Bharat bhushan fin & comm brokers Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, demonstrating a remarkable turnaround in financial performance. The company, registered as an NBFC with RBI, reported significant improvements across key financial metrics during the reporting period.

Financial Performance Overview

The company's financial performance showed substantial improvement during Q3FY26:

Revenue Composition and Growth

The company's revenue streams showed mixed performance during the quarter. Interest income increased to ₹2.32 lakhs from ₹1.51 lakhs in Q3FY25. Dividend income remained stable at ₹1.96 lakhs compared to ₹1.98 lakhs in the previous year. The most significant contributor to revenue growth was net gain on fair value changes, which reached ₹10.14 lakhs compared to a loss of ₹6.93 lakhs in Q3FY25.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company demonstrated exceptional growth:

Operational Efficiency and Cost Management

Total expenses for Q3FY26 decreased to ₹11.25 lakhs from ₹16.03 lakhs in Q3FY25, reflecting improved cost management. Employee benefit expenses increased marginally to ₹7.11 lakhs from ₹6.92 lakhs, while other expenses reduced significantly to ₹4.14 lakhs from ₹9.00 lakhs in the corresponding quarter.

Corporate Governance and Compliance

The Board of Directors, in their meeting held on January 28, 2026, approved the unaudited financial results. The results have been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013, and comply with SEBI Listing Regulations. The company's paid-up equity share capital doubled to ₹676.08 lakhs from ₹338.04 lakhs in the previous year, indicating a bonus issue or rights offering during the period.

Regulatory Updates

The company noted the consolidation of 29 labour legislations into four Labour Codes effective from November 21, 2025. Management is currently assessing the incremental impact of these changes and will provide appropriate accounting adjustments in the fourth quarter if required. As an NBFC registered with RBI, the company continues to monitor regulatory developments and implement applicable guidelines as they are issued.

Bharat Bhushan Fin & Comm Brokers Limited has announced its unaudited financial results for the quarter and six months ended September 30, 2025, showcasing significant improvements in its financial performance and capital structure.

Financial Highlights

The company reported a substantial increase in its total income and profitability for the first half of the fiscal year 2025-26. Here's a breakdown of the key financial metrics:

The company's performance shows a remarkable turnaround, with profit before tax moving from a loss in the previous year to a significant profit in the current period.

Successful Rights Issue

Bharat Bhushan Fin & Comm Brokers Limited has successfully completed its rights issue, which has had a substantial impact on its capital structure:

• Allotted 33,80,400 equity shares at ₹10 per share
• Doubled paid-up share capital from ₹3.38 crore to ₹6.76 crore
• Confirmed full utilization of proceeds for stated purposes with no deviation

Balance Sheet Strengthening

The company's balance sheet has shown improvement:

• Total assets increased to ₹2,965.11 lakhs as of September 30, 2025
• Up from ₹2,514.94 lakhs in March 2025, representing a growth of about 17.9%

This growth in assets, coupled with the successful rights issue, indicates a strengthening of the company's financial position.

Conclusion

Bharat Bhushan Fin & Comm Brokers Limited's latest financial results demonstrate a significant improvement in its financial health. The successful completion of the rights issue has bolstered its capital base, potentially positioning the company for future growth opportunities.