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Bombay Dyeing & Mfg. Co. Ltd. — Interim / Quarterly Report 2026
Feb 11, 2026
62826_rns_2026-02-11_fa6e8d83-c4e3-4da4-9322-2175f46ee815.pdf
Interim / Quarterly Report
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11th February, 2026
BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 BSE Scrip Code: 500020
National Stock Exchange of India Ltd. Exchange Plaza, 5th floor, Plot No.C/1, 'G' Block, Bandra-Kurla Complex, Bandra (E), Mumbai – 400 051 NSE Symbol: BOMDYEING
Dear Sir(s),
SUB: OUTCOME OF THE BOARD MEETING OF THE BOMBAY DYEING AND MANUFACTURING COMPANY LIMITED HELD ON 11th FEBRUARY, 2026.
REF: REGULATION 30 & 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS 2015 ("LISTING REGULATIONS")
This is to inform that the Board of Directors of the Company at its meeting held today i.e. 11th February, 2026 inter alia considered the following items of business:
1. Unaudited Financial Results:
The Board considered and approved the Unaudited Financial Results (Standalone & Consolidated) of the Company for the third quarter and nine months ended 31st December, 2025.
Pursuant to Regulation 33 of the Listing Regulations, statements showing Unaudited Financial Results (Standalone & Consolidated) for the third quarter and nine months ended 31st December, 2025 along with the Limited Review Reports thereon, are enclosed herewith as 'Annexure I' for your information and record.
Further, in accordance with Regulation 47(1)(b) of the Listing Regulations, the Company would be publishing Extract of Unaudited Financial Results for the third quarter and nine months ended 31st December, 2025.
2. Noted the Resignation tendered by the Chief Financial Officer and Chief Risk Officer (CFO & CRO):
The Board has noted the resignation of Mr. Khiroda Jena, Chief Financial Officer & Chief Risk Officer (CFO & CRO) and a Key Managerial Personnel of the Company, effective from closure of business hours on 13th February, 2026.


In terms of SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 read with Regulation 30, the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the requisite information is given in the 'Annexure – II' along with his letter of resignation.
The meeting of the Board of Directors commenced at 5:30 p.m. IST and concluded at 7:30 p.m. IST.
You are requested to take note of the above.
Yours faithfully, For The Bombay Dyeing and Manufacturing Company Limited Digitally signed
Sanjive Arora by Sanjive Arora Date: 2026.02.11 20:36:23 +05'30'
Sanjive Arora Company Secretary Membership No.: F3814
Encl.: as above



Independent Auditor's Review Report on Unaudited Quarterly and Year to Date Standalone Financial Results of The Bombay Dyeing and Manufacturing Company Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Chartered Accountants
To the Board of Directors,
The Bombay Dyeing and Manufacturing Company Limited
-
- We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of The Bombay Dyeing and Manufacturing Company Limited ("the Company") for the quarter ended December 31, 2025 and for the year to date period from April 1, 2025 to December 31, 2025 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").
-
- This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34, "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.
-
- We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Merchant Chamber, 3rd Floor, 41, New Marine Lines, Mumbai 400 020, India
+91 22 2201 4922/ 2200/ 4002/ 2206 8409 | Fax: +91 22 2205 0147| [email protected] | www.bansimehta.com
- Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, as amended from time to time, including the manner in which it is to be disclosed, or that it contains any material misstatement.
PLACE : Mumbai Partner
For BANSI S. MEHTA & CO. Chartered Accountants Firm Registration No. 100991W
K.RAJALAK SHMI Digitally signed by K.RAJALAKSHMI Date: 2026.02.11 20:32:16 +05'30'
RAJALAKSHMI K. DATE : February 11, 2026 Membership No. 219412 UDIN : 26219412HPQPRQ4795
Independent Auditor's Review Report on Unaudited Quarterly and Year to Date Consolidated Financial Results of The Bombay Dyeing and Manufacturing Company Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
To the Board of Directors, The Bombay Dyeing and Manufacturing Company Limited
-
- We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of The Bombay Dyeing and Manufacturing Company Limited ("the Holding Company") and its subsidiary (the Holding Company and its subsidiary together referred to as "the Group") and its share of the net profit after tax and total comprehensive income of its associates for the quarter ended December 31, 2025 and for the year to date period from April 1, 2025 to December 31, 2025 ("the Statement"), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").
-
- This Statement, which is the responsibility of the management of the Holding Company and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34, "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.
-
- We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.
- The Statement includes the results of the following entities:
| Name of the Entity | Relationship |
|---|---|
| P. T. Five Star Textile Indonesia | Subsidiary |
| Bombay Dyeing Real Estate Company Limited | Associate |
| Pentafil Textile Dealers Limited |
Associate |
- Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, as amended from time to time, including the manner in which it is to be disclosed, or that it contains any material misstatement.
Other matters
- The unaudited consolidated financial results include the interim financial results/financial information of the subsidiary located outside India, which have not been reviewed by their auditors and have been furnished to us by the management of the Holding Company, whose interim financial results/financial information reflect total net profit/(loss) after tax of ₹ *0.00 crore and ₹ 0.01 crore and total comprehensive income/(loss) (including due to exchange translation) of ₹ *0.00 crore and ₹ 0.01 crore, for the quarter ended December 31, 2025 and for the year to date period from April 1, 2025 to December 31, 2025 as considered in the statement. These financial results/financial information, have been prepared in accordance with accounting principles generally accepted in its respective country. The management of the Holding Company has converted these financial information/financial results of such subsidiary to the accounting principles generally accepted in India. The conversion adjustments made by the management have been reviewed by us.
(* denotes amount less than ₹ 1 lakh)
The unaudited consolidated financial results/financial information also include the Group's share of net profit/(loss) after tax of ₹ 0.07 crore and ₹ 0.20 crore and total comprehensive profit/(loss) (net of tax) of ₹ 0.07 crore and ₹ 0.20 crore, for the quarter ended December 31, 2025 and for the year to date period from April 1, 2025 to December 31, 2025 respectively, in respect of 2 (two) associates, based on their interim financial results/financial information which have not been reviewed by their auditors and have been furnished to us by the management of the Holding Company.
Our conclusion on the Statement and our report in terms of the Listing Regulations are based solely on these interim financial results/financial information of the subsidiary and associates as certified by the management of the Holding Company. According to the information and explanations given to us by the management of the Holding Company, these interim financial results/financial information are not material to the Group.
Our conclusion on the Statement is not modified in respect of the above matters.
For BANSI S. MEHTA & CO. Chartered Accountants Firm Registration No. 100991W K.RAJALAKSH MI Digitally signed by K.RAJALAKSHMI Date: 2026.02.11 20:32:32 +05'30'
PLACE : Mumbai Partner DATE : February 11, 2026 Membership No. 219412
RAJALAKSHMI K. UDIN : 26219412TFHNLC9077
| Standalone | Consolidated | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Particulars | Quarter Ended | Nine Months Ended | Year Ended | Quarter Ended | Nine Months Ended | Year Ended | |||||||
| December 31, 2025 | September 30, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
December 31, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
March 31, 2025 (Audited) |
December 31, 2025 (Unaudited) |
September 30, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
December 31, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
March 31, 2025 (Audited) |
||
| I Revenue from Operations | 324.02 | 362.63 | 414.81 | 1,064.49 | 1,246.41 | 1,605.43 | 324.02 | 362.63 | 414.81 | 1,064.49 | 1,246.41 | 1,605.43 | |
| II Other Income | 26.60 350.62 |
29.59 | 38.81 | 92.87 | 90.46 | 126.91 | 26.60 | 29.59 | 38.81 | 92.87 | 90.46 | 126.91 | |
| III Total Income (I + II) | 392.22 | 453.62 | 1,157.36 | 1,336.87 | 1,732.34 | 350.62 | 392.22 | 453.62 | 1,157.36 | 1,336.87 | 1,732.34 | ||
| IV Expenses: | |||||||||||||
| a. Cost of Materials Consumed | 204.10 | 270.21 | 278.74 | 731.70 | 878.29 | 1,143.92 | 204.10 | 270.21 | 278.74 | 731.70 | 878.29 | 1,143.92 | |
| b. Purchase of Stock-in-trade c. Changes in inventories of Finished Goods, Stock-in-trade and |
8.77 | 9.40 | 10.08 | 27.17 | 24.12 | 29.97 | 8.77 | 9.40 | 10.08 | 27.17 | 24.12 | 29.97 | |
| Work-in-progress [Refer Note 3] | 48.99 | (3.29) | 8.89 | 71.61 | 17.79 | 10.57 | 48.99 | (3.29) | 8.89 | 71.61 | 17.79 | 10.57 | |
| d. Employee Benefits Expense | 15.73 | 14.67 | 15.14 | 44.33 | 47.73 | 62.39 | 15.73 | 14.67 | 15.14 | 44.33 | 47.73 | 62.39 | |
| e. Finance Costs | 2.62 | 3.61 | 3.30 | 9.84 | 16.58 | 19.24 | 2.62 | 3.61 | 3.30 | 9.84 | 16.58 | 19.24 | |
| f. Depreciation, Amortisation and Impairment Expense g. Other Expenses |
8.31 73.91 |
8.53 84.35 |
8.27 86.06 |
24.68 243.91 |
24.63 292.43 |
32.88 385.38 |
8.31 73.91 |
8.53 84.35 |
8.27 86.06 |
24.68 243.91 |
24.63 292.43 |
32.88 385.38 |
|
| Total expenses (IV) | 362.43 | 387.48 | 410.48 | 1,153.24 | 1,301.57 | 1,684.35 | 362.43 | 387.48 | 410.48 | 1,153.24 | 1,301.57 | 1,684.35 | |
| V Profit / (Loss) before share of profit / (loss) of Associates and exceptional items (III - IV) |
(11.81) | 4.74 | 43.14 | 4.12 | 35.30 | 47.99 | (11.81) | 4.74 | 43.14 | 4.12 | 35.30 | 47.99 | |
| VI Share of profit / (loss) of Associates (net of tax) | 0.07 | 0.08 | 0.06 | 0.20 | 0.26 | 0.31 | |||||||
| VII Profit / (Loss) before exceptional items and tax ( V + VI) | (11.81) | 4.74 | 43.14 | 4.12 | 35.30 | 47.99 | (11.74) | 4.82 | 43.20 | 4.32 | 35.56 | 48.30 | |
| VIII Exceptional items (Net) [Refer Note 4] | (0.90) | (0.10) | 50.71 | (1.10) | 552.70 | 552.56 | (0.90) | (0.10) | 50.71 | (1.10) | 552.70 | 552.56 | |
| IX Profit / (Loss) before tax (VII + VIII) | (12.71) | 4.64 | 93.85 | 3.02 | 588.00 | 600.55 | (12.64) | 4.72 | 93.91 | 3.22 | 588.26 | 600.86 | |
| X Tax Expense: [Refer Note 5] i. Current Tax ii. Deferred Tax iii. (Excess) / Short provision of tax of earlier years |
(1.78) (1.01) - |
4.00 (1.19) - |
15.64 8.21 - |
5.00 (1.68) (5.97) |
84.49 25.16 - |
89.02 21.70 - |
(1.78) (1.01) - |
4.00 (1.19) - |
15.64 8.21 - |
5.00 (1.68) (5.97) |
84.49 25.16 - |
89.02 21.70 - |
|
| Total Tax Expense | (2.79) | 2.81 | 23.85 | (2.65) | 109.65 | 110.72 | (2.79) | 2.81 | 23.85 | (2.65) | 109.65 | 110.72 | |
| XI Profit / (Loss) for the period from continuing operations after tax (IX - X) |
(9.92) | 1.83 | 70.00 | 5.67 | 478.35 | 489.83 | (9.85) | 1.91 | 70.06 | 5.87 | 478.61 | 490.14 | |
| XII Profit / (Loss) for the period from discontinued operations | - * |
0.01 | * - |
0.01 | 0.01 | 0.02 | |||||||
| XIII Tax expense of discontinued operations | - | - | - | - | - | - | |||||||
| XIV Profit / (Loss) for the period from discontinued operations after tax (XII - XIII) |
- * |
0.01 | - * |
0.01 | 0.01 | 0.02 | |||||||
| XV Profit / (Loss) for the period after tax (XI + XIV) | (9.92) | 1.83 | 70.00 | 5.67 | 478.35 | 489.83 | (9.85) | 1.92 | 70.06 | 5.88 | 478.62 | 490.16 | |
| XVI Other Comprehensive Income A. Items that will not be reclassified to profit or loss - Net Fair value changes on Investments in Equity |
|||||||||||||
| Instruments through Other Comprehensive Income | 25.42 (0.01) |
(55.80) | (173.81) | 25.69 | 118.52 | 34.80 | 25.42 | (55.80) | (173.81) | 25.69 | 118.52 | 34.80 | |
| - Remeasurement Gain / (Loss) on Defined Benefit Plans - Income tax relating to above |
(3.51) | 1.11 7.49 |
(0.11) 25.06 |
1.09 (3.93) |
(1.08) (19.10) |
(0.83) (6.90) |
(0.01) (3.51) |
1.11 7.49 |
(0.11) 25.06 |
1.09 (3.93) |
(1.08) (19.10) |
(0.83) (6.90) |
|
| - Share of Other Comprehensive Income of Associates (net of tax) |
|||||||||||||
| B. Items that will be reclassified to profit or loss - Net Fair Value changes on Investments in Debt |
- | - | - | - | (0.04) | (0.18) | |||||||
| Instruments through Other Comprehensive Income - Exchange differences on translation of discontinued operations |
0.81 | (0.36) | (1.05) | 3.33 | 3.02 | 6.46 | 0.81 * - |
(0.36) * - |
(1.05) * - |
3.33 * - |
3.02 * - |
6.46 * - |
|
| - Income tax relating to above | (0.18) | 0.11 | 0.26 | (0.78) | (0.21) | (1.49) | (0.18) | 0.11 | 0.26 | (0.78) | (0.21) | (1.49) | |
| Total Other Comprehensive Income | 22.53 | (47.45) | (149.65) | 25.40 | 101.15 | 32.04 | 22.53 | (47.45) | (149.65) | 25.40 | 101.11 | 31.86 | |
| XVII Total Comprehensive Income for the period (XV + XVI) | 12.61 | (45.62) | (79.65) | 31.07 | 579.50 | 521.87 | 12.68 | (45.53) | (79.59) | 31.28 | 579.73 | 522.02 |
* denotes amount less than ₹ 1 lakh
THE BOMBAY DYEING AND MANUFACTURING COMPANY LTD.
Neville House, J. N. Heredia Marg, Ballard Estate, Mumbai-400 001 CIN : L17120MH1879PLC000037
STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025
(₹ in crore)
THE BOMBAY DYEING AND MANUFACTURING COMPANY LTD.
Neville House, J. N. Heredia Marg, Ballard Estate, Mumbai-400 001 CIN : L17120MH1879PLC000037
STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025
(₹ in crore)
| Standalone | Consolidated | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Particulars | Quarter Ended | Nine Months Ended Year Ended |
Quarter Ended | Nine Months Ended | Year Ended | |||||||||
| December 31, 2025 (Unaudited) |
September 30, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
December 31, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
March 31, 2025 (Audited) |
December 31, 2025 (Unaudited) |
September 30, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
December 31, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
March 31, 2025 (Audited) |
|||
| i Net Profit / (Loss) attributable to : a. Owners of the Company b. Non-Controlling interests |
(9.92) | 1.83 | 70.00 | 5.67 | 478.35 | 489.83 | (9.85) - |
1.92 - |
70.06 - |
5.88 * - |
478.62 - |
490.16 * - |
||
| ii Other Comprehensive Income attributable to : a. Owners of the Company b. Non-Controlling interests |
22.53 | (47.45) | (149.65) | 25.40 | 101.15 | 32.04 | 22.53 - |
(47.45) - |
(149.65) - |
25.40 * - |
101.11 - |
31.86 * - |
||
| iii Total Comprehensive Income attributable to : a. Owners of the Company b. Non-Controlling interests |
12.61 | (45.62) | (79.65) | 31.07 | 579.50 | 521.87 | 12.68 - |
(45.53) - |
(79.59) - |
31.28 * - |
579.73 - |
522.02 * - |
||
| XVIII Paid up Equity Share capital (Face Value ₹ 2 each) | 41.31 | 41.31 | 41.31 | 41.31 | 41.31 | 41.31 | 41.31 | 41.31 | 41.31 | 41.31 | 41.31 | 41.31 | ||
| XIX Other Equity | 2,301.70 | 2,329.58 | ||||||||||||
| XX Earnings per equity share of ₹ 2 each (for continuing operations) Basic (in ₹) Diluted (in ₹) |
(0.48) (0.48) |
0.09 0.09 |
3.39 3.39 |
0.27 0.27 |
23.16 23.16 |
23.72 23.72 |
(0.48) (0.48) |
0.09 0.09 |
3.39 3.39 |
0.28 0.28 |
23.17 23.17 |
23.73 23.73 |
||
| XXI Earnings per equity share of ₹ 2 each (for discontinued operations) Basic (in ₹) Diluted (in ₹) |
- # - # |
- # - # |
- # - # |
- # - # |
- # - # |
- # - # |
||||||||
| XXII Earnings per equity share of ₹ 2 each (for continuing and discontinued operations) Basic (in ₹) Diluted (in ₹) |
(0.48) (0.48) |
0.09 0.09 |
3.39 3.39 |
0.27 0.27 |
23.16 23.16 |
23.72 23.72 |
(0.48) (0.48) |
0.09 0.09 |
3.39 3.39 |
0.28 0.28 |
23.17 23.17 |
23.73 23.73 |
* denotes amount less than ₹ 1 lakh
denotes that amount is negligible
(₹ in crore)
| Standalone | Consolidated | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Quarter Ended | Nine Months Ended | Year Ended | Quarter Ended | Nine Months Ended | Year Ended | ||||||||
| Particulars | December 31, 2025 (Unaudited) |
September 30, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
December 31, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
March 31, 2025 (Audited) |
December 31, 2025 (Unaudited) |
September 30, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
December 31, 2025 (Unaudited) |
December 31, 2024 (Unaudited) |
March 31, 2025 (Audited) |
|
| 1. | Segment Revenue (net sales/income from each segment) |
||||||||||||
| a. | Real Estate | - | - | 3.15 | - | 79.63 | 100.10 | - | - | 3.15 | - | 79.63 | 100.10 |
| b. | Polyester | 305.93 | 345.69 | 395.99 | 1,012.13 | 1,128.51 | 1,457.86 | 305.93 | 345.69 | 395.99 | 1,012.13 | 1,128.51 | 1,457.86 |
| c. | Retail / Textile Net Sales/Income from Operations |
14.83 320.76 |
13.70 359.39 |
15.67 414.81 |
42.62 1,054.75 |
38.27 1,246.41 |
47.47 1,605.43 |
14.83 320.76 |
13.70 359.39 |
15.67 414.81 |
42.62 1,054.75 |
38.27 | 47.47 1,246.41 1,605.43 |
| 2. | Segment Results - Profit/ (Loss) before Tax and Finance Costs |
||||||||||||
| a. | Real Estate | (5.05) | (3.12) | (2.75) | (12.55) | (20.74) | (36.31) | (5.05) | (3.12) | (2.75) | (12.55) | (20.74) | (36.31) |
| b. | Polyester | (26.34) | (12.16) | 22.47 | (46.92) | 20.32 | 27.46 | (26.34) | (12.16) | 22.47 | (46.92) | 20.32 | 27.46 |
| c. | Retail / Textile | 2.94 | 2.21 | 3.36 | 8.34 | 6.48 | 7.66 | 2.94 | 2.21 | 3.36 | 8.34 | 6.48 | 7.66 |
| Total | (28.45) | (13.07) | 23.08 | (51.13) | 6.06 | (1.19) | (28.45) | (13.07) | 23.08 | (51.13) | 6.06 | (1.19) | |
| Add / (Less) : i. Finance Costs | (2.62) | (3.61) | (3.30) | (9.84) | (16.58) | (19.24) | (2.62) | (3.61) | (3.30) | (9.84) | (16.58) | (19.24) | |
| Add / (Less) : ii. Unallocable Income / (Expense) - Net | 19.26 | 21.42 | 23.36 | 65.09 | 45.82 | 68.42 | 19.26 | 21.42 | 23.36 | 65.09 | 45.82 | 68.42 | |
| Add / (Less) : iii. Exceptional items [Refer Note 4] | (0.90) | (0.10) | 50.71 | (1.10) | 552.70 | 552.56 | (0.90) | (0.10) | 50.71 | (1.10) | 552.70 | 552.56 | |
| Add / (Less) : iv. Share of profit / (loss) of associates | 0.07 | 0.08 | 0.06 | 0.20 | 0.26 | 0.31 | |||||||
| Profit / (Loss) before tax from continuing operations | (12.71) | 4.64 | 93.85 | 3.02 | 588.00 | 600.55 | (12.64) | 4.72 | 93.91 | 3.22 | 588.26 | 600.86 | |
| Profit / (Loss) before tax from discontinued operations | - | 0.01 | - | 0.01 | 0.01 | 0.02 | |||||||
| Total Profit / (Loss) before Tax | (12.71) | 4.64 | 93.85 | 3.02 | 588.00 | 600.55 | (12.64) | 4.73 | 93.91 | 3.23 | 588.27 | 600.88 | |
| 3. | Segment Assets | ||||||||||||
| a. | Real Estate | 555.55 | 456.85 | 458.58 | 555.55 | 458.58 | 448.55 | 555.55 | 456.85 | 458.58 | 555.55 | 458.58 | 448.55 |
| b. | Polyester | 496.33 | 567.76 | 560.09 | 496.33 | 560.09 | 584.90 | 496.33 | 567.76 | 560.09 | 496.33 | 560.09 | 584.90 |
| c. | Retail / Textile | 0.95 | 0.81 | 0.44 | 0.95 | 0.44 | 1.87 | 0.95 | 0.81 | 0.44 | 0.95 | 0.44 | 1.87 |
| d. | Textile Discontinued Operations (Foreign Subsidiary) | 1.02 | 1.01 | 1.04 | 1.02 | 1.04 | 1.00 | ||||||
| e. | Unallocated | 1,841.59 | 1,911.08 | 2,042.42 | 1,841.59 | 2,042.42 | 1,957.83 | 1,843.02 | 1,912.45 | 2,043.75 | 1,843.02 | 2,043.75 | 1,959.07 |
| Total | 2,894.42 | 2,936.50 | 3,061.53 | 2,894.42 | 3,061.53 | 2,993.15 | 2,896.87 | 2,938.88 | 3,063.90 | 2,896.87 | 3,063.90 2,995.39 | ||
| 4. | Segment Liabilities | ||||||||||||
| a. | Real Estate | 301.79 | 248.84 | 307.70 | 301.79 | 307.70 | 291.17 | 301.79 | 248.84 | 307.70 | 301.79 | 307.70 | 291.17 |
| b. | Polyester | 194.35 | 301.02 | 306.07 | 194.35 | 306.07 | 318.95 | 194.35 | 301.02 | 306.07 | 194.35 | 306.07 | 318.95 |
| c. | Retail / Textile | 12.23 | 15.93 | 7.35 | 12.23 | 7.35 | 13.08 | 12.23 | 15.93 | 7.35 | 12.23 | 7.35 | 13.08 |
| d. | Textile Discontinued Operations (Foreign Subsidiary) | 0.92 | 0.92 | 0.98 | 0.92 | 0.98 | 0.93 | ||||||
| e. | Unallocated | 37.07 | 34.34 | 39.77 | 37.07 | 39.77 | 26.94 | 37.07 | 34.34 | 39.77 | 37.07 | 39.77 | 26.94 |
| Total | 545.44 | 600.13 | 660.89 | 545.44 | 660.89 | 650.14 | 546.36 | 601.05 | 661.87 | 546.36 | 661.87 | 651.07 | |
| Net Capital Employed (3-4) | 2,348.98 | 2,336.37 | 2,400.64 | 2,348.98 | 2,400.64 | 2,343.01 | 2,350.51 | 2,337.83 | 2,402.03 | 2,350.51 | 2,402.03 2,344.32 |
Notes :
- Segment Revenue excludes unallocated revenue of ₹ 3.26 crores and ₹ 9.74 crores for the quarter and nine months ended December 31, 2025, respectively.
| (₹ in crore) | ||||||||
|---|---|---|---|---|---|---|---|---|
| Particulars | Quarter Ended | Nine Months Ended | As at | |||||
| December 31, 2025 |
September 30, 2025 |
December 31, 2024 |
December 31, 2025 |
December 31, 2024 |
December 31, 2025 |
September 30, 2025 |
||
| (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | ||
| Assets | 20.82 | 20.82 | ||||||
| Liabilities | 10.12 | 10.12 | ||||||
| Revenue from Operations - Other Operating Revenue | 3.07 | 3.08 | - | 9.22 | - | |||
| Other Income | 0.12 | 0.11 | - | 0.35 | - | |||
| Expenses | 0.55 | 0.68 | - | 1.79 | - |
- Effective April 1, 2025, certain assets, liabilities, and related income (Revenue from Operations - Other Operating Revenue) and expenses for administrative purposes have been presented under "Unallocated", rather than being reported under the respective segments of Real Estate or Textile/Retail activities, as detailed below:
THE BOMBAY DYEING AND MANUFACTURING COMPANY LTD.
Neville House, J. N. Heredia Marg, Ballard Estate, Mumbai-400 001
CIN : L17120MH1879PLC000037 SEGMENT WISE REVENUE, RESULTS AND SEGMENT ASSETS AND LIABILITIES
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025 NOTES -
FOR THE BOMBAY DYEING AND MANUFACTURING COMPANY LIMITED
NUSLI N. WADIA (DIN-00015731)
Mumbai: February 11, 2026 CHAIRMAN
| held on February 11, 2026. The read with relevant rules issued results of its Subsidiary and the Statutory Auditors. |
|
|---|---|
| time', that is, upon receipt of larch 31, 2020, March 31, 2022, |
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| r the year, results of a quarter | |
| crores for the quarter and nine | |
| ), and the Occupational Safety, s to enable assessment of the |
|
| nade an incremental provision. standalone and consolidated |
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| appropriate accounting effect | |
| able on expected total annual ring nature ("one-off items") is reversal of deferred tax asset x rate changes. |
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| s classified as a discontinued | |
| er makes certain observations ctions, on the basis of SEBI's any from accessing securities a Director and Key Managerial |
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| loss inflicted by reason of the e Board, reported without any ate and in compliance with law |
|
| ), 2022. Thereafter, on January | |
| NY LIMITED |
THE BOMBAY DYEING AND MANUFACTURING COMPANY LTD.
Neville House, J. N. Heredia Marg, Ballard Estate, Mumbai-400 001
-
- The above financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on February 11, 2026. The financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company has consolidated the financial results of its Subsidiary and Associates as per the applicable Indian Accounting Standards. The unaudited financial results for the quarter ended December 31, 2025 have been subjected to limited review by the Statutory Auditors.
- 2 a. In terms of Ind AS 115 on "Revenue from Contract with Customers", Revenue from present real estate project of ICC Towers (ICC One and Two) is recognised 'at a point in time', that is, upon receipt of Occupancy Certificate. Occupancy Certificates for the first phase, second phase, third phase, fourth phase and fifth phase were received during the year ended March 31, 2019, March 31, 2020, March 31, 2022, March 31, 2023 and March 31, 2024, respectively. Revenue includes net income arising on cancellation of contracts on non-fulfilment of payment terms by customers, if any.
- 2 b. Since the nature of real estate activities being carried out by the Company is such that profits/losses from transactions of such activities do not necessarily accrue evenly over the year, results of a quarter may not be representative of profits/ losses for the year.
-
- Changes in inventories of Finished Goods, Stock-in-trade and Work-in-progress are arrived at after write down of inventories to net realisable value by ₹ 0.54 crores and ₹ 4.21 crores for the quarter and nine months ended December 31, 2025, respectively.
-
- On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment subsequently published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations.
The SEBI Order also categorically and positively finds that there was no diversion or misutilization or siphoning of assets of the Company, and no unfair gain was made or loss inflicted by reason of the violation alleged. The Company states that the Financial Statements from FY 2011-12 to FY 2017-18 were validly prepared, reviewed by the Audit Committee, approved by the Board, reported without any qualification by the Statutory Auditors and adopted by the Shareholders in each of the relevant years. The Company is firm in its view that all transactions were entirely legitimate and in compliance with law and applicable Accounting Standards.
The Company had filed an appeal with Securities Appellate Tribunal (SAT) against the aforesaid SEBI Order and obtained a stay on operation of the said order on November 10, 2022. Thereafter, on January 16, 2026, the SAT, by a majority decision, set aside the SEBI Order.
- b . For litigated matters pertaining to real estate:
- Provisions for expenses of ₹ 0.09 crores / ₹ 0.29 crores
- Gain due to write-back of provision of ₹ 0.99 crores / ₹ 0.99 crores
-
- Income tax expenses (Current Tax and/or Deferred Tax) for the interim period are recognised on the pre-tax income (or loss) using the separate tax rate that would be applicable on expected total annual income for each category of income ("effective annual tax rate"). For the purpose of recognising income tax expenses, the tax or reversal thereof on any income of non-recurring nature ("one-off items") is considered when they occur and the tax effect of such 'one-off' items is not included in the effective annual tax rate. Amounts accrued for income tax expense, including any reversal of deferred tax asset which would not be recoverable, in one interim period may have to be adjusted in subsequent interim period of that financial year, if the estimate of the annual effective income tax rate changes.
-
- Foreign Subsidiary, PT Five Star Textile Indonesia (PTFS) is included in consolidated results and consolidated segment assets and consolidated segment liabilities, which is classified as a discontinued operation in accordance with Ind AS 105 in 'Non-Current Assets Held for Sale and Discontinued Operations'.
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- The Securities and Exchange Board of India (SEBI) passed an order dated October 21, 2022 pursuant to a show cause notice dated June 11, 2021 (" SEBI Order"). The SEBI Order makes certain observations inter alia on alleged inflation of revenue and profits by the Company in Financial Statements for the period from FY 2011-12 to 2017-18 and non-disclosure of material transactions, on the basis of SEBI's interpretation of MoUs executed by the Company with Scal Services Limited. The SEBI Order, inter alia, imposes penalty of ₹ 2.25 crores on the Company, restrains the Company from accessing securities market for a period of 2 years, imposes penalties and restrictions on three of its present directors from accessing / being associated with securities market, including being a Director and Key Managerial Personnel of any listed entity, for a period of one year.
The Company has assessed the incremental impact of these changes and based on the best information available as of date, certain estimates and actuarial assumptions, have made an incremental provision. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under "Exceptional items" in the standalone and consolidated unaudited financial results for the quarter and nine months ended December 31, 2025.
The Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of Labour Codes and would provide appropriate accounting effect based on such developments, as required.
Accordingly, exceptional items for the quarter / nine months ended December 31, 2025 amounting to ₹ 0.90 crores / ₹ 1.10 crores, respectively, include: a. Incremental impact due to new labour codes (Gratuity: ₹ 1.29 crores / ₹ 1.29 crores; Compensated absences: ₹ 0.51 crores / ₹ 0.51 crores) and
NUSLI NEVILLE WADIA Digitally signed by NUSLI NEVILLE
WADIA K.RAJALAKSHMI Date: 2026.02.11 20:23:17 +05'30' Digitally signed by K.RAJALAKSHMI Date: 2026.02.11 20:31:45 +05'30'

Annexure II
Disclosure pursuant to Regulation 30 of the SEBI (LODR) Regulations, 2015 read with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024
| Sr. No. |
Particulars Required | Disclosures |
|---|---|---|
| 1. | Name | Mr. Khiroda Jena |
| 2. | Reason for change viz. Resignation |
He has resigned to pursue a career opportunity outside the organization (copy of his resignation letter is enclosed). |
| 3. | Date and term of cessation |
Effective from closure of business hours on 13th February, 2026 |
| 4. | Brief Profile | Not Applicable |
| 5. | Disclosure of relationships between Directors (in case of appointment of a director) |
Not Applicable |



Date : November 14, 2025
To
The Board of Directors
The Bombay Dyeing and Manufacturing Company Lid,
Neville House, J,N, Heredia Marg, Ballard Estate,
Mumbai - 400 001, India
Dear Sir/Madam,
I hereby lender my resignation as Chief Financial Officer and Chief Risk Officer (CFO & CRO) & Key Managerial Personnel of The Bombay Dyeing and Manufacturing Company Lid, to pursue a career opportunity outside !he organization.
I confinm that I shall continue to serve my contractual notlce period of 90 days, and accordingly, my last working day with the Company shall be 13th February 2026, and extend full cooperation to ensure a smooth transition of my responsibilities.
My association with the Company during the tenure has been professionally enriching. I would like to place on record my sincere gratitude to the Chairman, Vice Chairman, members of the Board and Management of the Company for their guidance, support and co-operation extended to me duling my tenure.
I wish the Company continued success in the years ahead.
Yours Sincerely