INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol BMETRICS
MSEI Symbol NOTLISTED
ISIN INE0I3Y01014
Name of Company Bombay Metrics Supply Chain 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 15-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 15-05-2026   18:55:00
End date and time of board meeting 15-05-2026   19:30:00
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 Declaration of unmodified opinion
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
(III) 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 23-05-2025
Indicate Company website link for updated RPT policy of the Company https://bombaymetrics.com/wp-content/uploads/2025/05/Related-Party-Transaction-Policy.pdf
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
Not Applicable


Financial Results — Other than Bank

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 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 4,518.61 9,123.77
Other income 31.56 109.29
Total Income 4,550.17 9,233.06
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,603.83 7,542.71
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9.93 (213.28)
(d) Employee benefit expense 218.35 405.40
(e) Finance costs 55.86 114.49
(f) Depreciation and amortisation expense 63.20 115.76
(g) Other Expenses
1 Other Expenses 504.81 1,051.81
Total other expenses 504.81 1,051.81
Total expenses 4,455.98 9,016.89
3 Profit before exceptional and extraordinary items and tax 94.19 216.17
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 94.19 216.17
6 Extraordinary items 0.00 0.00
7 Profit before tax 94.19 216.17
8 Tax Expense
Current tax 31.59 62.59
Deferred tax (0.62) (1.21)
Total tax expenses 30.97 61.38
9 Net Profit Loss for the period from continuing operations 63.22 154.79
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 63.22 154.79
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 63.22 154.79
17 Details of equity share capital
Paid-up equity share capital 1,231.39 1,231.39
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 827.69
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.51 1.26
Diluted earnings (loss) per share from continuing and discontinued operations 0.5 1.23
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above Audited standalone results for the half year and year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 15th May 2026. 2. These results have been prepared in accordance with the recognition and measurement principles laid down in accounting standards specified as per section 133 of the Companies Act, 2013, read with rule 7 of the Companies (Accounts) Rules, 2014, and other accounting principles generally accepted in India. 3. The figures for the half year ended 31st March 2026 as reported in these financial results, are the balancing figures between the audited figures in respect of the full financial year ended 31st March 2026 and the published year to date unaudited figures upto the 30th September 2025 which were subjected to Limited Review by Statutory Auditors. 4. The Company has identified 2 primary reportable business segments as per AS 17 Segment Reporting ie Engineering tools including its related services and trading of Metals. Segment wise details are as follows. 5. During the half year, the Company declared and paid dividend of Rs 0.20/- per equity share for the financial year 2024-25 aggregating to Rs 24.62 lakhs as approved by the shareholders of the Company at the AGM held on 25th September, 2025. 6. During the half year, the Company allotted 4,68,000 Convertible Equity Share Warrants on a preferential basis to Promoter & Promoter Group as approved by the Shareholders of the Company in the Annual General Meeting held on 25th September 2025. Each warrant is issued at a price of Rs. 47.25. The Company has received Rs. 55,28,250/- being 25% of the issue price of warrants and have utilised Rs 53,11,520 upto 31st March 2026. The balance amount aggregating to Rs 2,16,730 is parked in a separate bank account. Each warrant entitles the holder to apply for one fully paid-up equity share of the Company with a face value of Rs. 10 upon payment of the balance Rs. 35.4375 per warrant, within 18 months from the date of allotment of these share warrants. 7. In terms of Company's ESOP plan, the Company granted 355,395 (net) options to eligible employees. Each option is exercisable after the vesting period at an exercise price of Rs 15 per option. 8. The Government of India has Notified on 8th May, 2026 Rules for implementation of Four Labour codes with implementation date being 21st November, 2025. The Four new labour laws were notified in December 2019 which have consolidated 29 existing labour 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 Codes). The Company has made a preliminary detailed anaylsis implemented the same. Since the Rules have been notified after the close of the financial year, the Company is in the process of making an assessment if there is any further impact on the financial statements. The impact if any, will be given effect to in the current financial year ending 31 March, 2027 9. The Board of Directors have recommended a dividend of Rs. 0.10 @ 1% per equity share of face value of Rs. 10/- each, subject to approval from the shareholders at the ensuing Annual General Meeting of the Company. 10. Figures for the previous period are regrouped reclassified wherever necessary, to make them comparable. 11. The above results of the Company are available on the Companys website www.bombaymetrics.com and also on www.nseindia.com.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 216.17
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 112.71
Adjustments for depreciation and amortisation expense 115.76
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains (70.97)
Adjustments for dividend income 0.00
Adjustments for share-based payments 23.57
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (11.28)
Other adjustments for non-cash items 0.25
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 170.04
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (213.28)
Adjustments for decrease (increase) in trade receivables 785.83
Adjustments for decrease (increase) in other current assets 82.46
Adjustments for increase (decrease) in trade payables (418.58)
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for provisions 0.00
Total adjustments for working capital 236.43
Total adjustments for reconcile profit (loss) 406.47
Net cash flows from (used in) operations 622.64
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 141.59
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 481.05
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 481.05
4 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 5.00
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 354.44
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
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 0.00
Interest received 7.97
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (351.47)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (351.47)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 55.28
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (32.77)
Repayments of borrowings 11.14
Dividends paid 24.59
Interest paid 112.71
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (125.93)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (125.93)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3.65
6 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 3.65
Cash and cash equivalents cash flow statement at beginning of period 16.84
Cash and cash equivalents cash flow statement at end of period 20.49


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,231.39
Reserves and surplus 827.69
Money received against share warrants 55.28
Total shareholders' funds 2,114.36
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 9.97
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 22.26
Total non-current liabilities 32.23
6 Current liabilities
Short-term borrowings 1,093.06
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 550.78
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,231.62
Total Trade payable 1,782.40
Other current liabilities
1 Other Current Liabilities 49.29
Total of Other long-term liabilities 49.29
Short-term provisions 23.41
Total current liabilities 2,948.16
Total equity and liabilities 5,094.75
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 659.68
Producing properties 0.00
Intangible assets 66.39
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 371.15
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 1,097.22
ii Non-current investments 46.18
v Deferred tax assets (net) 14.95
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 175.16
Other non-current assets
1 Other Non-current assets 14.09
Total of Other non-current assets 14.09
Total non-current assets 1,347.60
Current assets
Current investments 0.00
Inventories 276.57
Trade receivables 2,481.85
Cash and cash equivalents 20.49
Bank balance other than cash and cash equivalents 125.80
Short-term loans and advances 819.06
Other current assets
1 Other Current Assets 23.38
Total of Other current assets 23.38
Total current assets 3,747.15
Total assets 5,094.75
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) 1. The above Audited standalone results for the half year and year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 15th May 2026. 2. These results have been prepared in accordance with the recognition and measurement principles laid down in accounting standards specified as per section 133 of the Companies Act, 2013, read with rule 7 of the Companies (Accounts) Rules, 2014, and other accounting principles generally accepted in India.


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 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Engineering tools and related services 3,329.11 6,548.37
2 Trading of Metals (Aluminium / Copper) 979.87 1,886.92
3 Others 209.63 688.49
Total Segment Revenue 4,518.61 9,123.78
Less: Inter segment revenue 0.00 0.00
Revenue from operations 4,518.61 9,123.78
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering tools and related services 629.11 1,022.27
2 Trading of Metals (Aluminium / Copper) 20.44 55.74
3 Others 84.65 192.95
Total Profit before tax 734.20 1,270.96
i. Finance cost 55.86 114.49
ii. Other Unallocable Expenditure net off Unallocable income 584.15 940.30
Profit before tax 94.19 216.17
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering tools and related services 2,736.19 2,736.19
2 Trading of Metals (Aluminium / Copper) 775.44 775.44
3 Others 13.26 13.26
Total Segment Asset 3,524.89 3,524.89
Un-allocable Assets 1,569.86 1,569.86
Net Segment Asset 5,094.75 5,094.75
4 Segment Liabilities
Segment Liabilities
1 Engineering tools and related services 1,547.20 1,547.20
2 Trading of Metals (Aluminium / Copper) 53.53 53.53
3 Others 0.00 0.00
Total Segment Liabilities 1,600.73 1,600.73
Un-allocable Liabilities 1,379.66 1,379.66
Net Segment Liabilities 2,980.39 2,980.39
Disclosure of notes on segments Textual Information(1)


Text Block

Textual Information(1) The Company has identified 2 Primary reportable business segment as per AS 17 Segment Reporting i.e. Engineering tools including the related services and trading of metals.




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Rajendra & Co. Yes 31-08-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 16-10-2025
Amount Raised 55.28
Report filed for Quarter ended 31-03-2026
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
Comments of the Audit Committee after review
Comments of the auditors, if any
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


Signatory Details

Name of signatory Parsvo Gada
Designation of person Company Secretary and Compliance Officer
Place MUMBAI
Date 15-05-2026


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 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Nipul H. Keniya Key Managerial Personnel Remuneration 50.00 Approved 24.86 0.00 3.75
2 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Prateek Jaju Independent Director Any other transaction Director Sitting Fees - 0.25 0.00 0.00
3 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Hiten S. Shah Independent Director Any other transaction Director Sitting Fees - 0.45 0.00 0.00
4 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Vivek S. Vyas Independent Director Any other transaction Director Sitting Fees - 0.45 0.00 0.00
5 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Bhavin G. Gandhi Independent Director Any other transaction Director Sitting Fees - 0.35 0.00 0.00
6 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Parsvo Gada Key Managerial Personnel Remuneration 20.00 Approved 1.77 0.00 0.22
7 BOMBAY METRICS SUPPLY CHAIN LIMITED Bombay Metrics Metals Pvt Ltd Subsidiary Inter-corporate deposit 500.00 Approved 5.00 0.00 0.00
8 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Hrishikesh Patwa Key Managerial Personnel Remuneration 30.00 Approved 3.75 0.00 0.74
9 BOMBAY METRICS SUPPLY CHAIN LIMITED Marketing and Engineering Solutions (MES),Inc. Companies/Entities wherein Key Managerial Personnel have significant influence Sale of goods or services 25,000.00 Approved 3,229.45 2,185.31 1,721.67
10 BOMBAY METRICS SUPPLY CHAIN LIMITED Metrics Charitable Trust Companies/Entities wherein Key Managerial Personnel have significant influence Any other transaction Donation (CSR) - 4.18 0.00 0.00
11 BOMBAY METRICS SUPPLY CHAIN LIMITED Metrics Hongkong Private Limited Companies/Entities wherein Key Managerial Personnel have significant influence Purchase of goods or services 100.00 Approved 0.43 3.06 2.86
12 BOMBAY METRICS SUPPLY CHAIN LIMITED Marketing and Engineering Solutions (MES),Inc. - OHIO Companies/Entities wherein Key Managerial Personnel have significant influence Purchase of goods or services 25,000.00 Approved 0.00 0.57 0.61
13 Metrics Vietnam Company Limited Marketing and Engineering Solutions (MES),Inc. - OHIO Companies/Entities wherein Key Managerial Personnel have significant influence Sale of goods or services 5,000.00 Approved 139.42 0.00 16.07
14 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Hiten T. Shah Director Any other transaction Share warrants - 12.28 0.00 0.00
15 BOMBAY METRICS SUPPLY CHAIN LIMITED Heena Shah Director Any other transaction Share warrants - 6.14 0.00 0.00
16 BOMBAY METRICS SUPPLY CHAIN LIMITED Eshan Shah Relative of Director Any other transaction Share warrants - 6.14 0.00 0.00
17 BOMBAY METRICS SUPPLY CHAIN LIMITED Sahil Shah Director Any other transaction Share warrants - 24.57 0.00 0.00
18 BOMBAY METRICS SUPPLY CHAIN LIMITED Mr. Nipul H. Keniya Key Managerial Personnel Any other transaction Share warrants - 6.14 0.00 0.00
Total value of transaction during the reporting period 3,465.63