Bervin Investment & Leasing Reports Significant Loss for H1 2025

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

Particulars (in ₹ crore)	H1 2025	H1 2024	Change
Total Income	0.23	4.89	-95.3%
Total Expenses	17.56	0.53	+3213%
Net Profit/(Loss)	(17.33)	4.06	-527%
EPS (in ₹)	(29.38)	6.87	-528%

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.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+2.70%	+5.52%	+9.25%	-6.61%	-12.27%	+735.50%

Bervin Investment & Leasing Limited, a company listed on the BSE, has reported a substantial net loss for the quarter ended June 30. The financial results, approved by the company's Board of Directors on August 12, reveal a challenging period for the investment firm.

Financial Performance

The company's unaudited standalone financial results for Q1 show:

Particulars (in Rs. Lacs)	Q1 Current Year	Q1 Previous Year	Change
Total Income	18.72	229.52	-91.8%
Net Profit/(Loss)	(1,729.24)	173.57	N/A
Earnings Per Share (Rs.)	(29.32)	2.94	N/A

Key Highlights

Significant Loss: Bervin Investment reported a net loss of Rs 1,729.24 lacs for the quarter, compared to a profit of Rs 173.57 lacs in the same quarter of the previous year.
Revenue Decline: Total income decreased sharply to Rs 18.72 lacs from Rs 229.52 lacs in the corresponding quarter last year, marking a 91.8% decline.
Major Factor: The substantial loss was primarily attributed to Rs 1,726.04 lacs in losses on investments and futures & options trading.
Earnings Per Share: The company's earnings per share (EPS) fell to negative Rs 29.32 from positive Rs 2.94 in the previous year's quarter.

Operational Details

The financial results were reviewed and recommended by the Audit Committee before being approved by the Board of Directors. The company operates mainly in a single primary business segment, as per Indian Accounting Standard 108 on "Operating Segments."

Board Authorization

The Board of Directors authorized Mr. Satish Kumar Murgai (DIN: 00040348), a Non-Executive Director of the company, to sign the unaudited financial results for the quarter ended June 30.

Auditor's Review

Kumar Amboj & Associates, Chartered Accountants, conducted an independent review of the unaudited standalone financial results. The review was performed in accordance with the Standard on Review Engagements (SRE) 2410, as issued by the Institute of Chartered Accountants of India.

The significant downturn in Bervin Investment's financial performance, particularly the substantial loss in investments and trading activities, may raise concerns among investors and stakeholders. The company's ability to navigate these challenges and improve its financial position in the coming quarters will be closely watched by the market.