AI assistant
BLB Limited Audit Report / Information 2026
62244_rns_2026-05-27_3cc8234d-e743-48a3-8ae8-16cf1117e035.pdf
Audit Report / Information
Open in viewerOpens in your device viewer
May 27, 2026
ISIN: INE791A01024
| To, | To, |
|---|---|
| The Manager (Listing) | The Manager (Listing) |
| National Stock Exchange of India Limited | BSE Limited |
| Exchange Plaza, Bandra Kurla Complex | |
| Bandra (East), Mumbai- 400 051 | Phiroze Jeejeebhoy Towers, |
| Dalal Street, Mumbai- 400 001 | |
| Symbol: BLBLIMITED | Scrip Code: 532290 |
Sub: Outcome of the Meeting of Board of Directors held on May 27, 2026 inter alia to consider and approve the Audited Standalone and Consolidated Financial Statements and Results along with Auditors’ Report for the quarter and financial year ended on March 31, 2026
Dear Sir/ Ma’am,
Pursuant to Regulation 33 read with Regulation 30 the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company in its meeting held today i.e. on Wednesday, May 27, 2026 has inter alia, considered and approved the Audited Standalone and Consolidated Financial Statements and Results of the Company for the quarter and financial year ended March 31, 2026, as recommended by the Audit Committee.
A copy of the Audited Standalone and Consolidated Financial Results for quarter and year ended March 31, 2026 along with the Auditor’s Report received from M/s. Ram Rattan & Associates, Chartered Accountants, the Statutory Auditors of the Company, are enclosed herewith.
A Declaration in compliance with Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Circular No. CIR/CFD/CMD/56/2016 dated May 27, 2016 regarding Auditor’s Report with unmodified opinion, duly signed by the Whole Time Director (Executive Director) and Chief Financial Officer of the Company are also enclosed herewith.
The financial results for the quarter and financial year ended March 31, 2026 shall be available on the website of the Stock exchanges where equity shares of the Company are listed i.e. www.nseindia.com and www.bseindia.com and on Company’s website www.blblimited.com.
Please note that the meeting of Board of Directors commenced at 04:00 p.m. and was concluded at 06:00 p.m.
We request you to kindly take the above information on record.
For BLB Limited
NISHANT GARUD
Digitally signed by
NISHANT GARUD
Date: 2026.05.27
18:11:55 +05'30'
Nishant Garud
Company Secretary
M. No.: A 35026
Encl: As above
BLB Limited | CIN : L67120DL1981PLC354823
Corporate Member : NSE
Registered Office : H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi-110 002 Tel : 011-49325600
Website : www.blblimited.com, Email : [email protected]
M/S RAM RATTAN & ASSOCIATES Chartered Accountant
CA
104 & 105, 1st Floor, Hans Bhawan, 1, BSZ Marg, New Delhi 110002 Ph. 9810516777, 9953150567 e-mail: [email protected]
INDEPENDENT AUDITOR'S REPORT ON AUDIT OF QUARTERLY AND YEAR TO DATE
STANDALONE AUDITED FINANCIAL RESULTS OF THE COMPANY.
To,
The Board of Directors of BLB Limited
Opinion
We have Audited the accompanying Standalone Financial Results of M/s BLB Limited (“the Company”) for the quarter ended March 31, 2026 and the year to date results for the period 01-04-2025 to 31-03-2026 attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“LODR Regulations”).
In our opinion and to the best of our information and according to the explanations given to us these financial results:
i. are presented in accordance with the requirements of Regulation 33 of the LODR Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the quarter ended March 31, 2026 as well as the year to date results for the period 01-04-2025 to 31-03-2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the standalone Financial Results” section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the Standalone financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Management’s Responsibilities for the Standalone Financial Results
These quarterly standalone financial results as well as the year-to-date standalone financial results have been prepared on the basis of the interim standalone financial statements. The Company’s Board of Directors are responsible for the preparation of these standalone financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting” prescribed under section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and
RAM RATTAN & ASSOCIATES Chartered Accountants
for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial results, the Board of Directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board directors are also responsible for overseeing the financial reporting process of the company.
Auditor's Responsibilities for the audit of standalone financial results for the Quarter & Year ended 31st March,2026.
Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatements, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the standalone financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence
HARRISBURG PA 1733
2
obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the standalone financial results represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matter
The Financial Results for the quarter ended March 31, 2026, which are the balancing figures between audited figures in respect of the full financial year ended 31 March 2026 and the published unaudited/year-to-date figures up to the third quarter of the current financial year. Which were subjected to Limited Review as required under the Listing regulations.
For M/S Ram Rattan & Associates
Chartered Accountants
(FRN: 004472N)
Place: New Delhi
Date: May 27, 2026
UDIN: 26525749JUEOML3523
| BLB LIMITED | ||||||
|---|---|---|---|---|---|---|
| CIN: L67120DL1981PLC354823 | ||||||
| (Corporate Member: NSE & BSE) | ||||||
| Registered Office: H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi - 110 002 | ||||||
| Website: www.bbllimited.com, E-mail: [email protected]; Tel: 011 49325600 | ||||||
| STATEMENT OF STANDALONE AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH 2026 | ||||||
| (₹ in Lacs) | ||||||
| S. No | PARTICULARS | Quarter Ended | Year Ended | |||
| 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 | 31-Mar-25 | ||
| (Audited) | (Unaudited) | (Audited) | (Audited) | (Audited) | ||
| Revenue | ||||||
| I | Revenue from Operations | 7,161 | 27,728 | 5,891 | 74,401 | 53,923 |
| II | Other Income | (21) | 1 | (1) | 220 | 1 |
| III | Total Revenue (I to II) | 7,140 | 27,729 | 5,890 | 74,621 | 53,924 |
| IV | Expenses | |||||
| a) Cost of Material Consumed | - | - | - | - | - | |
| b) Purchase of Stock-in-trade | 6,419 | 24,617 | 4,053 | 69,392 | 51,615 | |
| c) Changes in Inventories of Stock-in-trade | (215) | 1,771 | 2,092 | (9) | 1,120 | |
| d) Employees Benefit Expenses | 78 | 80 | 66 | 277 | 206 | |
| e) Depreciation and Amortisation Expenses | 5 | 4 | 2 | 15 | 12 | |
| f) Finance Costs | 41 | 34 | 30 | 139 | 106 | |
| g) Other Expenses | 134 | 77 | 44 | 352 | 333 | |
| Total Expenses (a to g) | 6,462 | 26,583 | 6,287 | 70,166 | 53,392 | |
| V | Profit before Exceptional Items (III- IV) | 678 | 1,146 | (397) | 4,455 | 532 |
| VI | Exceptional Items | - | - | - | - | - |
| VII | Profit before Tax (V + VI) | 678 | 1,146 | (397) | 4,455 | 532 |
| VIII | Tax Expenses | |||||
| Current Tax | 201 | 287 | (92) | 1,094 | 151 | |
| Deferred Tax | 43 | 2 | (3) | 26 | (5) | |
| IX | Profit/(Loss) for the period (VII- VIII) | 434 | 857 | (302) | 3,335 | 386 |
| X | Other Comprehensive income | |||||
| - Items not to be reclassified to profit & loss account | ||||||
| Net gain/(loss) on FVTOCI Equity Instruments | 40 | - | (303) | 16 | (330) | |
| Income tax effect | (6) | - | 45 | (2) | 49 | |
| Total comprehensive income/ (loss) net of taxes | 34 | - | (258) | 14 | (281) | |
| XI | Total Comprehensive income for the Period (IX+X) | 468 | 857 | (560) | 3,349 | 105 |
| XII | Paid-up Equity Share Capital (Face Value of ₹ 1/- each) | 529 | 529 | 529 | 529 | 529 |
| XIII | Other Equity for the year | 12,506 | 9,207 | |||
| XIV | Earning Per Equity Share of FV ₹1/- each (Not annualized) | |||||
| a) Basic | 0.82 | 1.62 | (0.57) | 6.31 | 0.73 | |
| b) Diluted | 0.82 | 1.62 | (0.57) | 6.31 | 0.73 | |
| Notes: | ||||||
| 1) The above standalone financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on 27th May 2026. The Company confirms that its Statutory Auditors have expressed an unmodified opinion on these Financial Results. | ||||||
| 2) The above standalone financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. | ||||||
| 3) The format for Audited /Unaudited, Annual/quarterly Results is as prescribed vide SEBI circular dated 5th July, 2016 and Schedule III (Division II) of the Companies Act, 2013 applicable to companies that are required to comply with Ind AS. | ||||||
| 4) The figures for the quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year. | ||||||
| 5) In line with the provision of Ind AS-108 'Operating Segment' and on the basis of review of operation being done by the senior management, the operations of the company fall under Shares & Securities business, which is considered to be the only reportable segment by the management. | ||||||
| 6) The audited financial results of the Company are available on the Company's website: www.bbllimited.com and on the Stock Exchanges website www.nseindia.com and www.bseindia.com. | ||||||
| 7) Figures for the previous quarter/ period have been regrouped/ rearranged wherever necessary. |
Date: 27th May 2026
Place: New Delhi
By order of the Board
BLB LIMITED
(Anshul Mehra)
Whole Time Director
(Executive Director)
DIN:00014049
BLB LIMITED
CIN: L671200L1981PLC354823
(Corporate Member: NSE & BSE)
Registered Office: H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi - 110 002
Website: www.bbllimited.com, E-mail: [email protected]; Tel: 011 49325600
STANDALONE AUDITED STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST MARCH 2026
| (₹ in Locs) | ||||
|---|---|---|---|---|
| Sl. No. | Particulars | As at 31st March 2026 | ||
| (Audited) | As at 31st March 2025 | |||
| (Audited) | ||||
| I. ASSETS | ||||
| Non-current assets | ||||
| (a) | Property, Plant and Equipment | 462 | 412 | |
| (b) | Capital work-in-progress | - | - | |
| (c) | Investment Property | - | - | |
| (d) | Intangible Assets | 0 | 0 | |
| (e) | Financial Assets | |||
| (i) Investments | 1,137 | 1,136 | ||
| (ii) Other Financial Assets | 4,121 | 832 | ||
| (f) | Deferred tax assets (net) | 25 | 103 | |
| (g) | Other non-current assets | 1,780 | 752 | |
| Total Non-Current Assets | 7,525 | 3,235 | ||
| Current assets | ||||
| (a) | Inventories | 1,882 | 1,873 | |
| (b) | Financial Assets | |||
| (i) Cash and cash equivalents | 1,034 | 378 | ||
| (ii) Other Financial Assets | 2,794 | 4,224 | ||
| (c) | Current Tax Assets (Net) | - | 28 | |
| (d) | Other current assets | 112 | 91 | |
| Total Current Assets | 5,822 | 6,594 | ||
| Total Assets | 13,347 | 9,829 | ||
| II. EQUITY AND LIABILITIES | ||||
| Equity | ||||
| (a) | Equity Share capital | 529 | 529 | |
| (b) | Other Equity | 12,506 | 9,207 | |
| LIABILITIES | 13,035 | 9,736 | ||
| Non-Current liabilities | ||||
| (a) | Financial Liabilities | |||
| (i) Borrowings | 22 | - | ||
| Total Non - Current liabilities | 22 | - | ||
| Current liabilities | ||||
| (a) | Financial Liabilities | |||
| (i) Borrowings | 5 | 30 | ||
| (ii) Trade payables | ||||
| - to MSME | - | - | ||
| - Other than MSME | 4 | 1 | ||
| (iii) Other Financial Liabilities | 233 | 62 | ||
| (b) | Employee Benefit liability | 4 | 0 | |
| (c) | Income Tax Liability (Net) | 44 | - | |
| Total Current liabilities | 290 | 93 | ||
| Total Equity and Liabilities | 13,347 | 9,829 |
Note: Previous year figures have been regrouped/rearranged, wherever necessary to make figures comparable.
Date: 27th May 2026
Place: New Delhi
By order of the Board
BLB LIMITED
(Anshul Mehra)
Whole Time Director
(Executive Director)
DIN:00014049
| BLB LIMITED | ||
|---|---|---|
| CIN: L67120DL1981PLC354823 | ||
| (Corporate Member: NSE & BSE) | ||
| Registered Office: H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi - 110 002 | ||
| Website: www.bbllimited.com, E-mail: [email protected]; Tel: 011 49325600 | ||
| STANDALONE AUDITED CASH FLOW STATEMENT FOR THE YEAR ENDED ON 31ST MARCH 2026 | ||
| (% in Lacs) | ||
| Particulars | As at | |
| 31st March 2026 | As at | |
| 31st March 2025 | ||
| A) Cash Flow from Operating Activities | ||
| Profit before taxes as per Standalone Statement of Profit and Loss | 4,455 | 532 |
| Adjustments: | ||
| Income from Investments | (8) | (0) |
| Gain on Disposal of Investments | (211) | - |
| Depreciation and Amortisation Expense | 15 | 12 |
| Stocks converted to Investments | - | (1,184) |
| Premium on Open Contracts of Options | 167 | (67) |
| Adjustments for (increase)/ decrease in operating assets: | ||
| Inventories | (9) | 1,119 |
| Other Non-Current Financial Assets | (3,289) | 56 |
| Other Current Financial Assets | 1,430 | (139) |
| Other Current Assets | (21) | (243) |
| Adjustments for increase/ (decrease) in operating liabilities | ||
| Trade and Other Payables | 3 | (2) |
| Employee Benefit Obligations | 3 | 0 |
| Other Financial Liabilities | 4 | 16 |
| Cash Generated / (Used in) from Operations | 2,539 | 100 |
| Income Tax Paid Net of Refunds | (1,021) | (247) |
| Net Cash Flow from / (Used in) Operating Activities | 1,518 | (147) |
| B) Cash Flow from Investing Activities | ||
| Payments for Property, Plant and Equipment's | (65) | (12) |
| Capital Advances for Purchase of Investment Property | (1,027) | (525) |
| Investments in Equity Instruments | (769) | (270) |
| Investment made in Preference Shares | (1,050) | - |
| Investment made in Venture Funds | (50) | - |
| Investment made in Equity Shares of Wholly Owned Subsidiary | (10) | - |
| Sale of Investments in Equity Instruments | 2,104 | - |
| Income from Investments | 8 | 0 |
| Net Cash Flow (Used in) / from Investing Activities | (859) | (807) |
| C) Cash Flow from Financing Activities | ||
| (Repayment) / Acceptance of Director's Loan | (30) | 5 |
| Acceptance of Motor Vehicle Loan | 27 | - |
| Net Cash Flow from / (Used in) Financing Activities | (3) | 5 |
| Net Increase/ (Decrease) in Cash and Cash Equivalents | 656 | (949) |
| Cash and Cash Equivalents at the beginning of the financial year | 378 | 1,327 |
| Cash and Cash Equivalents at end of the financial year | 1,034 | 378 |
| Notes: | ||
| 1. The Statement of Cash Flows has been prepared under the "Indirect Method" as set out in IND AS 7, "Statement of Cash Flows". | ||
| 2. The above standalone statement of Cash Flows were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on 27th May, 2026. | ||
| 3. Previous year's figures have been re-grouped and re-arranged wherever necessary. |
Date: 27th May 2026
Place: New Delhi
By order of the Board
BLB LIMITED
(Anhul Mehra)
Whole Time Director
(Executive Director)
DIN:00014049
M/S RAM RATTAN & ASSOCIATES
Chartered Accountant
CA
104 & 105, 1st Floor, Hans Bhawan,
1, BSZ Marg, New Delhi 110002
Ph. 9810516777, 9953150567
e-mail : [email protected]
INDEPENDENT AUDITOR'S REPORT ON AUDIT OF QUARTERLY AND YEAR TO DATE
CONSOLIDATED AUDITED FINANCIAL RESULTS OF THE COMPANY.
To,
The Board of Directors of BLB Limited
Opinion
We have Audited the accompanying Consolidated Financial Results of M/s BLB Limited (“the Company”) and its subsidiary (the Company and its subsidiary together referred to as the “Group”) for the quarter ended March 31, 2026 and the year to date results for the period 01-04-2025 to 31-03-2026 attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“LODR Regulations”).
In our opinion and to the best of our information and according to the explanations given to us these financial results:
i. Includes the financial results of the Subsidiary as given in the Annexure to this report;
ii. are presented in accordance with the requirements of Regulation 33 of the LODR Regulations in this regard; and
iii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India, of the consolidated net profit and consolidated other comprehensive income and other financial information of the Group for the quarter ended March 31, 2026 as well as the year to date results for the period 01-04-2025 to 31-03-2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Consolidated Financial Results” section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the Consolidated financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Management’s Responsibilities for the Consolidated Financial Results
These quarterly Consolidated financial results as well as the year-to-date Consolidated financial results have been prepared on the basis of the interim Consolidated financial statements. The Company’s Board of Directors are responsible for the preparation of these consolidated financial results that give a true and fair view of the consolidated net profit and consolidated other comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting” prescribed under section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. The respective Board of Director of
CHARTERED ACCOUNTANT
the company included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the respective financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error which have been used for the purpose of preparation of these consolidated financial results by the directors of the company as aforesaid.
In preparing the Consolidated financial results, the respective Board of Directors of the company included in the Group are responsible for assessing the ability of the respective entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the their respective entities or to cease operations, or has no realistic alternative but to do so. The respective Board directors are also responsible for overseeing the financial reporting process of the Group.
Auditor's Responsibilities for the audit of Consolidated financial results for the Quarter & Year ended 31st March,2026.
Our objectives are to obtain reasonable assurance about whether the Consolidated financial results as a whole are free from material misstatements, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the Consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of such controls.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
- Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Consolidated financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence
NATIONAL ACCOUNTANTS & ACCOUNTS
REPUBLIC OF THE MEXICO
obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the Consolidated financial results, including the disclosures, and whether the Consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
- Perform procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the LODR Regulations to the extent applicable.
- Obtain sufficient appropriate audit evidence regarding the Financial Information of the Entity within the Group to express an opinion on the consolidated financial results. We are responsible for the direction, supervision and performance of the audit of financial information of such entity included in the consolidated financial results of which we are the independent auditors.
We communicate with those charged with governance of the company and such other entity included in the consolidated financial results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matter
- The consolidated financial results include the financial performance and position of BLB Growth Ventures Private Limited, incorporated on 10th January 2026 as a wholly owned subsidiary. Accordingly, previous year figures / quarterly figures are not fully comparable with the current financial year 2025-2026 and fourth quarter ended on 31st March 2026.
- The Consolidated Financial Results for the quarter ended March 31, 2026, which are the balancing figures between audited figures in respect of the full financial year ended 31 March 2026 and the published unaudited/year-to-date figures up to the third quarter of the current financial year. Which were subjected to Limited Review as required under the Listing regulations.
For M/S Ram Rattan & Associates
Chartered Accountants
(FRN: 004472N)
(Vaibhav Singhal)
Partner
M.No. 525749
Place: New Delhi
Date: May 27, 2026
UDIN: 26525749NDPXYJ6160
Annexure to Auditor's Report
List of Entity included in the Consolidated Financial Results
| S.No | Name of Component | Relationship |
|---|---|---|
| 1 | BLB Growth Ventures Private Ltd | Wholly own Subsidiary |
BLB LIMITED
CIN: L67120DL1981PLC354823
(Corporate Member: NSE & BSE)
Registered Office: H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi - 110 002
Website: www.bbllimited.com, E-mail: [email protected]; Tel: 011 49325600
STATEMENT OF CONSOLIDATED AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH 2026
| S. No | PARTICULARS | Quarter Ended | Year Ended | |||
|---|---|---|---|---|---|---|
| 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 | 31-Mar-25 | ||
| (Audited) | (Unaudited) | (Audited) | (Audited) | (Audited) | ||
| Revenue | ||||||
| I | Revenue from Operations | 7,161 | 27,728 | 5,891 | 74,401 | 53,923 |
| II | Other Income | (21) | 1 | (1) | 220 | 1 |
| III | Total Revenue (I to II) | 7,140 | 27,729 | 5,890 | 74,621 | 53,924 |
| IV | Expenses | |||||
| a) Cost of Material Consumed | - | - | - | - | - | |
| b) Purchase of Stock-in-trade | 6,419 | 24,617 | 4,053 | 69,392 | 51,615 | |
| c) Changes in Inventories of Stock-in-trade | (215) | 1,771 | 2,092 | (9) | 1,120 | |
| d) Employees Benefit Expenses | 78 | 80 | 66 | 277 | 206 | |
| e) Depreciation and Amortisation Expenses | 5 | 4 | 2 | 15 | 12 | |
| f) Finance Costs | 41 | 34 | 30 | 139 | 106 | |
| g) Other Expenses | 138 | 77 | 44 | 356 | 333 | |
| Total Expenses (a to g) | 6,466 | 26,583 | 6,287 | 70,170 | 53,392 | |
| V | Profit before Exceptional Items (III- IV) | 674 | 1,146 | (397) | 4,451 | 532 |
| VI | Exceptional Items | |||||
| VII | Profit before Tax (V + VI) | 674 | 1,146 | (397) | 4,451 | 532 |
| VIII | Tax Expenses | |||||
| Current Tax | ||||||
| Deferred Tax | 201 | |||||
| 42 | 287 | |||||
| 2 | (92) | |||||
| (3) | 1,094 | |||||
| 25 | 151 | |||||
| (5) | ||||||
| IX | Profit/(Loss) for the period (VII- VIII) | 431 | 857 | (302) | 3,332 | 386 |
| X | Other Comprehensive income | |||||
| - Items not to be reclassified to profit & loss account | ||||||
| Net gain/(loss) on FVTOCI Equity Instruments | ||||||
| Income tax effect | 40 | |||||
| (6) | - | (303) | ||||
| 45 | 16 | |||||
| (2) | (330) | |||||
| 49 | ||||||
| Total Comprehensive Income / (Loss), net of taxes | 34 | - | (258) | 14 | (281) | |
| XI | Total Comprehensive Income for the Period (IX+X) | 465 | 857 | (560) | 3,346 | 105 |
| XII | Paid-up Equity Share Capital (Face Value of ₹ 1/- each) | 529 | 529 | 529 | 529 | 529 |
| XIII | Other Equity for the year | 12,503 | 9,207 | |||
| XIV | Earning Per Equity Share of FV ₹1/- each (Not annualized) | |||||
| a) Basic | ||||||
| b) Diluted | 0.82 | |||||
| 0.82 | 1.62 | |||||
| 1.62 | (0.57) | |||||
| (0.57) | 6.30 | |||||
| 6.30 | 0.73 | |||||
| 0.73 |
Notes:
1) The above consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on 27th May 2026. The Company confirms that its Statutory Auditors have expressed an unmodified opinion on these Financial Results.
2) The above consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016.
3) The format for Audited /Unaudited, Annual/quarterly Results is as prescribed vide SEBI circular dated 5th July, 2016 and Schedule III (Division II) of the Companies Act, 2013 applicable to companies that are required to comply with Ind AS.
4) The figures for the quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year.
5) In line with the provision of Ind AS-108 'Operating Segment' and on the basis of review of operation being done by the senior management, the operations of the company fall under Shares & Securities business, which is considered to be the only reportable segment by the management.
6) The consolidated financial results include the financial performance and position of BLB Growth Ventures Private Limited, incorporated on 10th January 2026 as a wholly owned subsidiary. Accordingly, previous year figures / quarterly figures are not fully comparable with the current financial year 2025-2026 and fourth quarter ended on 31st March 2026.
7) The audited financial results of the Company are available on the Company's website: www.blblimited.com and on the Stock Exchanges website www.nseindia.com and www.bseindia.com.
8) Figures for the previous quarter/ period have been regrouped/ rearranged wherever necessary.
Date: 27th May 2026
Place: New Delhi
By order of the Board
BLB LIMITED
(Anshal Mehra)
Whole Time Director
(Executive Director)
DIN:00014049
BLB LIMITED
CIN: L671200L1981PLC354823
(Corporate Member: NSE & BSE)
Registered Office: H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi - 110 002
Website: www.blblimited.com, E-mail: [email protected]; Tel: 011 49325600
CONSOLIDATED AUDITED STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST MARCH 2026
(₹ in Lacs)
| Sl. No. | Particulars | As at 31st March 2026
(Audited) | As at 31st March 2025
(Audited) | |
| --- | --- | --- | --- | --- |
| | | | | |
| I. ASSETS | | | | |
| | Non-current assets | | | |
| | (a) | Property, Plant and Equipment | 462 | 412 |
| | (b) | Capital work-in-progress | - | - |
| | (c) | Investment Property | - | - |
| | (d) | Intangible Assets | 0 | 0 |
| | (e) | Financial Assets | | |
| | | (i) Investments | 1,127 | 1,136 |
| | | (ii) Other Financial Assets | 4,121 | 832 |
| | (f) | Deferred tax assets (net) | 26 | 103 |
| | (g) | Other non-current assets | 1,780 | 752 |
| | | Total Non-Current Assets | 7,516 | 3,235 |
| | Current assets | | | |
| | (a) | Inventories | 1,882 | 1,873 |
| | (b) | Financial Assets | | |
| | | (i) Cash and cash equivalents | 1,040 | 378 |
| | | (ii) Other Financial Assets | 2,794 | 4,224 |
| | (c) | Current Tax Assets (Net) | - | 28 |
| | (d) | Other current assets | 112 | 91 |
| | | Total Current Assets | 5,828 | 6,594 |
| | | Total Assets | 13,344 | 9,829 |
| | | | | |
| II. EQUITY AND LIABILITIES | | | | |
| | Equity | | | |
| | (a) | Equity Share capital | 529 | 529 |
| | (b) | Other Equity | 12,503 | 9,207 |
| | LIABILITIES | | 13,032 | 9,736 |
| | Non-Current liabilities | | | |
| | (a) | Financial Liabilities | | |
| | | (i) Borrowings | 22 | - |
| | Total Non - Current liabilities | | 22 | - |
| | Current liabilities | | | |
| | (a) | Financial Liabilities | | |
| | | (i) Borrowings | 5 | 30 |
| | | (ii) Trade payables | | |
| | | - to MSME | - | - |
| | | - Other than MSME | 4 | 1 |
| | | (iii) Other Financial Liabilities | 233 | 62 |
| | (b) | Employee Benefit liability | 4 | 0 |
| | (c) | Income Tax Liability (Net) | 44 | - |
| | Total Current liabilities | | 290 | 93 |
| | | Total Equity and Liabilities | 13,344 | 9,829 |
Note:
1) The consolidated assets and liabilities include the financial position of BLB Growth Ventures Private Limited, incorporated on 10th January 2026 as a wholly owned subsidiary. Accordingly, previous year figures are not fully comparable with the current financial year 2025-2026.
2) Previous year figures have been regrouped/rearranged, wherever necessary to make figures comparable.
Date: 27th May 2026
Place: New Delhi
By order of the Board
BLB LIMITED
(Anhul Mehra)
Whole Time Director
(Executive Director)
DIN:00014049
| BLB LIMITED | ||
|---|---|---|
| CIN: L67120DL1981PLC354823 | ||
| (Corporate Member: NSE & BSE) | ||
| Registered Office: H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi - 110 002 | ||
| Website : www.bblimited.com, E-mail : [email protected] ; Tel: 011 49325600 | ||
| CONSOLIDATED AUDITED CASH FLOW STATEMENT FOR THE YEAR ENDED ON 31ST MARCH 2026 | ||
| (₹ in Lacs) | ||
| Particulars | As at | |
| 31st March 2026 | As at | |
| 31st March 2025 | ||
| A) Cash Flow from Operating Activities | ||
| Profit before taxes as per Consolidated Statement of Profit and Loss | 4,451 | 532 |
| Adjustments: | ||
| Income from Investments | (8) | (0) |
| Gain on Disposal of Investments | (211) | - |
| Depreciation and Amortisation Expense | 15 | 12 |
| Stocks converted to Investments | - | (1,184) |
| Premium on Open Contracts of Options | 167 | (67) |
| Adjustments for (increase)/ decrease in operating assets: | ||
| Inventories | (9) | 1,119 |
| Other Non-Current Financial Assets | (3,289) | 56 |
| Other Current Financial Assets | 1,430 | (139) |
| Other Current Assets | (21) | (243) |
| Adjustments for increase/ (decrease) in operating liabilities | ||
| Trade and Other Payables | 3 | (2) |
| Employee Benefit Obligations | 3 | 0 |
| Other Financial Liabilities | 4 | 16 |
| Cash Generated / (Used in) from Operations | 2,535 | 100 |
| Income Tax Paid Net of Refunds | (1,021) | (247) |
| Net Cash Flow from / (Used in) Operating Activities | 1,514 | (147) |
| B) Cash Flow from Investing Activities | ||
| Payments for Property, Plant and Equipment's | (65) | (12) |
| Capital Advances for Purchase of Investment Property | (1,027) | (525) |
| Investments in Equity Instruments | (769) | (270) |
| Investment made in Preference Shares | (1,050) | - |
| Investment made in Venture Funds | (50) | - |
| Sale of Investments in Equity Instruments | 2,104 | - |
| Income from Investments | 8 | 0 |
| Net Cash Flow (Used in) / from Investing Activities | (849) | (807) |
| C) Cash Flow from Financing Activities | ||
| (Repayment) / Acceptance of Director's Loan | (30) | 5 |
| Acceptance of Motor Vehicle Loan | 27 | - |
| Net Cash Flow from / (Used in) Financing Activities | (3) | 5 |
| Net Increase/ (Decrease) in Cash and Cash Equivalents | 662 | (949) |
| Cash and Cash Equivalents at the beginning of the financial year | 378 | 1,327 |
| Cash and Cash Equivalents at end of the financial year | 1,040 | 378 |
| Notes : | ||
| 1. The Statement of Cash Flows has been prepared under the "Indirect Method" as set out in IND AS 7, "Statement of Cash Flows". | ||
| 2. The above consolidated statement of Cash Flows were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on 27th May, 2026. | ||
| 3. The consolidated statement of cash flow include the cash outflow of BLB Growth Ventures Private Limited, incorporated on 10th January 2026 as a wholly owned subsidiary. Accordingly, previous year figures are not fully comparable with the current financial year 2025-2026. | ||
| 4. Previous year's figures have been re-grouped and re-arranged wherever necessary. |
Date: 27th May 2026
Place: New Delhi
M. S. LIMITED
(Anshul Mishra)
Whole Time Director
(Executive Director)
DIN:00014049
DECLARATION
[Pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015SEBI Circular NO. CIR/CFD/CMD/56/2016 dated 27th May, 2016 for Audit Report with Unmodified Opinion(s)]
We, Anshul Mehra, Executive Director and Deepak Sharma, Chief Financial Officer of the Company, do hereby declare that the Statutory Auditors of the Company, M/s. Ram Rattan & Associates, Chartered Accountants (FRN:004472N), have issued the Auditor's Report with unmodified opinion on the Standalone and Consolidated Audited Financial Statements for the financial year ended on 31st March, 2026.
For BLB Limited
Anshul Mehra
Executive Director
DIN: 00014049
Date : 27th May, 2026
Place : New Delhi
For BLB Limited
Deepak Sharma
Chief Financial Officer
BLB Limited
CIN: L67120DL1981PLC354823
Corporate Member: NSE and BSE
Registered Office: H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi-110 002 Tel: 011-49325600
Website: www.blblimited.com, Email: [email protected]