Unaudited Financial Results for the third Quarter and Nine Months periods ended on 31st December 2025
BENGALASM · price
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Bengal & Assam Company reported its Q3 FY26 (Oct–Dec 2025) unaudited results, which are restated to reflect a composite Scheme of Arrangement involving Umang Dairies, BACL, and Panchmahal Properties, effective from 1 April 2023. On a consolidated basis, total income for the quarter rose marginally to about Rs. 563.9 crore (from Rs. 558.6 crore in Q3 FY25), but for nine months it fell to roughly Rs. 1,545 crore from Rs. 1,675 crore. Profit before tax dropped sharply to about Rs. 32.7 crore in Q3 (from Rs. 79.5 crore) and Rs. 200.8 crore for nine months (from Rs. 342.9 crore). The company also booked an exceptional charge of Rs. 10.26 crore (consolidated) and Rs. 2.44 crore (standalone) to cover new Labour Code retiral obligations. The board separately approved shifting the registered office from Kolkata to Haryana, pending shareholder and regulatory approvals. The auditor (V. Singhi & Associates) issued an unqualified review with a reference to the merger scheme.
Shareholders should note weaker year-on-year profitability at the consolidated level despite a slight uptick in quarterly revenue, partly due to higher operating expenses and the one-time Labour Code charge. The registered office shift to Haryana and restated comparables reflect the recently completed merger integration rather than an organic business change.