Boston Commerce Limited (formerly known as Boston Bio Systems Limited) announced its unaudited financial results for the quarter ended December 31, 2025, revealing a mixed performance with quarterly revenue decline but positive nine-month trends. The Board of Directors approved these results at their meeting held on February 13, 2026.

Quarterly Financial Performance

The company's Q3FY26 performance showed significant volatility compared to the previous quarter. Revenue from operations declined substantially to ₹5.85 lakhs in Q3FY26 from ₹24.47 lakhs in Q2FY26, while the company reported no revenue in the corresponding quarter of the previous year (Q3FY25).

The company incurred total expenses of ₹7.29 lakhs in Q3FY26, comprising employee benefits expense of ₹3.48 lakhs and other expenses of ₹3.81 lakhs. This resulted in a net loss of ₹1.44 lakhs for the quarter, compared to a net profit of ₹3.94 lakhs in the previous quarter.

Nine-Month Performance Analysis

Despite the quarterly setback, the nine-month period ending December 31, 2025, demonstrated significant improvement over the corresponding period of the previous year. The company generated total revenue of ₹48.37 lakhs during the nine months of FY26, compared to zero revenue in the same period of FY25.

The nine-month period recorded total expenses of ₹39.19 lakhs, including employee benefits expense of ₹11.94 lakhs and other expenses of ₹27.25 lakhs. After accounting for current tax of ₹2.67 lakhs, the company achieved a net profit of ₹6.51 lakhs, marking a significant turnaround from the net loss of ₹5.68 lakhs in the corresponding period of the previous year.

Financial Position and Share Capital

The company maintained its paid-up equity share capital at ₹700.22 lakhs, with a face value of ₹10 per share, remaining unchanged across all reported periods. The earnings per share for the nine-month period stood at ₹0.09, compared to a loss per share of ₹0.08 in the corresponding period of FY25.

Regulatory Compliance and Audit

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by statutory auditors Sunit M Chhatbar & Co. The auditors provided an unqualified limited review report, confirming compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company operates as a single reportable segment for the purpose of Ind AS-108.

The results reflect the company's ongoing business transformation, with the establishment of revenue streams in the current financial year after reporting no revenue in the corresponding periods of the previous year, though quarterly performance remains volatile.

BOSTON BIO SYSTEMS LTD. , a company listed on the Bombay Stock Exchange (BSE: 531458), has officially changed its name to Boston Commerce Limited. This corporate rebranding, approved by the Ministry of Corporate Affairs on November 27, 2025, marks a significant milestone in the company's history.

Key Points of the Name Change

• Approval Date: November 27, 2025
• Former Name: Boston Bio Systems Limited
• New Name: Boston Commerce Limited
• Shareholder Approval: Obtained through a Special Resolution at the Annual General Meeting on September 30, 2025

Financial Snapshot

While the name change is a significant corporate action, it's also important to consider the company's financial position. Based on the most recent balance sheet data as of March 2025, here's a snapshot of key financial metrics:

The company has seen significant changes in its financial structure over the past year:

• Asset Growth: Total assets increased by 40.57% year-on-year, primarily driven by a substantial 89.58% increase in current assets.
• Liability Increase: Non-current liabilities saw a dramatic rise of 4500%, from ₹0.1 crore to ₹4.6 crore.
• Equity Position: Total equity decreased by 9.23%, indicating some pressure on the company's net worth.

Implications of the Name Change

The transition from 'Boston Bio Systems' to 'Boston Commerce' suggests a potential shift in the company's business focus or strategy. While the name change itself doesn't directly impact the company's financials, it may signal upcoming changes in business operations or market positioning.

Investors and stakeholders should monitor future announcements from the company for any indications of strategic shifts that may accompany this rebranding effort. As always, it's crucial to consider both corporate actions and financial performance when evaluating a company's prospects.