Integrated Filing — IndAS



General information about company

Scrip Code 539399
NSE Symbol BELLACASA
MSEI Symbol NOTLISTED
ISIN INE344T01014
Name of company BELLA CASA FASHION & RETAIL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Manufacturing and Retailing in Apparels and home furnishing
Start date and time of board meeting 05-11-2026   16:08:00
End date and time of board meeting 05-11-2026   16:37:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 08-11-2025
Indicate Company website link for updated RPT policy of the Company https://cdn.shopify.com/s/files/1/0413/2231/5937/files/Related_Party_Transaction_Policy_eedd0817-aab3-4743-ade4-11c2138ccfca.pdf?v=1661176672
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default on Loans and Debt Securities made by the Company.



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 13,940.27 25,934.72
Other income 54.68 88.75
Total income 13,994.95 26,023.47
2 Expenses
(a) Cost of materials consumed 5,100.40 10,875.13
(b) Purchases of stock-in-trade 7,034.02 13,127.58
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 136.88 (995.31)
(d) Employee benefit expense 280.82 561.50
(e) Finance costs 168.03 318.19
(f) Depreciation, depletion and amortisation expense 166.88 302.04
(f) Other Expenses
1 Other Expenses 569.56 955.44
Total other expenses 569.56 955.44
Total expenses 13,456.59 25,144.57
3 Total profit before exceptional items and tax 538.36 878.90
4 Exceptional items 0.00 0.00
5 Total profit before tax 538.36 878.90
6 Tax expense
7 Current tax 136.00 216.00
8 Deferred tax 1.24 8.26
9 Total tax expenses 137.24 224.26
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 401.12 654.64
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 401.12 654.64
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 401.12 654.64
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 1,338.75 1,338.75
Face value of equity share capital 0 0
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 3 4.89
Diluted earnings (loss) per share from continuing operations 3 4.89
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 3 4.89
Diluted earnings (loss) per share from continuing and discontinued operations 3 4.89
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 financial results have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and the Companies (Indian Accounting Standards) Amendment Rules as amended from time to time and other relevant provisions of the Act. 2. The above financial results have been reviewed and recommended by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 05th November, 2026. The audit as required under Regulation 33 of SEBI (listing Obligation and Disclosure Requirements) Regulations, 2015 has been completed by the auditors of the company. The Statutory Auditor of the Company has expressed an un-modified opinion on these financial results. 3. The Chief Financial Officer and Managing Director of the Company have certified in terms of Regulation 33(2)(a) of SEBI (LODR) Regulations, 2015 that the above financial results do not contain any false or misleading statement or figures and do not omit any material fact which may make the statement or figures contained therein misleading. 4.Pursuant to the Code on Social Security, 2020 and the related rules notified thereunder (collectively referred to as the ‘New Wage Code’), the Company has carried out an assessment of the potential impact on its financial statements. Based on the assessment carried out by the management, the impact is presently considered to be immaterial and accordingly has been recorded in the financial results. The Company will continue to monitor any further developments/clarifications in this regard and the impact, if any, arising therefrom will be recognized in the period in which the same becomes ascertainable. 5. The Company is engaged in production and retailing of apparels and home furnishing products having integrated working. For management purposes, Company is organized into major operating activity of the textile products. The company has no activity outside India except export of textile products manufactured in India. Thereby, there is no geographical segment. Accordingly, segment-wise information is not being reported. 6. Figures for the previous periods have been regrouped wherever necessary. 7.The financial results of the company will be available on the investor section of our website http://www.bellacasa.in and under the corporate section of BSE Limited at https://www.bseindia.com and https://www.nseindia.com/



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 7,559.97
Capital work-in-progress 276.08
Investment property 3,326.85
Goodwill 0.00
Other intangible assets 15.77
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.15
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 362.73
Total of other non-current financial assets 362.73
Total non-current financial assets 362.88
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 57.81
Total of other non-current assets 57.81
Total non-current assets 11,599.36
2 Current assets
Inventories 11,175.30
Current financial asset
Current investments 83.43
Trade receivables, current 9,025.09
Cash and cash equivalents 16.48
Bank balance other than cash and cash equivalents 441.97
Loans, current 0.00
Other current financial assets
Total of other current financial assets 9.07
Total current financial assets 9,576.04
Current tax assets (net) 0.00
Other current assets
1 Other current assets 436.91
Total of other current assets 436.91
Total current assets 21,188.25
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 32,787.61
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,338.75
Other equity 16,024.23
Total equity attributable to owners of parent 17,362.98
Non controlling interest
Total equity 17,362.98
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liability 3,211.35
Total of other non-current financial liabilities 3,211.35
Total non-current financial liabilities 3,211.35
Provisions, non-current 48.05
Deferred tax liabilities (net) 89.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,348.40
Current liabilities
Current financial liabilities
Borrowings, current 5,370.26
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,064.46
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,497.23
Total Trade payable 5,561.69
Other current financial liabilities
1 Lease Liability 260.94
2 Other current financial liabilities 408.42
Total of other current financial liabilities 669.36
Total current financial liabilities 11,601.31
Other current liabilities 385.72
1 Other current liabilities 385.72
Total of other current liabilities 385.72
Provisions, current 87.00
Current tax liabilities (Net) 2.20
Deferred government grants, Current
Total current liabilities 12,076.23
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 15,424.63
Total equity and liabilites 32,787.61
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 878.90
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (1,047.04)
Adjustments for decrease (increase) in trade receivables, current (2,579.41)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 95.21
Adjustments for increase (decrease) in trade payables, current 992.33
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 302.04
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (10.93)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (3.02)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,250.82)
Net cash flows from (used in) operations (1,371.92)
Dividends received (0.54)
Interest paid (308.71)
Interest received (68.83)
Income taxes paid (refund) 209.83
Other inflows (outflows) of cash (4.27)
Net cash flows from (used in) operating activities (1,346.68)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1,255.41
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 4.39
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.54
Interest received 68.83
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,573.40
Net cash flows from (used in) investing activities 1,382.97
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 370.75
Repayments of borrowings 0.00
Payments of lease liabilities 95.15
Dividends paid 0.00
Interest paid 308.71
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (33.11)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3.18
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 3.18
Cash and cash equivalents cash flow statement at beginning of period 13.30
Cash and cash equivalents cash flow statement at end of period 16.48





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Bella Casa Fashion & Retail Limited Harish Kumar Gupta Chairman & Whole-time director Remuneration 27.34 NIL 27.34 3.17 4.59
2 Bella Casa Fashion & Retail Limited Pawan Kumar Gupta Managing Director Remuneration 27.34 NIL 27.34 3.17 4.59
3 Bella Casa Fashion & Retail Limited Gaurav Gupta Whole-time Director Remuneration 24.18 NIL 24.18 3.17 3.17
4 Bella Casa Fashion & Retail Limited Saurav Gupta Whole-time Director Remuneration 24.18 NIL 24.18 3.17 3.17
5 Bella Casa Fashion & Retail Limited Gupta Exports Enterprises where Key Managerial Personnel has control /interest Any other transaction Lease rent 120.00 NIL 120.00 0.00 0.00
6 Bella Casa Fashion & Retail Limited Naresh Manwani Chief Financial Officer Remuneration NIL 6.00 1.00 0.90
7 Bella Casa Fashion & Retail Limited Sonika Gupta Company Secretary Remuneration NIL 4.80 0.80 0.80
8 Bella Casa Fashion & Retail Limited Shikha Gupta Promoter Group Remuneration 12.18 NIL 12.18 1.73 1.73
9 Bella Casa Fashion & Retail Limited Neha Gupta Promoter Group Remuneration 12.18 NIL 12.18 1.73 1.73
10 Bella Casa Fashion & Retail Limited Surendra Singh Bhandari INDPENDENT DIRECTOR Any other transaction sitting fee NIL 0.44 0.30 0.20
11 Bella Casa Fashion & Retail Limited GOVIND SABOO INDPENDENT DIRECTOR Any other transaction sitting fee NIL 0.66 0.40 0.40
12 Bella Casa Fashion & Retail Limited NITIN MATHUR INDPENDENT DIRECTOR Any other transaction sitting fee NIL 0.44 0.59 0.40
13 Bella Casa Fashion & Retail Limited BHARTI RASTOGI INDPENDENT DIRECTOR Any other transaction sitting fee NIL 0.33 0.00 0.20
14 Bella Casa Fashion & Retail Limited SRUJAN ALPA CAPITAL ADVISORS LLP Enterprises where Independent Director has control /interest Purchase of goods or services 5.00 NIL 5.00 1.80 0.00
Total value of transaction during the reporting period 265.07