Bella Casa Fashion & Retail Limited has reported robust financial performance for Q3FY26, with net profit growing 26.9% year-over-year to ₹445.44 lakhs. The apparel and home furnishing company announced these results following a Board meeting held on February 7, 2026, where directors approved the unaudited financial statements for the quarter ended December 31, 2025.

Financial Performance Highlights

The company demonstrated strong year-over-year growth across key metrics, though sequential performance showed some moderation from the previous quarter.

Nine-Month Performance

For the nine months ended December 31, 2025, Bella Casa Fashion & Retail maintained strong growth momentum with consolidated performance showing significant improvement over the previous year.

Cost Structure and Margins

The company's cost management showed mixed results during Q3FY26. Cost of materials consumed decreased to ₹3,234.52 lakhs from ₹3,655.23 lakhs in Q3FY25, while direct manufacturing expenses declined to ₹4,557.40 lakhs from ₹4,728.60 lakhs year-over-year. Total expenses for the quarter stood at ₹8,475.15 lakhs compared to ₹7,591.93 lakhs in the corresponding previous quarter, resulting in profit before tax of ₹599.76 lakhs.

Corporate Governance and Compliance

The financial results were reviewed and recommended by the Audit Committee before approval by the Board of Directors. The company's statutory auditors, Kalani & Co. LLP, conducted a limited review of the unaudited financial results as required under Regulation 33 of SEBI regulations. The company operates primarily in textile production and retailing with integrated operations, focusing on apparels and home furnishing products with no geographical segments outside India except for textile exports.

Business Operations

Bella Casa Fashion & Retail continues to focus on its core business of apparel and home furnishing products with integrated manufacturing and retail operations. The company completed a rights issue in November 2024, allotting 19,12,500 equity shares at ₹261 per share, and management confirmed that proceeds have been utilized as per the stated objectives without any deviation.

Bella Casa Fashion & Retail Limited , a prominent player in the Indian fashion and retail sector, has reported significant growth in its financial performance for the first half of fiscal year 2025-26.

Financial Highlights

The company's financial results for H1 FY2025-26 reveal impressive growth across key metrics:

Revenue and Profit Growth

Bella Casa Fashion & Retail reported a robust 20% year-on-year increase in sales, reaching 215.90 crore rupees in H1 FY2025-26. This growth indicates strong demand for the company's fashion and retail offerings.

The company's net profit saw an even more impressive surge, jumping 40% to 11.10 crore rupees. This substantial increase in profitability suggests effective cost management and improved operational efficiency.

Operational Performance

• The company generated 41.00 crore rupees in free cash flow from operations.
• Capital expenditure of 51.00 crore rupees was invested to double capacity over the next few years.
• Capacity utilization stood at 70% during the period.
• Inventory levels reached multi-year lows due to a shift to Just-in-Time operations.

Financial Position

• The company maintains a strong balance sheet with negligible net debt of 6.00 crore rupees.
• Return on Capital Employed (ROCE) achieved was 19%.

Strategic Shift and Future Outlook

Bella Casa Fashion & Retail has completed its strategic shift away from Home Furnishing to focus on the Apparel business. The company is targeting growth through:

1. Deeper client penetration
2. New client onboarding
3. Expansion into new domestic and international markets

Conclusion

Bella Casa Fashion & Retail Limited's H1 FY2025-26 results demonstrate the company's ability to grow its revenue and profitability in a competitive market. The significant increase in sales and net profit, coupled with strategic investments and operational improvements, positions the company well for future growth in the Indian fashion and retail sector.