THE BOMBAY BURMAH TRADING CORPORATION LIMITED — Quarter and year ended 31 March 2026 (Standalone and Consolidated)
The document includes both standalone and consolidated results, along with standalone and consolidated balance sheets and cash flow statements, plus consolidated segment information.
| Sr. No. | Particulars | Quarter ended 31/03/2026 (Unaudited) Refer Note 9 | 31/12/2025 (Unaudited) | 31/03/2025 (Unaudited) Refer Note 9 | Year ended 31/03/2026 (Audited) | 31/03/2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | |||||
| a) Sale of products | 71.00 | 71.00 | 61.90 | 291.59 | 271.44 | |
| b) Other operating income | 0.74 | 1.38 | 1.06 | 4.22 | 3.67 | |
| Total revenue from operations | 71.74 | 72.38 | 62.96 | 295.81 | 275.11 | |
| c) Other income (refer note 4) | 3.33 | 121.79 | 2.31 | 131.46 | 197.33 | |
| Total income | 75.07 | 194.17 | 65.27 | 427.27 | 472.44 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 32.97 | 43.96 | 35.99 | 150.94 | 142.81 | |
| b) Purchase of stock-in-trade | 1.26 | 1.96 | 0.93 | 5.26 | 4.27 | |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 6.20 | (3.38) | (1.70) | 9.50 | (2.00) | |
| d) Employee benefits expense | 17.80 | 19.21 | 18.51 | 74.72 | 84.23 | |
| e) Finance costs | 4.85 | 5.98 | 8.85 | 24.61 | 33.02 | |
| f) Depreciation and amortisation expense | 1.82 | 1.88 | 1.70 | 7.62 | 6.72 | |
| g) Other expenses | 15.01 | 22.04 | 21.66 | 79.70 | 85.61 | |
| Total expenses | 79.91 | 91.65 | 85.94 | 352.35 | 354.66 | |
| 3 | (Loss)/profit before exceptional items and tax (1-2) | (4.84) | 102.52 | (20.67) | 74.92 | 117.78 |
| 4 | Exceptional items – gain (net) (refer note 5) | 87.69 | – | 57.58 | 136.30 | 11.21 |
| 5 | Profit before tax (3+4) | 82.85 | 102.52 | 36.91 | 211.22 | 128.99 |
| 6 | Tax expenses | |||||
| (a) Current tax | 0.62 | – | 7.22 | 0.62 | 7.22 | |
| (b) Tax relating to earlier year | – | – | – | – | 0.32 | |
| (c) Deferred tax | – | – | 2.21 | – | 2.21 | |
| Total tax expenses | 0.62 | – | 9.43 | 0.62 | 9.75 | |
| 7 | Profit after tax (5-6) | 82.23 | 102.52 | 27.48 | 210.60 | 119.24 |
| 8 | Other comprehensive (loss)/income for the period / year | |||||
| a) Items that will not be reclassified subsequently to profit or loss | (1.12) | – | (0.45) | (0.79) | 1.94 | |
| b) Items that will be reclassified subsequently to profit or loss | 0.41 | 0.30 | 0.22 | 1.52 | 0.49 | |
| Total | (0.71) | 0.30 | (0.23) | 0.73 | 2.43 | |
| 9 | Total Comprehensive income for the period / year (7+8) | 81.52 | 102.82 | 27.25 | 211.33 | 121.67 |
| 10 | Paid-up equity share capital (face value of ₹ 2 each) | 13.95 | 13.95 | 13.95 | 13.95 | 13.95 |
| 11 | Other equity | 269.11 | 175.05 | |||
| 12 | Earnings per equity share (of ₹ 2 each) [not annualised except for the year end] : | |||||
| a) Basic (in ₹) | 11.79 | 14.69 | 3.94 | 30.18 | 17.09 | |
| b) Diluted (in ₹) | 11.79 | 14.69 | 3.94 | 30.18 | 17.09 | |
| 13 | Ratios (refer note 7) | |||||
| a) Debt equity ratio (in times) | 0.73 | 0.64 | 1.71 | 0.73 | 1.71 | |
| b) Debt service coverage ratio (in times) | 0.38 | 18.46 | (0.80) | 3.46 | 3.21 | |
| c) Interest service coverage ratio (in times) | 0.38 | 18.46 | (1.14) | 4.35 | 4.77 | |
| d) Current ratio (in times) | 0.66 | 0.84 | 0.44 | 0.66 | 0.44 | |
| e) Long term debt to working capital (in times) | (0.08) | (0.19) | (0.37) | (0.08) | (0.37) | |
| f) Current liability ratio (in %) | 93.73% | 93.86% | 95.35% | 93.73% | 95.35% | |
| g) Total debt to total assets (in %) | 34.95% | 33.36% | 52.47% | 34.95% | 52.47% | |
| h) Debtors turnover (in times) | 5.69 | 5.62 | 4.29 | 5.61 | 4.96 | |
| i) Inventory turnover (in times) | 2.78 | 2.86 | 2.37 | 2.84 | 2.48 | |
| j) Operating margin (in %) | (2.09%) | (15.76%) | (19.74%) | (8.22%) | (14.47%) | |
| k) Net profit margin (in %) | 114.62% | 141.64% | 43.65% | 71.19% | 43.34% | |
| l) Bad debt to trade receivable ratio (in %) | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | |
| m) Outstanding redeemable preference shares | Nil | Nil | Nil | Nil | Nil | |
| n) Capital redemption reserve | Nil | Nil | Nil | Nil | Nil | |
| o) Debenture redemption reserve | Nil | Nil | Nil | Nil | Nil | |
| p) Net worth | 283.06 | 320.15 | 189.00 | 283.06 | 189.00 |
| Sr. No. | Particulars | As at 31/03/2026 (Audited) | As at 31/03/2025 (Audited) |
|---|---|---|---|
| (A) | Assets | ||
| (1) | Non-current assets | ||
| (a) Property, plant and equipment | 59.27 | 71.30 | |
| (b) Capital work-in-progress | 3.40 | 0.78 | |
| (c) Intangible assets | 0.41 | 0.77 | |
| (d) Financial assets | |||
| (i) Investment in subsidiaries and associates | 310.15 | 347.60 | |
| (ii) Investments (others) | 4.72 | 4.24 | |
| (iii) Loans | 0.26 | 0.42 | |
| (iv) Other financial assets | 2.91 | 8.03 | |
| (e) Income tax assets (net) | 3.70 | 1.39 | |
| (f) Other non-current assets | 16.63 | 1.75 | |
| Total non-current assets | 401.45 | 436.28 | |
| (2) | Current assets | ||
| (a) Inventories | 55.14 | 61.48 | |
| (b) Biological assets other than bearer plants | 0.95 | 1.78 | |
| (c) Financial assets | |||
| (i) Trade receivables | 51.81 | 53.66 | |
| (ii) Cash and cash equivalents | 62.06 | 11.98 | |
| (iii) Bank balances other than cash and cash equivalents | 2.55 | 14.75 | |
| (iv) Loans | 0.20 | 0.36 | |
| (v) Other financial assets | 7.39 | 5.44 | |
| (d) Other current assets | 11.93 | 30.81 | |
| Total current assets | 192.03 | 180.26 | |
| Assets classified as held for sale (refer note 6) | 0.48 | 0.48 | |
| Total assets | 593.96 | 617.02 | |
| (B) | Equity and Liabilities | ||
| (1) | Equity | ||
| (a) Equity share capital | 13.95 | 13.95 | |
| (b) Other equity | 269.11 | 175.05 | |
| Total equity | 283.06 | 189.00 | |
| (2) | Liabilities | ||
| (2.1) | Non-current liabilities | ||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 8.11 | 9.95 | |
| (b) Provisions | 11.37 | 9.96 | |
| Total non-current liabilities | 19.48 | 19.91 | |
| (2.2) | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 197.61 | 312.10 | |
| (ii) Lease liabilities | 1.85 | 1.70 | |
| (iii) Trade payables | |||
| (a) Total outstanding dues of micro enterprises and small enterprises | 8.14 | 3.50 | |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 31.25 | 38.89 | |
| (iv) Other financial liabilities | 10.19 | 12.91 | |
| (b) Other current liabilities | 3.50 | 8.13 | |
| (c) Provisions | 23.88 | 24.29 | |
| (d) Current tax liabilities (net) | – | 5.16 | |
| Total current liabilities | 276.42 | 406.68 | |
| Liabilities directly associated with assets held for sale (refer note 6) | 15.00 | 1.43 | |
| Total liabilities | 310.90 | 428.02 | |
| Total equity and liabilities | 593.96 | 617.02 |
| Sr. No. | Particulars | Year ended 31/03/2026 (Audited) | Year ended 31/03/2025 (Audited) |
|---|---|---|---|
| (A) | Cash flows from operating activities | ||
| Profit before tax | 211.22 | 128.99 | |
| Adjustments for: | |||
| Depreciation and amortisation expense | 7.62 | 6.72 | |
| Gain on sale of investments in associate company classified as exceptional item | (45.48) | – | |
| Loss on derecognition of property, plant and equipment classified as exceptional item | – | 8.29 | |
| Property, plant and equipment written off * | 0.02 | 0.00 | |
| Allowance for impairment of trade and other receivables | 1.84 | 2.03 | |
| Gain on sale of property, plant and equipment (net) | (1.09) | (2.61) | |
| Gain on sale of property, plant and equipment classified as exceptional item | (90.82) | (62.31) | |
| Gain on sale of investment property | – | (1.23) | |
| Provision for gratuity and compensated absences | 3.55 | 4.15 | |
| Unrealised gain on foreign currency balance | (0.46) | (0.04) | |
| Net gain on foreign currency translation | 1.52 | 0.49 | |
| Net loss/(gain) in fair value of biological assets other than bearer plants | 0.74 | (0.72) | |
| Sundry balances written off | 0.03 | 0.43 | |
| (Reversal)/provision of allowance for impairment on investment in associates/subsidiary (net) | (0.02) | 0.16 | |
| Liabilities / provisions no longer required written back | (1.44) |