| Scrip Code | 000000 |
|---|---|
| NSE Symbol | BANKA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE862Y01015 |
| Name of company | BANKA BIOLOO 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 | 04-02-2026 |
| 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 | Human waste disposal management; business of waste water & fecal treatment manufacture, supply and installation of and related AMOC services |
| Start date and time of board meeting | 12-02-2026 16:00:00 |
| End date and time of board meeting | 12-02-2026 17:30:00 |
| 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 |
| 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 | 1,526.49 | 3,941.79 | |
| Other income | 5.05 | 115.54 | |
| Total income | 1,531.54 | 4,057.33 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 438.35 | 910.61 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (21.42) | 0.24 |
| (d) | Employee benefit expense | 707.41 | 2,164.89 |
| (e) | Finance costs | 90.54 | 273.16 |
| (f) | Depreciation, depletion and amortisation expense | 77.49 | 211.26 |
| (f) | Other Expenses | ||
| 1 | Operating Expenses | 170.14 | 447.49 |
| 2 | Other Expenses | 85.94 | 239.21 |
| Total other expenses | 256.08 | 686.70 | |
| Total expenses | 1,548.45 | 4,246.86 | |
| 3 | Total profit before exceptional items and tax | (16.91) | (189.53) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (16.91) | (189.53) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (2.34) | (63.16) |
| 9 | Total tax expenses | (2.34) | (63.16) |
| 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 | (14.57) | (126.37) |
| 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 | 2.13 | 5.28 |
| 16 | Total profit (loss) for period | (12.44) | (121.09) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (12.44) | (121.09) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (14.88) | (122.83) | |
| Total profit or loss, attributable to non-controlling interests | 2.42 | 1.74 | |
| 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 | 1,089.28 | 1,089.28 | |
| 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 | -0.14 | -1.13 | |
| Diluted earnings (loss) per share from continuing operations | -0.14 | -1.13 | |
| 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 | -0.14 | -1.13 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.14 | -1.13 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above statement of unaudited Consolidated Financial Results was reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 12 February 2026. 2. The Consolidated Financial Results have been prepared in accordance with Indian Accounting Standards (“INDAS”) prescribed under section 133 of the Companies Act 2013 (“the Act”) read with the relevant rules issued there under and other accounting principles generally accepted in India and the guidelines issued by SEBI. 3. The consolidated financial results of the Group include the results of the Company and results of the following entities. Name of the entity Status Enzotech Solutions Private Limited Wholly owned subsidiary Megaliter Varunaa Private Limited Subsidiary Sai Banka SPV Private Limited Associate with 50% share to the Company 4. The above Consolidated Financial Results have been prepared in Compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure requirements) Regulations 2015. 5. The Consolidated Financial Results for the quarter and nine months ended 31 December 2025 have been prepared following the same accounting policies as these followed for the annual financial statements for the year ended 31 March 2025. 6. Based on the internal reporting provided to the Chief Operating Decision Maker, the consolidated financial results relate to the business of waste water & fecal treatment manufacture, supply and installation of and related AMOC services as the only reportable primary segment of the Company as per the Ind AS 108 Operating Segments. 7. The Company has considered internal and external information up to the date of approval of these Consolidated financial results in assessing the recoverability of assets including trade receivables, unbilled receivables, based on which it expects to recover the carrying amount of these assets. 8. Figures of previous year / period have been regrouped / recast wherever necessary, to make them comparable. |
|---|
| 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 | 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 | |||||||
| 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 | ||
| 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 | ||
| 5 | Total Other comprehensive income | ||