Integrated Filing — IndAS



General information about company

Scrip Code 541206
NSE Symbol OBCL
MSEI Symbol NOTLISTED
ISIN INE426Z01016
Name of company ORISSA BENGAL CARRIER 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 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 14-02-2026   11:00:00
End date and time of board meeting 14-02-2026   15:30:00
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 7,755.22 24,902.02
Other income (16.27) 360.71
Total income 7,738.95 25,262.73
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (8.90) (11.25)
(d) Employee benefit expense 142.23 372.50
(e) Finance costs 131.24 397.94
(f) Depreciation, depletion and amortisation expense 154.36 435.23
(f) Other Expenses
1 Operating Expense 7,215.94 23,292.83
2 Other Expenses 332.32 959.19
Total other expenses 7,548.26 24,252.02
Total expenses 7,967.19 25,446.44
3 Total profit before exceptional items and tax (228.24) (183.71)
4 Exceptional items 0.00 0.00
5 Total profit before tax (228.24) (183.71)
6 Tax expense
7 Current tax (0.95) 2.82
8 Deferred tax 11.22 80.22
9 Total tax expenses 10.27 83.04
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 (238.51) (266.75)
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 (238.51) (266.75)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (238.51) (266.75)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 2,108.28 2,108.28
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 -1.13 -1.27
Diluted earnings (loss) per share from continuing operations -1.13 -1.27
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 -1.13 -1.27
Diluted earnings (loss) per share from continuing and discontinued operations -1.13 -1.27
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) 1.These financial results have been prepared in accordance with applicable Indian Accounting Standard (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 read with relevant rules made thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India. 2.Previous period figures have been regrouped / rearranged, wherever necessary to conform to current period's classifications. Further, the previous period / year figures have been restated in accordance with the Indian Accounting Standards so as to conform with the current period reporting. 3.In accordance with Regulation 33 of the SEBI (LODR) Regulation 2015, the Statutory Auditors of the Company carried out Limited Review of the above results for the quarter ended on 31st December, 2025. There are no qualifications in the report issued by the statutory auditors of the Company. 4.The above Consolidated Financial results are reviewed by the Audit Committee and approved by the Board of Directors in their respective’ meetings held on Saturday, 14th February, 2026. 5.Reporting in respect of reportable segments as per Ind AS 108 has been made separately. 6.That OBCL Ventures Private Limited has been incorporated on Dt. 04.06.2024 as a wholly-owned subsidiary of the Company. Accordingly, the reporting under Ind AS-110, “Consolidated Financial Statements” is applicable to the Company and the same is complied with from the quarter ending June 30, 2024 onwards. 7.As per the Regulation 46(2) of the SEBI (Listing Obligations and Disclosure Requirements), Regulation, 2015, the aforesaid Limited Reviewed Financial Results will be uploaded on the company's website www.obclimited.com and will be available on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com for the benefit of shareholders.



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)
1 ROAD TRANSPORTATION SERVICE 7,153.94 21,616.58
2 TRADING BUSINESS 0.0060128 3,285.44
Total Segment Revenue 7,755.22 24,902.02
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,755.22 24,902.02
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 ROAD TRANSPORTATION SERVICE (174.76) (352.97)
2 TRADING BUSINESS (53.48) 169.26
Total Profit before tax (228.24) (183.71)
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (228.24) (183.71)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 ROAD TRANSPORTATION SERVICE 15,205.77 15,205.77
2 TRADING BUSINESS 2,272.66 2,272.66
Total Segment Asset 17,478.43 17,478.43
Un-allocable Assets 0.00 0.00
Net Segment Asset 17,478.43 17,478.43
4 Segment Liabilities
Segment Liabilities
1 ROAD TRANSPORTATION SERVICE 6,561.80 6,561.80
2 TRADING BUSINESS 1,405.12 1,405.12
Total Segment Liabilities 7,966.92 7,966.92
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 7,966.92 7,966.92
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Note 1 - The trading business segment became reportable in the quarter ending December 2024 only, on the basis of the threshold limits specified in Ind AS 108 Operating Segment. Note 2 - The reportable segment of trading business have been reported from 01.04.2024 since such segment company was incoporated on Dt. 04.06.2024.



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
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