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.

Bentley Commercial Enterprises Ltd (BSE: 512195) has reported its financial results for the first quarter of the fiscal year 2026, showing a narrowed loss compared to the same period last year.

Financial Highlights

• Net Loss: The company reported a net loss of ₹1.85 lakhs, a significant improvement from the loss of ₹6.39 lakhs in the corresponding quarter of the previous year.
• Total Income: Bentley Commercial Enterprises recorded a total income of ₹5.41 lakhs, primarily derived from other income sources.
• Expenses: Total expenses for the quarter stood at ₹6.85 lakhs, with employee benefits expense accounting for ₹2.54 lakhs and other expenses totaling ₹4.31 lakhs.
• Earnings Per Share (EPS): The basic and diluted EPS were negative at ₹0.19, an improvement from the negative ₹0.64 in the same quarter last year.

Comprehensive Income

Despite the operational loss, the company reported a substantial other comprehensive income of ₹1,195.34 lakhs. This resulted in a total comprehensive income of ₹1,193.50 lakhs for the quarter, indicating significant gains from non-operational sources.

Revenue and Operations

It's noteworthy that Bentley Commercial Enterprises did not generate any revenue from operations during the quarter. The entire income of ₹5.41 lakhs came from other sources, highlighting the company's current reliance on non-core activities for income generation.

Board Approval and Audit Review

The unaudited financial results were approved by the Board of Directors on August 12, 2025, following a review by the Audit Committee. The statutory auditors, B L Dasharda & Associates, conducted a limited review of these results in compliance with SEBI regulations.

Comparative Analysis

The comparative analysis shows a significant improvement in the company's financial performance year-over-year, with a substantial increase in total income and a notable reduction in net loss.

Investors and stakeholders may find these results encouraging, as they demonstrate the company's ability to reduce losses and generate substantial comprehensive income, despite the lack of operational revenue. However, the sustainability of this performance and the company's strategies to generate core operational revenue will be key factors to watch in the coming quarters.