BKM Industries Limited has confirmed the maintenance and updation of its Structured Digital Database (SDD) for Unpublished Price Sensitive Information (UPSI) as on August 31, 2026, in compliance with Regulation 3(5) and 3(6) of the SEBI (Prohibition of Insider Trading) Regulations, 2015.

Regulatory compliance and database details

The disclosure, filed with BSE Limited and National Stock Exchange of India Limited on September 1, 2026, confirms that the SDD contains details of persons or entities with whom UPSI has been shared, along with the nature of such information and other prescribed particulars. The database is maintained internally with adequate controls and audit trails to ensure non-tampering and preservation of records in accordance with applicable regulatory requirements.

Compliance certificate highlights

A compliance certificate dated August 31, 2026, issued by Vishakha Yadhuvanshi, Practising Company Secretary and Partner at AVY & Associates LLP, certifies the following key aspects of the SDD:

The certificate also notes that all UPSI disseminated in the previous quarter have not been captured in the database.

Event capture and certification

The certifying company secretary confirmed that BKM Industries was required to capture 8 events from April 1, 2025, and has captured 8 of the said required events. The certificate was issued from New Delhi and bears UDIN A074404H001315039.

The disclosure was signed by Amit Singh, Whole Time Director of BKM Industries, on September 1, 2026.

BKM Industries Limited reported a standalone net loss of ₹1,308.4 lakh for FY26, widening from the ₹556.7 lakh loss recorded in the previous fiscal year. The packaging and engineering products manufacturer posted revenue from operations of ₹67.2 lakh, a substantial increase from ₹6.1 lakh in FY25.

The board of directors approved the audited financial statements on May 18, 2026. Statutory auditors Prabhat & Co. expressed an unmodified opinion on the standalone results. The company operates under a single business segment, making segment reporting disclosures inapplicable.

Financial Performance

Revenue growth was driven by operational activity, though it remained dwarfed by expenses. Total income from operations reached ₹69.0 lakh in FY26 compared to ₹20.6 lakh in FY25. However, total expenses amounted to ₹485.6 lakh, down slightly from ₹535.6 lakh in the prior year.

Finance costs constituted a major portion of expenditures at ₹168.2 lakh, up from ₹20.3 lakh in FY25. Employee benefits expense also rose significantly to ₹69.5 lakh from ₹20.6 lakh. Despite these cost pressures, depreciation and amortization expenses decreased to ₹70.0 lakh from ₹78.6 lakh.

Balance Sheet Restructuring

The company’s balance sheet underwent significant changes due to restructuring and revaluation activities. Total assets surged to ₹5,535.3 lakh from ₹1,129.9 lakh in FY25. This expansion was primarily driven by property, plant, and equipment (PPE), which rose to ₹5,244.5 lakh from ₹693.8 lakh.

Note 9 states that the company revalued the PPE of its Silvassa and Bankura units on March 27, 2026, in accordance with Ind AS 16. The revaluation surplus was credited to the Revaluation Reserve. Additionally, pursuant to an NCLT order dated September 19, 2023, the company issued 2 crore equity shares of ₹1 each to the promoter company on February 21, 2026, as part of an approved restructuring plan.

Consequently, paid-up equity share capital increased to ₹212.4 lakh from ₹12.4 lakh. Total equity stood at ₹2,717.8 lakh, recovering from a negative net worth of (₹172.6 lakh) in the previous year.

What the Numbers Show

A critical divergence exists between the profit and loss statement and the comprehensive income figure. While the company reported a net loss of ₹1,308.4 lakh, the total comprehensive income for the period was positive at ₹3,190.4 lakh. This reversal is entirely attributable to other comprehensive income items, specifically the remeasurement of the net defined benefit liability/asset, which contributed ₹4,498.8 lakh. Without this non-operational accounting adjustment, the comprehensive loss would have mirrored the statutory net loss.

Cash Flow and Ratios

Operating activities generated a net cash inflow of ₹1.3 lakh, a marked improvement from the ₹961.2 lakh outflow in FY25. Investing activities consumed ₹111.1 lakh, largely due to sales of property, plant, and equipment amounting to ₹121.9 lakh. Financing activities resulted in a net inflow of ₹97.4 lakh, driven by repayments of short-term borrowings.

The debt-equity ratio improved to 1.45 from a negative value in the prior year, reflecting the restoration of positive equity. However, the current ratio remained tight at 0.15, indicating limited current assets relative to current liabilities. The debtors’ turnover ratio improved to 223 days from 970 days in FY25.