Bombay Oxygen Investments Limited has announced the reopening of a special window for transfer and dematerialisation of physical shares, providing shareholders with an opportunity to complete previously incomplete transfer requests. The initiative follows regulatory guidelines and aims to facilitate the conversion of physical shares to dematerialised form.

Regulatory Compliance and Timeline

The special window has been established pursuant to SEBI Circular No. HO/38/13/11(2)2026-MIRSD-POD/I/3750/2026 dated January 30, 2026. The company has formally notified BSE Limited through its communication dated April 10, 2026, ensuring compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Scope of Special Window

The special window specifically addresses transfer requests of physical shares that were lodged prior to April 01, 2019. These requests may have been rejected, returned, or not processed due to various deficiencies in documents, processes, or other reasons. Shareholders are encouraged to take advantage of this opportunity to regularise their shareholdings.

Key Conditions and Requirements

Securities approved under this special window will be issued exclusively in dematerialised (demat) form. Additionally, these securities will be subject to a lock-in period of one year from the date of registration of transfer. This ensures compliance with current market practices and regulatory requirements for electronic settlement.

Public Notification

The company has published newspaper advertisements in 'The Press Press Journal' and 'NavShakti' on April 10, 2026, informing shareholders about the opening of the special window. This public notification ensures widespread awareness among the shareholder community.

Additional Information

Shareholders seeking more detailed information about the special window can visit the company's website at www.bomoxy.com/investors.html . The announcement was signed by Anshika Pal, Company Secretary and Compliance Officer (A78049), emphasising the company's commitment to regulatory compliance and shareholder service.

Bombay oxygen Investments Limited has announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating a strong financial turnaround with significant profit growth compared to the previous year. The company's Board of Directors approved these results at their meeting held on February 13, 2026.

Financial Performance Overview

The company reported impressive financial metrics for Q3FY26, marking a substantial improvement from the corresponding quarter of the previous fiscal year:

Revenue Components and Income Sources

The company's revenue structure for Q3FY26 was primarily driven by investment-related income. Dividend income contributed ₹7.46 lakhs compared to ₹4.36 lakhs in Q3FY25. The major contributor to total income was net gain on fair value changes of financial assets, which generated ₹1,033.13 lakhs in Q3FY26, a remarkable improvement from the loss of ₹1,858.43 lakhs recorded in the same quarter of the previous year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Bombay Oxygen Investments demonstrated consistent strong performance:

Dividend income for the nine-month period reached ₹261.74 lakhs compared to ₹213.60 lakhs in the corresponding period of FY25, while net gains on fair value changes contributed ₹3,097.30 lakhs.

Operational Expenses and Tax Management

The company maintained disciplined expense management during Q3FY26. Total expenses amounted to ₹54.81 lakhs, slightly higher than ₹42.61 lakhs in Q3FY25. Employee benefits expense increased to ₹15.47 lakhs from ₹13.77 lakhs, while other expenses rose to ₹34.51 lakhs from ₹24.39 lakhs in the previous year quarter.

Tax expenses for Q3FY26 included current tax of ₹79.40 lakhs and a deferred tax benefit of ₹9.20 lakhs, resulting in net tax expenses of ₹70.20 lakhs compared to net tax benefit of ₹279.58 lakhs in Q3FY25.

Capital Structure and Earnings Per Share

The company maintained a stable capital structure with paid-up equity share capital remaining constant at ₹150.00 lakhs, consisting of shares with a face value of ₹100 each. The earnings per share for Q3FY26 stood at ₹610.39, representing a significant improvement from the loss per share of ₹1,032.05 recorded in Q3FY25.

Business Model and Regulatory Compliance

As a Non-Banking Financial Company (NBFC), Bombay Oxygen Investments Limited focuses exclusively on investment activities with no other business segments. The company has prepared its financial results in accordance with Indian Accounting Standards (Ind AS) and complied with all regulatory requirements under the SEBI Listing Regulations. The results have been reviewed by the statutory auditors A M S & CO LLP and approved by the Audit Committee before Board approval.