Unaudited Financial Result for the third Quarter and Nine Month period ended on 31st December, 2025
BENGALASM · price
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Bengal & Assam Company Limited reported unaudited financial results for Q3 and nine months ended December 31, 2025, along with a Limited Review Report from V. Singhi & Associates. All prior period numbers have been revised/restated to give effect to a Composite Scheme of Arrangement involving Umang Dairies Limited and Panchmahal Properties Limited, which became effective from June 17, 2025 with an appointed date of April 1, 2023, making year-on-year comparisons indicative only. On a consolidated basis, total income for Q3 FY26 was about Rs. 5,94,329 lakhs (vs Rs. 5,55,856 lakhs in Q3 FY25, revised) and for 9M FY26 was about Rs. 56,39,198 lakhs (vs Rs. 51,60,862 lakhs in 9M FY25, revised). Consolidated PAT attributable to owners for Q3 FY26 was about Rs. 15,392.77 lakhs. The company has disclosed an exceptional item of Rs. 21,026.18 lakhs (consolidated) and Rs. 2,43.86 lakhs (standalone) towards the incremental retiral obligation arising from the four New Labour Codes notified effective November 21, 2025. The Board also approved shifting the registered office from Kolkata (West Bengal) to Haryana, subject to shareholder, Central Government and other approvals.
Numbers are not directly comparable with prior periods due to the scheme restatement, and the one-time Labour Codes charge meaningfully depresses reported Q3 profits; the registered office shift is administrative and does not affect the business. Underlying consolidated revenues show modest single-digit growth on a like-to-like revised basis.