Boston Commerce Limited reported a net loss of ₹58.08 lakh for the financial year ended March 31, 2026, compared to a net loss of ₹54.73 lakh in the previous year. The company recorded zero revenue from operations for the quarter ended March 31, 2026, while total revenue for the full fiscal year stood at ₹48.37 lakh. The Board of Directors approved the audited standalone financial results at a meeting held on May 30, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The statutory auditors, M/s. Sunit M Chhatbar & Co, issued an audit report with an unmodified opinion on the standalone financial results. However, the auditors noted that the company did not make any payment of Tax Deducted at Source (TDS) dues during the financial year 2025-26 as required under the applicable provisions of the Income-tax Act, 1961. The meeting, which commenced at 3:00 p.m. and concluded at 5:15 p.m., was held at the company's registered office in Ahmedabad.

Financial Performance Summary

The company's financial performance for the quarter and year ended March 31, 2026, reflects a challenging period with no operational income in the final quarter. Finance costs for the year amounted to ₹15.42 lakh, while depreciation and amortisation expenses were recorded at ₹59.23 lakh. Exceptional items for the year totaled ₹58.08 lakh. The basic and diluted earnings per share (EPS) for the year stood at a loss of ₹0.83, compared to a loss of ₹0.78 in the previous year.

Assets and Liabilities

The total assets of the company decreased to ₹892.61 lakh as of March 31, 2026, from ₹2,387.34 lakh in the previous year. Total shareholders' funds stood at ₹532.38 lakh, a decrease from ₹590.45 lakh in the prior year. Current liabilities reduced to ₹204.12 lakh from ₹440.62 lakh, while non-current liabilities were nil at the end of FY26 compared to ₹459.29 lakh in FY25. Cash and cash equivalents at the end of the year were ₹8.70 lakh.

Boston bio systems ltd. has officially completed its corporate name change to Boston Commerce Limited, with the new identity taking effect from February 20, 2026. The transformation marks a significant rebranding initiative for the Gujarat-based company, which maintains its operations from its registered office at A.828, Sun West Bank, Ashram Road, Ahmedabad.

Regulatory Approvals and Implementation

The name change received comprehensive regulatory approval from multiple authorities. The BSE acknowledged and approved the corporate name modification, ensuring seamless transition for trading operations. The Ministry of Corporate Affairs issued a fresh Certificate of Incorporation on November 27, 2025, formally recognizing the name change from Boston Bio Systems Limited to Boston Commerce Limited.

Trading and Market Impact

The BSE issued Notice No. 20260216-37 on February 16, 2026, informing trading members about the corporate name change. The exchange confirmed that the scrip code 531458 remains unchanged, ensuring continuity for investors and market participants. The BOLT Plus System will reflect the updated company name while maintaining the abbreviated name "BOSTON" for trading purposes.

Legal and Corporate Continuity

Managing Director Ghanshyam Dhananjay Gavali emphasized that the name change does not affect the company's legal status or obligations. The Corporate Identification Number and other legal identities remain intact, ensuring all existing contracts, agreements, and stakeholder relationships continue without disruption.

The Certificate of Incorporation reveals the company's corporate evolution, noting it was originally incorporated as Adhyatmdeep Eye Foundation Limited before becoming Boston Bio Systems Limited, and now transitioning to Boston Commerce Limited. This progression reflects the company's strategic repositioning in the market.

Compliance and Disclosure Requirements

The company fulfilled its disclosure obligations under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. As per regulatory requirements, the company must display both the old and new names for two years at all locations where the company name is required to be displayed under Section 12 of the Companies Act.

Stakeholders can verify the company's updated status and access public documents through the Ministry of Corporate Affairs website at www.mca.gov.in/MCA21 . The company continues to operate its website at www.bostonbio.in and maintains its email communication at bostonsystem@yahoo.com during the transition period.