Integrated Filing — IndAS



General information about company

Scrip Code 500039
NSE Symbol BANCOINDIA
MSEI Symbol NOTLISTED
ISIN INE213C01025
Name of company BANCO PRODUCTS (I) LIMITED
Type of company Main Board
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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
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 Consolidated
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 Auto Parts and Equipments
Start date and time of board meeting 12-02-2026   15:30:00
End date and time of board meeting 12-02-2026   16:30:00
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



Financial Results Ind-AS

Amount in (Lakhs)

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 Consolidated Consolidated
1 Income
Revenue from operations 78,936.00 2,79,764.00
Other income 928.00 8,157.00
Total income 79,864.00 2,87,921.00
2 Expenses
(a) Cost of materials consumed 51,140.00 1,48,398.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (12,939.00) 1,174.00
(d) Employee benefit expense 11,900.00 32,627.00
(e) Finance costs 766.00 2,295.00
(f) Depreciation, depletion and amortisation expense 2,567.00 7,490.00
(f) Other Expenses
1 Manufacturing-Administrative-Selling Expenses 16,346.00 51,958.00
Total other expenses 16,346.00 51,958.00
Total expenses 69,780.00 2,43,942.00
3 Total profit before exceptional items and tax 10,084.00 43,979.00
4 Exceptional items 1,815.00 1,815.00
5 Total profit before tax 11,899.00 45,794.00
6 Tax expense
7 Current tax 5,388.00 13,695.00
8 Deferred tax (2,072.00) (1,326.00)
9 Total tax expenses 3,316.00 12,369.00
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 8,583.00 33,425.00
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 8,583.00 33,425.00
17 Other comprehensive income net of taxes 1,651.00 9,970.00
18 Total Comprehensive Income for the period 10,234.00 43,395.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,234.00 43,395.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,234.00 43,395.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,861.00 2,861.00
Face value of equity share capital 2 2
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 6 23.37
Diluted earnings (loss) per share from continuing operations 6 23.37
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 6 23.37
Diluted earnings (loss) per share from continuing and discontinued operations 6 23.37
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1.The above Unaudited results (Standalone and Consolidated) have been prepared in accordance with Indian Accounting Standards (β€˜IND AS) notified under section 133 of the companies Act 2013, read together with relevant rules issued there under and other accounting principles generally accepted in India. 2.The above financial results (Standalone and Consolidated) were reviewed and recommended by the Audit Committee on 12.02.2026 and subsequently approved by the Board of Directors at its meeting held on 12.02.2026. 3.The Company is primarily engaged in Automobile Ancillary business and therefore there is only one reportable segment. 4.With respect to NRF Holding B.V., a wholly owned subsidiary of Banco Products (India) Limited - There was an incident of fire at the warehouse of its wholly owned subsidiary (step down subsidiary of Banco Products (India) Limited), NRF France S.A.S. – France. The Company has estimated / filed suitable a preliminary claim with Insurance Company for Euro 5.97 Mn (Rs. 6230 Lakhs) (The same has been suitably accounted for in books of account on accrual principles). As a result, Rs. 1815 Lakhs has been recognized under exceptional items for the quarter and period ended 31.12.2025. The Company has received an interim (preliminary) claim amount Euro 2.96 Mn from Insurance Company. However, the final claim with Insurance company is yet to be settled. 5.The figures for the corresponding previous period have been regrouped/reclassified wherever necessary, to make them comparable with the figures of current period. 6.The above results of the Company are available on the Company's website www.bancoindia.com and also on www.bseindia.com and www.nseindia.com. For Banco Products (India) Limited (Mehul K Patel) Chairman Place – Vadodara Date – 12.02.2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 Consolidated Consolidated
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



Other Comprehensive Income

Amount in (Lakhs)

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 Consolidated Consolidated
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
1 Exchange difference arrising on translation of foreign operation 1,651.00 9,970.00
Total Amount of items that will be reclassified to profit and loss 1,651.00 9,970.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,651.00 9,970.00