| Scrip Code | 526849 |
|---|---|
| NSE Symbol | BANARBEADS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE655B01011 |
| Name of company | BANARAS BEADS LIMITED |
| Type of company | SME |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 16-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | GLASS BEADS HANDICRAFTS AND OTHER RELATED ITEMS |
| Start date and time of board meeting | 29-01-2026 11:30:00 |
| End date and time of board meeting | 29-01-2026 13:05:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| NIL | |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 772.48 | 1,897.86 | |
| Other income | 42.70 | 116.19 | |
| Total income | 815.18 | 2,014.05 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 266.01 | 803.32 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 37.13 | (158.25) |
| (d) | Employee benefit expense | 153.92 | 413.92 |
| (e) | Finance costs | 29.66 | 63.31 |
| (f) | Depreciation, depletion and amortisation expense | 43.44 | 121.26 |
| (f) | Other Expenses | ||
| 1 | OTHER EXPENSES | 207.12 | 607.96 |
| Total other expenses | 207.12 | 607.96 | |
| Total expenses | 737.28 | 1,851.52 | |
| 3 | Total profit before exceptional items and tax | 77.90 | 162.53 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 77.90 | 162.53 |
| 6 | Tax expense | ||
| 7 | Current tax | 20.00 | 40.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 20.00 | 40.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 57.90 | 122.53 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 57.90 | 122.53 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 57.90 | 122.53 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 661.53 | 661.53 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.87 | 1.85 | |
| Diluted earnings (loss) per share from continuing operations | 0.87 | 1.85 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.87 | 1.85 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.87 | 1.85 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1.The above unaudited Stand Alone Ind AS Financial result for quarter and nine months ended on 31.12.2025 were reviewed and recommended by the audit committee and approved by the Board in the meeting held on 29.01.2026. 2. During the quarter, four complaints were received from share holders/SEBI/OTHERS. No complaint was pending unresolved as on 31.12.2025. 3. The company's main business is export of Glass beads, Handicrafts and other related items. All those items come in one segment. The main commercial activities of the company is at Varanasi, hence segmentwise reporting as appliacble under IND AS 108 is not applicable. 4. The statutory auditors of the company have carried out limited review report of the above results as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015. 5. The above results were prepared in accordance with the Companies( Indian Accounting Standards ) Rules 2015 (IND AS) prescribed under Section 133 of the Companies Act 2013 and other recognised Accounting Practices and policies to the extent applicable. 6.The Government of India has consolidated 29 existing tabour legislations into a unified framework comprising four labour codes, viz., the Code on Wages, 2019; the Code on Social Security, 2020; the industrial Relations Code, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the New Labour Codes”). The New Labour, Codes have been made effective from 21, 2025;, however the supporting rules are yet to be notified. In this regard, the Company has conducted an evaluation and does not applicable any significant impact. However, if any potential effect on the financial statement identified, will be accounted further. 7. The U S based Buyers have hold orders due to increased tariff by U S Government, but none of the orders has been cancelled by them. The negotations with U S based Buyers is going on. 8. Corresponding figures in previous year / period have been regrouped wherever considered necessary. 9. There are no subsidiary/associate/joint venture company(ies) and hence only Standalone financials are provided. 10.The Result for the quarter ended 31.12.2025 are available on the Bombay Stock Exchange website (URL:www.bseindia.com/corporates), the National Stock Exchange website (URL:www.nseindia.com/corporate) and on the Company's website (URL:www.bblinvestor.com). |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
| Mode of Fund Raising | Public Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 03-02-1995 |
| Amount Raised | 0.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Not Applicable |
| Monitoring Agency Name, if applicable | |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | NO FUND RAISING SINCE 1995 |
| Comments of the Audit Committee after review | NO FUND RAISING SINCE 1995 |
| Comments of the auditors, if any | NO FUND RAISING SINCE 1995 |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Name of signatory | RAMESH KUMAR SINGH |
| Designation of person | Company Secretary and Compliance Officer |
| Place | VARANASI |
| Date | 29-01-2026 |