Bervin investment & leasing Limited has announced its unaudited standalone financial results for the quarter and nine months ended December 31, 2025. The board of directors approved these results at their meeting held on February 12, 2026, which commenced at 12:00 Noon IST and concluded at 12:30 PM IST.

Financial Performance Overview

The company reported a net loss of ₹19.55 lacs for the third quarter, compared to a loss of ₹641.29 lacs in the corresponding quarter of the previous year. For the nine-month period, the company recorded a significantly higher loss of ₹1,752.37 lacs against ₹205.65 lacs in the previous year.

Revenue and Expense Analysis

The company generated no revenue from operations during the quarter, with total income of ₹5.00 lacs coming entirely from other income sources. This represents a significant decline from ₹135.22 lacs in other income during Q3FY25. Total expenses for the quarter stood at ₹24.55 lacs, substantially lower than ₹776.51 lacs in the corresponding previous quarter.

Board Meeting and Regulatory Compliance

The board meeting was conducted in compliance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. Mr. Satish Kumar Murgai, Non-Executive Director, was authorized to sign the unaudited financial results. The results were reviewed by statutory auditors Kumar Amboj & Associates, Chartered Accountants, who issued a limited review report.

Share Capital and Earnings Per Share

The company maintains a paid-up equity share capital of ₹589.81 lacs with a face value of ₹10 per share. The basic and diluted earnings per share for Q3FY26 stood at ₹(0.33), showing improvement from ₹(10.87) in Q3FY25. However, for the nine-month period, EPS deteriorated to ₹(29.71) from ₹(3.49) in the previous year.

Other Comprehensive Income

The company reported other comprehensive income of ₹970.14 lacs for the nine-month period, primarily from unrealized gains on investments available for sale, compared to a loss of ₹1,365.62 lacs in the previous year. After considering income tax effects, the net other comprehensive income contributed positively to the overall financial position.

Bervin Investment & Leasing Limited , a company primarily engaged in investment activities, has reported a substantial loss for the half-year ended September 30, 2025. The company's financial performance has seen a significant downturn compared to the previous year, with losses primarily attributed to investment-related activities.

Financial Highlights

The company's financial results for the half-year period ending September 30, 2025, reveal a stark contrast to its performance in the same period last year:

• Total Income: Bervin Investment & Leasing's total income decreased by 95.3%, falling from ₹4.89 crore in H1 2024 to ₹0.23 crore in H1 2025.
• Expenses: Total expenses surged by 3213%, rising from ₹0.53 crore to ₹17.56 crore. This increase was primarily due to a significant loss on investments amounting to ₹17.26 crore.
• Net Loss: The company reported a net loss of ₹17.33 crore for H1 2025, compared to a profit of ₹4.06 crore in the corresponding period last year.
• Earnings Per Share (EPS): The EPS declined from ₹6.87 in H1 2024 to negative ₹29.38 in H1 2025.

Balance Sheet Overview

The company's balance sheet as of September 30, 2025, reflects the impact of these losses:

• Total Assets: Decreased to ₹28.09 crore from ₹40.16 crore as of March 31, 2025.
• Investments: Reduced to ₹24.33 crore from ₹34.63 crore at the end of the previous financial year.
• Equity: Total equity declined to ₹18.76 crore from ₹28.64 crore.

Operational Update

Bervin Investment & Leasing Limited operates primarily in a single business segment focused on investments. The company's Board of Directors has noted that no leasing business was undertaken during the quarter. This suggests that the company's performance is heavily dependent on its investment activities, which have faced significant challenges in the current financial period.

The Board of Directors, in their meeting held on November 4, 2025, approved these unaudited financial results. Mr. Satish Kumar Murgai, a Non-Executive Director, was authorized to sign the financial statements.