BDR Buildcon Limited reported a net loss of ₹1.81 lakh for the quarter ended September 30, 2025, as the company recorded zero revenue from operations. The loss for the half year ended September 30, 2025, stood at ₹6.01 lakh, widening from ₹5.92 lakh in the corresponding period of the previous year. The company’s total expenses for the quarter were ₹1.81 lakh, primarily driven by employee benefit costs and other expenses.

The Board of Directors approved the audited standalone financial results for the quarter and half year ended September 30, 2025, at a meeting held on November 4, 2025. The company clarified that it did not raise any funds through Initial Public Offer (IPO), Further Public Offer (FPO), Rights Issue, Preferential Issue, Qualified Institutions Placement (QIP), Warrants, or any other public issue during the period. Consequently, the disclosure regarding utilization of issue proceeds was not applicable.

Vishal Subhash Chandra & Co., Chartered Accountants, audited the interim standalone financial results. The audit report confirmed that the results were presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The auditor stated that the financial results give a true and fair view of the net profit and other comprehensive income for the quarter and year ended September 30, 2025.

Financial Performance

The company’s financial statements indicate a continued period of inactivity in terms of revenue generation. The basic and diluted earnings per share (EPS) for the quarter were reported at -0.03. For the half year ended September 30, 2025, the EPS stood at -0.09. The paid-up equity share capital remained constant at ₹6.64 crore.

Balance Sheet Highlights

As of September 30, 2025, the company’s total assets stood at ₹21.78 crore, comprising mainly of cash and cash equivalents amounting to ₹21.72 crore. Total equity was reported at ₹9.05 crore, while non-current liabilities, primarily unsecured loans and advances, stood at ₹12.71 crore. Current liabilities were minimal at ₹1.46 lakh.

The company operates in a single business segment related to the purchase, sale, and development of real estate. Management noted that due to the nature of the real estate business, profits or losses do not necessarily accrue evenly over a period, and quarterly results may not be representative of the annual performance.

BDR Buildcon Limited has filed a disclosure of related party transactions on a consolidated basis for the half year ended 31st March 2026, in accordance with Regulation 23(9) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The disclosure was submitted to the National Stock Exchange of India Ltd and signed by Managing Director Rajesh Gupta on 11th May 2026. The filing is prepared in conformity with Ind AS 24 Related Party Disclosures.

Related Parties and Nature of Relationships

The company has identified four related parties as part of this disclosure. The table below outlines the related parties and their respective relationships with BDR Buildcon Limited:

Transactions with Related Parties

The disclosure details loan transactions extended to the company by related parties during the half year ended 31st March 2026. The following table presents the transaction-wise breakdown (Amount in Rs.):

Mr. Rajesh Gupta, in his capacity as Managing Director, extended a loan of Rs. 44,200,000 to the company during the period. Mr. Shashank Gupta, a relative (son) of a director, provided a loan of Rs. 4,100,000. No loan transaction was recorded for M/s. Rajesh Gupta HUF during the half year under review.

Regulatory Compliance

The disclosure has been made pursuant to Regulation 23(9) of SEBI (LODR) Regulations, 2015, which mandates listed entities to submit details of related party transactions on a consolidated basis within the stipulated timeframe. The filing was duly authorized and digitally signed by Rajesh Gupta, Managing Director of BDR Buildcon Limited, on 11th May 2026.