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.

Boston Commerce Limited (formerly known as Boston Bio Systems Limited) announced its unaudited financial results for the quarter ended December 31, 2025, revealing a mixed performance with quarterly revenue decline but positive nine-month trends. The Board of Directors approved these results at their meeting held on February 13, 2026.

Quarterly Financial Performance

The company's Q3FY26 performance showed significant volatility compared to the previous quarter. Revenue from operations declined substantially to ₹5.85 lakhs in Q3FY26 from ₹24.47 lakhs in Q2FY26, while the company reported no revenue in the corresponding quarter of the previous year (Q3FY25).

The company incurred total expenses of ₹7.29 lakhs in Q3FY26, comprising employee benefits expense of ₹3.48 lakhs and other expenses of ₹3.81 lakhs. This resulted in a net loss of ₹1.44 lakhs for the quarter, compared to a net profit of ₹3.94 lakhs in the previous quarter.

Nine-Month Performance Analysis

Despite the quarterly setback, the nine-month period ending December 31, 2025, demonstrated significant improvement over the corresponding period of the previous year. The company generated total revenue of ₹48.37 lakhs during the nine months of FY26, compared to zero revenue in the same period of FY25.

The nine-month period recorded total expenses of ₹39.19 lakhs, including employee benefits expense of ₹11.94 lakhs and other expenses of ₹27.25 lakhs. After accounting for current tax of ₹2.67 lakhs, the company achieved a net profit of ₹6.51 lakhs, marking a significant turnaround from the net loss of ₹5.68 lakhs in the corresponding period of the previous year.

Financial Position and Share Capital

The company maintained its paid-up equity share capital at ₹700.22 lakhs, with a face value of ₹10 per share, remaining unchanged across all reported periods. The earnings per share for the nine-month period stood at ₹0.09, compared to a loss per share of ₹0.08 in the corresponding period of FY25.

Regulatory Compliance and Audit

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by statutory auditors Sunit M Chhatbar & Co. The auditors provided an unqualified limited review report, confirming compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company operates as a single reportable segment for the purpose of Ind AS-108.

The results reflect the company's ongoing business transformation, with the establishment of revenue streams in the current financial year after reporting no revenue in the corresponding periods of the previous year, though quarterly performance remains volatile.