Regis Industries Limited (formerly known as Bhartia Bachat Limited) has submitted a regulatory disclosure dated 07th May 2026 to BSE Limited and The Calcutta Stock Exchange Ltd, pursuant to Regulation 32(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Disclosure Under SEBI Regulation 32(1)

The disclosure has been made in compliance with SEBI Circular CIR/CFD/CMD1/162/2019 dated 24th December 2019, which pertains to the statement on deviation or variation in the utilisation of proceeds from public issues, rights issues, preferential issues, and qualified institutional placements (QIPs).

The key details of the disclosure are summarised below:

Company's Statement on Fund Utilisation

Regis Industries Limited has confirmed that no funds remain unutilised as on 31st March 2026, or as on the date of the disclosure, out of the proceeds of any public issue, rights issue, preferential issue, or qualified institutional placement (QIP) undertaken by the company at any time in the past. Consequently, the company has stated that no information is required to be provided by way of Annexure-A under the said Regulation and Circular.

The disclosure was signed by Manish Prajapat, Wholetime Director, on behalf of Regis Industries Limited.

Regis Industries Limited (formerly known as Bhartia Bachat Limited) has announced its audited standalone financial results for the quarter and year ended March 31, 2026, following a Board of Directors meeting held on May 7, 2026. The results were approved in compliance with Regulation 33 read with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Statutory auditors Bipin & Co., Chartered Accountants, issued an unmodified opinion on the financial statements prepared under the applicable Indian Accounting Standards.

Annual Financial Performance: A Turnaround in Profitability

Regis Industries recorded a significant turnaround in profitability for FY26, posting a net profit after tax of ₹75.61 lacs against a net loss of ₹33.45 lacs in FY25. Total income from operations (net) for the year stood at ₹629.65 lacs, compared to ₹1,670.04 lacs in the prior year. Total expenses for FY26 were ₹553.21 lacs versus ₹1,703.50 lacs in FY25. The company's tax expense for FY26 was ₹0.84 lacs, with no tax expense recorded in FY25.

The following table summarises the key annual financial metrics (Rs. in lacs):

Quarterly Financial Highlights

For the quarter ended March 31, 2026, the company reported revenue from operations of ₹196.80 lacs and total income from operations (net) of ₹193.53 lacs. Total expenses for the quarter were ₹278.66 lacs, resulting in a loss before tax of ₹(85.13) lacs. This compares to a profit before tax of ₹48.86 lacs in the quarter ended March 31, 2025, and a profit of ₹4.36 lacs in the quarter ended December 31, 2025.

Balance Sheet and Capital Position

As at March 31, 2026, the company's total assets stood at ₹2,694.64 lacs, compared to ₹2,618.60 lacs as at March 31, 2025. Current assets were ₹2,624.64 lacs, driven primarily by inventories of ₹2,558.24 lacs. Non-current assets totalled ₹70.00 lacs, comprising loans. The paid-up equity share capital increased to ₹2,581.14 lacs (face value of ₹1/- each) from ₹1,720.76 lacs in the prior year, while other equity stood at ₹110.95 lacs versus ₹895.72 lacs previously.

Cash Flow Summary

The standalone statement of cash flows, prepared under the indirect method as per Ind AS-7, reflects net cash outflow from operating activities of ₹251.47 lacs for the year ended March 31, 2026, compared to ₹683.52 lacs outflow in the prior year. Net cash flow from investing activities was ₹251.88 lacs for both FY26 and FY25, attributable to changes in long-term loans and advances. There were no cash flows from financing activities in either period. The closing cash and cash equivalents balance as at March 31, 2026 stood at ₹5.19 lacs, compared to ₹4.78 lacs at the close of the prior year.

Compliance and Audit

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 7, 2026. The board meeting commenced at 05:50 PM and concluded at 06:20 PM. The company operates in a single business segment, and accordingly no separate segment results have been disclosed. Previous period figures have been regrouped or rearranged wherever necessary. The results have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and the audit was conducted by CA Amit Shah, Partner, Bipin & Co., Chartered Accountants (FRN: 0101509W), based in Vadodara.