital (Face Value of Rs. 10/- each) | 568.02 | 568.02 | 568.02 | 568.02 | 568.02 |
| (XIII) | Earnings per equity share (in Rs.) | |||||
| (1) Basic | 3.70 | 0.26 | 2.72 | 13.63 | 15.20 | |
| (2) Diluted | 3.70 | 0.26 | 2.72 | 13.63 | 15.20 |
| Sr. No. | Particulars | Quarter Ended 31.03.26 (Audited) Refer Notes | Quarter Ended 31.12.25 (Unaudited) | Quarter Ended 31.03.25 (Audited) Refer Notes | Year Ended 31.03.26 (Audited) | Year Ended 31.03.25 (Audited) |
|---|---|---|---|---|---|---|
| (I) | Revenue from Operations | 9,160.02 | 8,338.80 | 8,549.02 | 37,504.04 | 33,586.27 |
| (II) | Other Income | 137.39 | 50.56 | 55.26 | 336.40 | 172.42 |
| (III) | Total Income (I+II) | 9,297.41 | 8,389.36 | 8,604.28 | 37,840.44 | 33,758.69 |
| (IV) | Expenses | |||||
| Cost of materials consumed | 5,739.33 | 5,213.81 | 4,744.33 | 24,103.74 | 21,705.15 | |
| Purchases of Stock-in-Trade | 133.95 | 34.59 | 213.29 | 324.92 | 371.95 | |
| Changes in inventories of finished goods, Stock-in-Trade and work-in-progress | (168.80) | 73.74 | 318.44 | (259.77) | (55.75) | |
| Employee benefits expense | 983.38 | 981.99 | 961.96 | 3,838.16 | 3,042.98 | |
| Finance costs | 234.47 | 240.91 | 269.57 | 953.87 | 887.59 | |
| Depreciation and amortization expense | 319.11 | 301.29 | 288.10 | 1,219.87 | 1,056.82 | |
| Other expenses | 1,830.66 | 1,676.10 | 1,577.59 | 6,956.14 | 5,659.11 | |
| Total expenses (IV) | 9,072.10 | 8,522.43 | 8,373.28 | 37,136.93 | 32,667.85 | |
| (V) | Profit/(Loss) before exceptional items and tax (III-IV) | 225.31 | (133.07) | 231.00 | 703.51 | 1,090.84 |
| (VI) | Exceptional items | – | ||||
| (VII) | Profit/(Loss) before tax (V+VI) | 225.31 | (133.07) | 231.00 | 703.51 | 1,090.84 |
| (VIII) | Tax expenses | |||||
| (1) Current tax | 62.64 | 12.71 | 52.21 | 278.59 | 197.30 | |
| (2) MAT credit availed | (36.98) | (7.17) | 28.08 | (132.48) | (95.38) | |
| (3) Deferred tax | (3.42) | (0.29) | (33.15) | (25.37) | 139.59 | |
| (4) Excess/Short Provision For Earlier Years | (9.03) | (9.03) | ||||
| (IX) | Profit for the period (VII-VIII) | 212.10 | (138.33) | 183.86 | 591.80 | 849.33 |
| (X) | Other Comprehensive Income | |||||
| A (i) Items that will not be reclassified to profit or loss | ||||||
| (1) Remeasurements of net defined benefit plans | 27.02 | 14.19 | 9.49 | 23.63 | (2.71) | |
| (2) Income tax relating to Re-measurement of defined employee benefit plans | (7.87) | (4.13) | (2.64) | (5.88) | 0.75 | |
| B. Items that may be reclassified to the statement of profit and loss | ||||||
| Exchange differences in translating the financial statements of foreign operations | (5.28) | (3.71) | 0.31 | (10.17) | (2.71) | |
| Other Comprehensive Income for the year, net of income tax | 13.87 | 6.35 | 7.16 | 6.58 | (4.67) | |
| (XI) | Total Comprehensive Income for the period (Comprising Profit/(Loss) and Other Comprehensive Income for the period) (IX+X) | 225.97 | (131.98) | 191.02 | 598.38 | 844.66 |
| (XII) | Paid-up Equity Share Capital | 568.02 | 568.02 | 568.02 | 568.02 | 568.02 |
| Face Value (of Rs. 10/- each) | ||||||
| (XIII) | Earnings per equity share (in Rs.) | |||||
| (1) Basic | 3.73 | (2.44) | 3.24 | 10.42 | 14.95 | |
| (2) Diluted | 3.73 | (2.44) | 3.24 | 10.42 | 14.95 |
| Particulars | STANDALONE As at 31.03.2026 Audited | STANDALONE As at 31.03.2025 Audited | CONSOLIDATED As at 31.03.2026 Audited | CONSOLIDATED As at 31.03.2025 Audited |
|---|---|---|---|---|
| ASSETS | ||||
| 1. Non-current assets | ||||
| (a) Property, plant and equipment | 6,720.63 | 6,243.91 | 6,827.11 | 6,388.89 |
| (b) Capital work-in-progress | 34.78 | 11.04 | 34.78 | 11.04 |
| (c) Intangible Assets under development | 75.79 | 28.20 | 75.79 | 28.20 |
| (d) Right to use – Lease | 2,055.51 | 1,756.30 | 2,055.51 | 1,756.30 |
| (e) Financial assets | ||||
| – (i) Investments in subsidiary | 83.08 | 83.08 | – | – |
| – (ii) Other investments | 31.29 | 20.63 | 31.29 | 20.63 |
| – (iii) Loan to subsidiary | 297.21 | 225.93 | – | – |
| – (iv) Others financial assets | 582.68 | 896.32 | 582.68 | 896.32 |
| Income tax assets (net) | 121.74 | 106.25 | 121.74 | 106.25 |
| (f) Other non-current assets | 680.64 | 444.04 | 680.64 | 444.05 |
| Total non-current assets | 10,683.35 | 9,815.71 | 10,409.54 | 9,651.58 |
| 2. Current assets | ||||
| (a) Inventories | 2,965.01 | 2,305.82 | 3,281.88 | 2,866.45 |
| (b) Financial assets | ||||
| – (i) Investments | 449.13 | 425.35 | 449.13 | 425.35 |
| – (ii) Trade receivables | 9,291.71 | 8,690.69 | 9,767.41 | 8,590.44 |
| – (iii) Cash and cash equivalents | 739.28 | 784.90 | 888.17 | 1,059.79 |
| – (iv) Bank Balance other than cash and cash equivalents | 17.93 | 27.98 | 17.93 | 27.98 |
| – (v) Other financial assets | 424.25 | 316.36 | 382.21 | 295.53 |
| (c) Other current assets | 277.85 | 171.63 | 296.76 | 192.44 |
| Total current assets | 14,165.16 | 12,722.73 | 15,083.49 | 13,457.98 |
| TOTAL ASSETS | 24,848.51 | 22,538.44 | 25,493.03 | 23,109.66 |
| EQUITY AND LIABILITIES | ||||
| Equity | ||||
| (a) Equity share capital | 568.02 | 568.02 | 568.02 | 568.02 |
| (b) Other equity | 7,854.61 | 7,205.74 | 7,523.65 | 7,067.27 |
| Total equity | 8,422.63 | 7,773.76 | 8,091.67 | 7,635.29 |
| Liabilities | ||||
| 1. Non-current liabilities | ||||
| (a) Financial liabilities | ||||
| – (i) Borrowings | 1,756.09 | 1,489.92 | 1,756.09 | 1,489.92 |
| – (ii) Lease liabilities | 2,071.60 | 1,746.56 | 2,071.60 | 1,746.56 |
| (b) Provisions | 104.39 | 86.90 | 104.39 | 86.90 |
| (c) Deferred tax liabilities (net) | 44.84 | 78.47 | 44.84 | 78.47 |
| (d) Other non-current liabilities | – | – | – | – |
| Total non-current liabilities | 3,976.92 | 3,401.85 | 3,976.92 | 3,401.85 |
| 2. Current liabilities | ||||
| (a) Financial liabilities | ||||
| – (i) Borrowings | 2,594.60 | 1,803.00 | 3,036.39 | 2,071.33 |
| – (ii) Lease liabilities | 204.46 | 133.03 | 204.46 | 133.03 |
| – (iii) Trade payable – Total outstanding dues of micro enterprises and small enterprises | 436.41 | 358.21 | 436.41 | 358.21 |
| – (iii) Trade payable – Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,308.14 | 4,454.10 | 4,639.16 | 4,866.52 |
| – (iv) Other financial liabilities [other than those specified in item (c)] | 3,868.58 | 3 |