BCL Enterprises Limited announced its unaudited financial results for the third quarter and nine-month period ended December 31, 2025, following a Board of Directors meeting held on January 31, 2026. The company communicated these results to The Metropolitan Stock Exchange of India Limited and BSE Limited under Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015.

Board Meeting Details

The Board of Directors meeting commenced at 11:30 A.M. (IST) and concluded at 12:30 P.M. (IST) on January 31, 2026. The board considered and approved the unaudited financial results along with the limited review report issued by statutory auditors Sandeep Kumar Singh & Co, Chartered Accountants.

Financial Performance Overview

The company's Q3FY26 performance showed continued operational challenges with significant revenue decline compared to the previous year. Total income dropped substantially while the company reported a net loss for the quarter.

Revenue Composition Analysis

The company's revenue streams consisted primarily of interest income and product sales. Interest income remained relatively stable at ₹23.28 lacs for Q3FY26 compared to ₹22.63 lacs in Q3FY25. However, product sales experienced a dramatic decline to ₹2.00 lacs from ₹182.25 lacs in the corresponding quarter of the previous year.

Nine-Month Performance

For the nine-month period ended December 31, 2025, BCL Enterprises demonstrated positive profitability despite quarterly losses.

Regulatory Compliance and Documentation

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by statutory auditors. The company submitted comprehensive documentation including unaudited financial results, limited review report, statement of no deviation under Regulation 32, and declarations from CFO Shahzaib Nawaz and Managing Director Mahendra Kumar Sharda under Regulation 33(2) of SEBI regulations.

The company maintained its paid-up equity share capital at ₹1,166.00 lacs with face value of ₹1 per share throughout the reporting periods. The results confirm compliance with all applicable SEBI listing obligations and disclosure requirements.

BCL Enterprises Limited's board of directors held a crucial meeting on January 2, 2026, approving significant corporate restructuring measures that will require shareholder approval. The board decided to convene an Extraordinary General Meeting (EOGM) to seek member consent for substantial capital structure changes and enhanced financial powers.

EOGM Convening and Schedule

The board approved convening an Extraordinary General Meeting for the financial year 2025-26 on Monday, February 2, 2026. The meeting will be conducted through Video Conferencing (VC) and Other Audio Visual Means (OAVM), with the board also approving the Notice of the EGM along with the Explanatory Statement pursuant to Section 102 of the Companies Act, 2013.

Major Capital Structure Enhancement

The most significant proposal involves a substantial increase in the company's authorized share capital. The board has approved increasing the authorized capital from the existing amount to a significantly higher threshold, subject to shareholder approval.

This expansion will require consequential alteration in Clause V (Capital Clause) of the Memorandum of Association, demonstrating the company's preparation for significant business expansion.

Enhanced Financial Powers and Borrowing Capacity

The board approved several measures to strengthen the company's financial flexibility, all subject to shareholder approval through special resolutions at the EOGM:

Borrowing Powers Enhancement

• Authorization for borrowings exceeding paid-up share capital, free reserves, and securities premium
• Aggregate borrowing limit of ₹5,000.00 crores under Section 180(1)(c) of the Companies Act
• Enhanced capacity to meet business requirements

Security Creation and Asset Utilization

• Creation of charges, mortgages, and hypothecations on company assets
• Coverage of movable and immovable properties, both tangible and intangible
• Retrospective effect provision for securing borrowings
• Total security limit aligned with ₹5,000.00 crore borrowing capacity

Loans and Investment Authority

The board also approved advancing loans, providing guarantees, and offering securities to persons covered under Section 185(2) of the Companies Act, 2013, up to an aggregate amount of ₹5,000.00 crores. Additionally, the company seeks authority to grant loans, guarantees, and make investments in shares, securities, or other instruments under Section 186 of the Companies Act, exceeding prescribed limits up to ₹5,000.00 crores.

Meeting Details and Next Steps

The board meeting commenced at 4:30 PM and concluded at 5:30 PM on January 2, 2026. Om Prakash Sambharia, Additional Director (DIN: 10088564), signed the regulatory filing. The company has indicated that further information regarding these developments will be submitted to the exchanges in due course.

All proposed measures require shareholder approval through special resolutions at the upcoming EOGM, reflecting the significant nature of these corporate restructuring initiatives.