Bombay Talkies FY26 Net Loss Widens to ₹16.86 Lakhs

Bombay Talkies Limited has published its audited standalone financial results for the quarter and financial year ended March 31, 2026. The Board of Directors approved the results during its meeting held on May 18, 2026. The company has also submitted the copies of the advertisements published in newspapers on May 19, 2026, to the BSE in compliance with Regulation 30 read with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company reported a widening of losses during FY26. Total income from operations declined to ₹14.65 lakhs from ₹20.04 lakhs in the previous year, while total expenses moderated to ₹31.51 lakhs from ₹34.81 lakhs. The net loss for FY26 stood at ₹16.86 lakhs, compared to ₹14.76 lakhs in FY25, reflecting a year-on-year deterioration. No tax expense, finance costs, or exceptional items were recorded during the period.

Metric	Q4 FY26 (Audited)	Q4 FY25 (Audited)	FY26 (Audited)	FY25 (Audited)
Total Income from Operations (₹ lakhs)	1.60	4.07	14.65	20.04
Total Expenses (₹ lakhs)	5.35	8.50	31.51	34.81
Net Loss (₹ lakhs)	(3.75)	(4.43)	(16.86)	(14.76)
Total Comprehensive Income (₹ lakhs)	(3.75)	(4.46)	(16.86)	(14.79)
Paid-up Equity Share Capital (₹ lakhs)	540.00	540.00	540.00	540.00

Balance Sheet Highlights

The audited statements of assets and liabilities as at March 31, 2026 reflect a contraction in the company's total asset base. Total assets declined to ₹474.88 lakhs from ₹486.64 lakhs in the previous year. The company's reserves and surplus stood at ₹(87.13) lakhs as at March 31, 2026, compared to ₹(70.27) lakhs as at March 31, 2025. The company carries no long-term or short-term borrowings, and trade payables remained nil as at the reporting date.

Cash Flow Summary

The cash flow statement for the year ended March 31, 2026 indicates a net cash outflow from operating activities. The company generated a net cash outflow of ₹3.14 lakhs from operating activities in FY26, compared to an inflow of ₹5.19 lakhs in FY25. There were no investing or financing cash flows during the year. Cash and cash equivalents decreased to ₹4.60 lakhs as of March 31, 2026, from ₹7.74 lakhs in the previous year.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	-4.87%	-19.52%	-27.40%	-48.83%	+36.90%

Bombay Talkies Limited has submitted revised unaudited financial results for the quarter ended September 30, 2025, reporting a net loss of ₹2.93 crores compared to ₹2.33 crores in the corresponding quarter of the previous year. The revision was undertaken to address format-related observations from BSE Limited regarding the presentation of the Statement of Assets and Liabilities in accordance with Indian Accounting Standards (Ind AS).

Financial Performance Overview

The company's operational performance showed mixed results during Q2FY26, with total income from operations declining marginally on a year-over-year basis.

Metric	Q2FY26	Q2FY25	Change
Net Sales/Income from Operations	₹1.99 crores	₹2.18 crores	-8.7%
Other Operating Income	₹1.44 crores	₹1.35 crores	+6.7%
Total Income from Operations	₹3.43 crores	₹3.53 crores	-2.8%
Total Expenses	₹6.36 crores	₹5.86 crores	+8.5%
Net Loss	₹2.93 crores	₹2.33 crores	+25.8%

Half-Year Performance Analysis

For the six-month period ended September 30, 2025, Bombay Talkies Limited reported a net loss of ₹9.76 crores compared to ₹8.02 crores in the corresponding period of the previous year. The half-year results demonstrate consistent operational challenges with total income remaining relatively stable while expenses continued to exceed revenue.

Parameter	H1FY26	H1FY25	Variance
Total Income from Operations	₹11.53 crores	₹11.63 crores	-0.9%
Total Expenses	₹21.29 crores	₹19.65 crores	+8.3%
Operating Loss	₹9.76 crores	₹8.02 crores	+21.7%
Total Comprehensive Income	₹9.76 crores loss	₹8.02 crores loss	+21.7%

Balance Sheet Position

As of September 30, 2025, the company maintained total assets of ₹479.48 crores compared to ₹486.64 crores as of March 31, 2025. The balance sheet structure reflects the company's financial position with significant equity base offset by accumulated losses.

Assets Category	Sep 30, 2025	Mar 31, 2025
Non-current Assets	₹257.45 crores	₹257.46 crores
Current Assets	₹222.03 crores	₹229.19 crores
Total Assets	₹479.48 crores	₹486.64 crores
Equity Share Capital	₹540.00 crores	₹540.00 crores
Other Equity	₹80.03 crores negative	₹70.27 crores negative

Cash Flow and Liquidity

The company generated positive cash flows from operating activities of ₹1.40 crores during the half-year period, primarily due to working capital adjustments including inventory reduction of ₹8.56 crores and increase in other current liabilities of ₹2.60 crores. Cash and cash equivalents improved to ₹9.14 crores as of September 30, 2025, from ₹7.74 crores at the beginning of the financial year.

Regulatory Compliance

The revised financial results were submitted in continuation of the company's earlier communication dated November 4, 2025, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The revision specifically addressed BSE's observation concerning the format presentation, with the company confirming no changes to the actual unaudited standalone financial results or the Limited Review Report. The results have been reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors completing a limited review of the financial statements.