Bombay oxygen Investments Limited has announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating a strong financial turnaround with significant profit growth compared to the previous year. The company's Board of Directors approved these results at their meeting held on February 13, 2026.

Financial Performance Overview

The company reported impressive financial metrics for Q3FY26, marking a substantial improvement from the corresponding quarter of the previous fiscal year:

Revenue Components and Income Sources

The company's revenue structure for Q3FY26 was primarily driven by investment-related income. Dividend income contributed ₹7.46 lakhs compared to ₹4.36 lakhs in Q3FY25. The major contributor to total income was net gain on fair value changes of financial assets, which generated ₹1,033.13 lakhs in Q3FY26, a remarkable improvement from the loss of ₹1,858.43 lakhs recorded in the same quarter of the previous year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Bombay Oxygen Investments demonstrated consistent strong performance:

Dividend income for the nine-month period reached ₹261.74 lakhs compared to ₹213.60 lakhs in the corresponding period of FY25, while net gains on fair value changes contributed ₹3,097.30 lakhs.

Operational Expenses and Tax Management

The company maintained disciplined expense management during Q3FY26. Total expenses amounted to ₹54.81 lakhs, slightly higher than ₹42.61 lakhs in Q3FY25. Employee benefits expense increased to ₹15.47 lakhs from ₹13.77 lakhs, while other expenses rose to ₹34.51 lakhs from ₹24.39 lakhs in the previous year quarter.

Tax expenses for Q3FY26 included current tax of ₹79.40 lakhs and a deferred tax benefit of ₹9.20 lakhs, resulting in net tax expenses of ₹70.20 lakhs compared to net tax benefit of ₹279.58 lakhs in Q3FY25.

Capital Structure and Earnings Per Share

The company maintained a stable capital structure with paid-up equity share capital remaining constant at ₹150.00 lakhs, consisting of shares with a face value of ₹100 each. The earnings per share for Q3FY26 stood at ₹610.39, representing a significant improvement from the loss per share of ₹1,032.05 recorded in Q3FY25.

Business Model and Regulatory Compliance

As a Non-Banking Financial Company (NBFC), Bombay Oxygen Investments Limited focuses exclusively on investment activities with no other business segments. The company has prepared its financial results in accordance with Indian Accounting Standards (Ind AS) and complied with all regulatory requirements under the SEBI Listing Regulations. The results have been reviewed by the statutory auditors A M S & CO LLP and approved by the Audit Committee before Board approval.

Bombay Oxygen Investments Limited (BOIL) has reported a net loss for the quarter ended September 30, 2025, while also announcing a key appointment to its leadership team. The company, which primarily focuses on investments, faced challenges in its financial performance but maintained a strong asset base.

Financial Performance

BOIL reported a net loss of Rs. 521.64 lakhs for the quarter ended September 30, 2025, a significant shift from the profit of Rs. 1,844.81 lakhs in the previous quarter. The company's total income for the quarter decreased to Rs. 570.22 lakhs from Rs. 2,888.68 lakhs in the prior quarter.

Here's a breakdown of the key financial metrics:

Despite the quarterly loss, BOIL maintained a robust financial position with total assets of Rs. 54,548.92 lakhs as of September 30, 2025. Investments formed the major portion of these assets, standing at Rs. 53,739.95 lakhs.

Half-Year Performance

For the half-year period ended September 30, 2025, BOIL achieved a net profit of Rs. 1,901.11 lakhs. The total comprehensive income for this period, which includes changes in fair value of investments, amounted to Rs. 3,202.01 lakhs.

New Appointment

In a strategic move, BOIL's Board of Directors appointed Ms. Anshika Pal as the Company Secretary and Compliance Officer, effective November 1, 2025. Ms. Pal brings valuable expertise to the role:

• Associate member of the Institute of Company Secretaries of India (ICSI)
• Law graduate from Savitribai Phule Pune University
• Commerce graduate from Dr. Rammanohar Lohia Avadh University
• Experience in secretarial compliances, listing compliances, and regulatory affairs

Company Overview

Bombay Oxygen Investments Limited operates as a Non-Banking Financial Company (NBFC) with its primary focus on investments. The company's financial results are prepared in accordance with Indian Accounting Standards (Ind AS) and comply with the requirements set by the Securities and Exchange Board of India (SEBI).

The appointment of Ms. Pal and the company's continued focus on its investment portfolio suggest that BOIL is positioning itself to navigate the challenges in the financial markets while maintaining regulatory compliance.