Bentley Commercial Enterprises Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, following the board meeting held on February 7, 2026. The company reported a net profit of ₹126.74 lakhs for Q3FY26, with earnings per share of ₹12.72.

Q3FY26 Financial Performance

The company's quarterly performance showed total income of ₹174.07 lakhs, derived entirely from other income as there was no revenue from operations during the quarter. Total expenses for the quarter stood at ₹4.71 lakhs, resulting in a profit before tax of ₹169.37 lakhs.

Nine Months Performance

For the nine months ended December 31, 2025, the company achieved a net profit of ₹338.35 lakhs compared to ₹341.45 lakhs in the corresponding period of the previous year. Total income for the nine-month period was ₹468.05 lakhs, marginally lower than ₹470.47 lakhs in the same period last year.

Other Comprehensive Income Impact

The company reported a significant other comprehensive loss of ₹1,448.38 lakhs for Q3FY26, resulting in total comprehensive loss of ₹1,321.64 lakhs for the quarter. For the nine-month period, other comprehensive loss was ₹2,479.33 lakhs, leading to total comprehensive loss of ₹2,140.98 lakhs.

Board Meeting and Compliance

The board meeting was conducted from 2:00 p.m. to 2:20 p.m. on February 7, 2026, under the provisions of SEBI Regulation 30 and 33. The results were reviewed by the audit committee and approved by the board of directors. B L Dasharda & Associates, the company's statutory auditors, conducted a limited review of the financial results as required under Regulation 33 of SEBI LODR Regulations 2015.

Company Details

Bentley Commercial Enterprises Limited operates in a single business segment and maintains its registered office at Peninsula Heights, Andheri (West), Mumbai. The company's paid-up equity share capital remains at ₹99.60 lakhs with a face value of ₹10 per share. The results have been prepared in accordance with Indian Accounting Standards (Ind AS 34) and are available on the company's website and BSE portal.

Bentley Commercial Enterprises Limited has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025, revealing a mixed performance with a slight increase in quarterly profit but a substantial other comprehensive loss.

Q2 Financial Highlights

The company reported a net profit of ₹213.46 crore for Q2 2025, showing a marginal improvement from ₹208.11 crore in the same quarter of the previous year. However, this was offset by a significant other comprehensive loss of ₹2,226.30 crore, resulting in a total comprehensive loss of ₹2,012.84 crore for the quarter.

Half-Year Performance

For the half-year period ending September 30, 2025, Bentley Commercial Enterprises achieved:

It's noteworthy that the company's income primarily came from other sources rather than operational revenue.

Balance Sheet Overview

The company's financial position as of September 30, 2025, showed:

Compared to March 31, 2025, total assets decreased from ₹17,138.52 crore, indicating a reduction in the company's asset base over the six-month period.

Other Key Points

• The company's Board of Directors approved these results on November 6, 2025.
• Statutory auditors have conducted a limited review of the financial results.
• Bentley Commercial Enterprises operates in a single segment.
• The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS 34) and SEBI regulations.

While the company has maintained profitability in its core operations, the substantial other comprehensive loss warrants attention from investors and analysts. This loss may be attributed to changes in the fair value of investments or other factors not directly related to the company's primary business operations.

Investors may want to seek further clarification on the nature of the other comprehensive loss and its potential impact on the company's long-term financial health during the next investor communication or earnings call.