Bervin Investment & Leasing Ltd

Financial results and approvals

• Board approved unaudited standalone results for quarter ended 30 June 2026.
• Audit Committee reviewed the results prior to Board approval on 12 August 2026.
• Limited Review Report by Kumar Amboj & Associates accompanies the results.

Signing authority

• Satish Kumar Murgai, Non-Executive Director, authorized to sign the unaudited results.

Regulatory, segment and compliance notes

• Results prepared under Ind AS 34 and SEBI LODR Reg 33; single primary segment.
• No leasing business undertaken in the quarter.

Auditor remarks

• Auditor's review concluded no material misstatement in the unaudited results.

Board meeting details

• Board meeting held on 12 August 2026; results announced today.

Meeting Details

• Date of meeting: August 12, 2026; time and venue not disclosed.

Key Agenda Items

• Un-audited standalone financial results for quarter ended June 30, 2026 to be considered/approved.

Other Notes

• Trading window closed from July 1, 2026; re-open 48 hours after results announcement.

Dematerialisation processing and ownership update

• Securities received for dematerialisation in quarter ended 30 June 2026 were confirmed to the depositories by RCMC.
• Securities in the certificates have been listed on the stock exchanges where the earlier issued securities are listed.
• Security certificates received for dematerialisation were mutilated and cancelled; depository name substituted as owner within 15 days.

Internal Auditor Re-appointment

• Mr. Manoj Kumar Prajapati re-appointed as Internal Auditor for FY 2026-27.
• Effective May 29, 2026, for a one-year term.
• Re-appointment was recommended by the Audit Committee.
• He is a Chartered Accountant with 21+ years' experience in forensic and risk assignments.

Q4 and FY26 results

• 📊 Standalone Q4 FY26 total income was ₹6.67 lakh versus ₹153.46 lakh last year.
• 📊 FY26 total income was ₹35.15 lakh versus ₹29.39 lakh in FY25.
• 📊 Q4 FY26 profit before tax was ₹185.78 lakh versus ₹107.71 lakh last year.
• 📊 FY26 loss before tax was ₹1,566.58 lakh versus ₹97.95 lakh in FY25.
• 📊 FY26 profit after tax matched PBT at a ₹1,566.58 lakh loss.
• 📊 Basic and diluted EPS were ₹3.15 for Q4 FY26 and negative ₹26.56 for FY26.

Costs and balance sheet

• 📊 FY26 finance costs fell to ₹54.31 lakh from ₹74.20 lakh.
• 📊 FY26 employee benefits expense rose to ₹18.77 lakh from ₹17.43 lakh.
• 📊 FY26 other expenses were ₹16.40 lakh versus ₹35.71 lakh last year.
• 📊 FY26 included a ₹1,512.25 lakh loss on investments/F&O.
• 📊 Total assets were ₹2,296.72 lakh at March 31, 2026, versus ₹4,015.95 lakh.
• 📊 Borrowings declined to ₹407.73 lakh from ₹872.89 lakh.
• 📊 Investments fell to ₹1,912.74 lakh from ₹3,463.21 lakh.
• 📊 Cash and cash equivalents were ₹13.28 lakh at March 31, 2026.

Cash flow and equity

• 📊 FY26 operating cash outflow was ₹647.92 lakh versus ₹423.94 lakh last year.
• 📊 FY26 investing cash inflow was ₹1,261.65 lakh, driven by investment sales and fixed deposits.
• 📊 FY26 financing cash outflow was ₹461.93 lakh.
• 📊 Cash and cash equivalents ended at ₹13.28 lakh, down from ₹88.09 lakh.
• 📊 Equity share capital remained unchanged at ₹589.81 lakh.
• 📊 Other equity declined to ₹1,289.90 lakh from ₹2,274.57 lakh.

Audit and operations

• 📍 Statutory auditors issued an unmodified opinion on the standalone results.
• 📍 The company reported a single primary business segment.
• 📍 No leasing business was undertaken during the quarter.

Business model

• 🗒️ Bervin Investment and Leasing Limited is an investment company.
• 🗒️ The company earns income mainly from investments and financial assets.

Meeting Details

• Board meeting scheduled for Friday, May 29, 2026.

Key Agenda Items

• Approve audited standalone financial results for quarter and year ended March 31, 2026.

Other Notes

• Trading window closed from April 1, 2026, and reopens 48 hours after results announcement.