Bentley Commercial Enterprises Ltd

Financial highlights

• Total income for quarter ended 30 Jun 2026: ₹60.34 lakh.
• Revenue from operations for quarter ended 30 Jun 2026: ₹0.48 lakh.
• Other Income for quarter ended 30 Jun 2026: ₹57.97 lakh.
• Profit before tax for quarter ended 30 Jun 2026: ₹53.24 lakh.
• Current tax: ₹13.40 lakh; Deferred ₹0.31 lakh.
• Profit after tax for quarter ended 30 Jun 2026: ₹39.53 lakh.
• Earnings per share (Basic/Diluted) for quarter ended 30 Jun 2026: ₹3.97.
• Board approved unaudited standalone results for quarter ended 30 Jun 2026.
• Limited Review Report by B. L. Dasharda & Associates.
• The company operates in a single segment.

Meeting Details

• Board meeting on 13 August 2026 to consider unaudited quarterly results for June 2026.

Key Agenda Items

• Consider and approve unaudited financial results for the quarter ended 30 June 2026.

Other Notes

• Trading window closed from 1 July 2026 until 48 hours after results declaration.

Dematerialisation processing and listing status

• Dematerialisation requests for quarter ended 30 June 2026 were processed and confirmed to depositories.
• Securities dematerialised have been listed on the stock exchanges where the earlier securities are listed.
• Physical certificates were mutilated and cancelled after verification, with depository name substituted as registered owner within timelines.

Financial Performance 📊

• Revenue from operations was nil for Q3 and nine months ended Dec 31, 2025; ₹0.48 lakh for FY 2024-25.
• Total income was ₹174.07 lakh in Q3 FY26, down from ₹288.87 lakh in Q2 FY26 and ₹190.76 lakh in Q3 FY25.
• Profit before tax was ₹169.37 lakh in Q3 FY26, down from ₹284.63 lakh in Q2 FY26 but up from ₹187.08 lakh in Q3 FY25.
• Profit after tax was ₹126.74 lakh in Q3 FY26, down from ₹213.46 lakh in Q2 FY26 and ₹139.74 lakh in Q3 FY25.
• Basic and diluted EPS for Q3 FY26 stood at ₹12.72, down from ₹21.43 in Q2 FY26.
• Nine months ended Dec 31, 2025 PAT was ₹338.35 lakh versus ₹341.45 lakh in nine months ended Dec 31, 2024.

Expenses & Other Income

• Total expenses increased to ₹4.71 lakh in Q3 FY26 from ₹4.25 lakh in Q2 FY26 and ₹3.68 lakh in Q3 FY25.
• Employee benefits expense was ₹2.65 lakh in Q3 FY26, up from ₹2.55 lakh in Q2 FY26.
• Other expenses rose to ₹2.06 lakh in Q3 FY26 from ₹1.70 lakh in Q2 FY26.
• Other income declined to ₹174.07 lakh in Q3 FY26 from ₹288.87 lakh in Q2 FY26 and ₹190.76 lakh in Q3 FY25.

Comprehensive Income & Risks ⚠️

• Other comprehensive income showed a loss of ₹1,448.38 lakh in Q3 FY26, improving from a loss of ₹2,226.30 lakh in Q2 FY26.
• Total comprehensive loss for Q3 FY26 was ₹1,321.64 lakh, better than ₹2,012.84 lakh loss in Q2 FY26.

Corporate & Governance 🗒️

• Statutory auditors issued a limited review report with no material misstatements noted.
• Company operates in a single segment; results prepared under Ind AS 34 and approved on Feb 7, 2026.
• No capex or finance costs reported during the period.

Financial Performance

• Board approved unaudited standalone financial results for Q3 and nine months ended December 31, 2025.
• Total income for nine months ended December 31, 2025, was ₹468.05 lakhs; profit before tax was ₹452.26 lakhs.
• Profit after tax for nine months ended December 31, 2025, stood at ₹338.35 lakhs.
• Other comprehensive income showed a loss of ₹2,479.33 lakhs for the nine months ended December 31, 2025.
• Total comprehensive loss for the nine months ended December 31, 2025, was ₹2,140.98 lakhs.
• Earnings per share (basic and diluted) for nine months ended December 31, 2025, were ₹33.97.

Governance & Compliance ️

• Statutory auditors issued a limited review report with no material misstatements or qualifications.
• Board noted new Labour Codes effective November 21, 2025; no significant impact expected due to small workforce.

Business Operations

• Company operates in a single business segment.
• No Corporate Social Responsibility (CSR) expenses incurred during the period.