Banaras Beads Limited Releases Audited Financial Results for Quarter and Year Ended March 31, 2026
Banaras Beads Limited, a recognized export house and manufacturer of beads, handicrafts, and fashion jewellery, announced its audited financial results for the quarter and the full financial year ending March 31, 2026. The financial results were reviewed and approved by the Board of Directors in a meeting held on May 28, 2026.The company, which manufactures and exports all kinds of beads, handicrafts, fashion jewellery, and accessories, provided key financial data detailing its operational performance and balance sheet position for the period.
Quarterly Performance Summary
The standalone audited financial results provided a detailed comparison of the quarter ended March 31, 2026, against the corresponding period and the year-to-date figures.The summarized results, in Rupees (Rs) in Lacs, are presented below:
Statement of Standalone Audited Financial Results for the Quarter and Financial Year Ended 31st March 2026
| PARTICULARS | Audited 31.03.2026 (Quarter) | Un Audited 31.12.25 (Quarter) | Audited 31.03.25 (Quarter) | Year Up to date 31.03.2026 | Year Up to date 31.03.25 |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from Operations | 650.82 | 772.48 | 719.71 | 2548.68 | 3156.32 |
| Other Income | 46.05 | 42.70 | 48.10 | 162.24 | 199.05 |
| Total Income | 696.87 | 815.18 | 767.81 | 2710.92 | 3355.37 |
| Expenses | |||||
| Cost of materials consumed | 398.90 | 266.01 | 404.68 | 1202.22 | 1414.89 |
| Purchases of Stock in Trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Changes in inventories | -354.14 | 37.13 | -155.56 | -512.39 | -208.43 |
| Employees benefit expenses | 176.57 | 153.92 | 167.69 | 590.49 | 568.38 |
| Finance Costs | 116.76 | 29.66 | 20.49 | 180.07 | 66.79 |
| Depreciation & Amortisation | 36.14 | 43.44 | 36.26 | 157.40 | 139.37 |
| Other expeses | 258.90 | 207.12 | 206.79 | 866.86 | 969.09 |
| Total Expenses | 633.13 | 737.28 | 680.35 | 2484.65 | 2950.09 |
| Profit/(Loss) before exceptional items & Tax | 63.74 | 77.90 | 87.46 | 226.27 | 405.28 |
| Profit/(loss) before Tax | 63.74 | 77.90 | 87.46 | 226.27 | 405.28 |
| Tax Expenses | 15.50 | 20.00 | 24.50 | 55.50 | 99.50 |
| Profit for the year | 177.46 | 308.81 |
Profit and Loss Statement Analysis
The detailed Statement of Profit and Loss for the year ended March 31, 2026, showed the following year-on-year changes:Statement of Profit and Loss for the year ended March 31, 2026
| Particulars | 2025-26 (Rs. Lacs) | 2024-25 (Rs. Lacs) |
|---|---|---|
| Revenue from operations | 2548.68 | 3156.32 |
| Other Income | 162.24 | 199.05 |
| Total Income | 2710.92 | 3355.37 |
| Expenses: | ||
| Cost of materials consumed | 1202.22 | 1414.89 |
| Purchases of Stock in Trade | 0.00 | 0.00 |
| Changes in inventories | -512.39 | -208.43 |
| Manufacturing Expenses | 238.40 | 333.17 |
| Employee benefit Expense | 590.49 | 568.38 |
| Financial Costs | 180.07 | 66.79 |
| Depreciation and amortization expense | 157.40 | 139.37 |
| Other Expenses | 628.46 | 635.92 |
| Total Expenses | 2484.65 | 2950.09 |
| Profit before exceptional items and tax | 226.27 | 405.28 |
| Tax expense | ||
| Current tax | 5.50 | 99.50 |
| Deferred Tax Assets/(Liabilities) | 6.69 | 3.03 |
| Profit for the year | 177.46 | 308.81 |
| Earning per equity share (Basic & diluted) | 2.69 | 4.65 |
Balance Sheet Snapshot
The statement of assets and liabilities for March 31, 2026, detailed the company's financial standing.Statement of Standalone Assets & Liabilities as on 31st March 2026
| Assets | 31.03.2026 (Rs. Lacs) | 31.03.2025 (Rs. Lacs) |
|---|---|---|
| 1 Non-current assets | ||
| Property, Plant & Equipments | 1664.58 | 1016.65 |
| Other Intangible assets | 0.41 | 0.41 |
| Investments | 298.05 | 298.11 |
| Other Financial Assets | 16.14 | 517.43 |
| Other Non Current Assets | 1374.44 | 1229.62 |
| 2 Current assets | ||
| Inventories | 3150.89 | 2632.73 |
| Trade receivables | 828.13 | 510.36 |
| Cash and cash equivalents | 38.55 | 139.57 |
| Other Bank Balance | 509.60 | 157.23 |
| Other current assets | 15.43 | 7.18 |
| Total Assets | 8053.80 | 6663.16 |
| EQUITY AND LIABILITIES | 31.03.2026 (Rs. Lacs) | 31.03.2025 (Rs. Lacs) |
| 1 Equity | ||
| Equity Share Capital | 659.75 | 661.42 |
| Other Equity | 5104.92 | 4922.80 |
| 2 Liabilities [Non-Current Liabilities | ||
| Financial Liability (Borrowings) | 484.72 | 0.00 |
| Other non current Liabilities | 50.94 | 50.94 |
| 3 Current Liabilities | ||
| Borrowings | 1568.19 | 858.30 |
| Dues of Micro & Small Enterprises | 12.82 | 7.30 |
| Other Than Micro & Small Enterprises | 35.97 | 4.09 |
| Other Financial Liabilities | 48.13 | 58.55 |
| Other current liabilities | 34.56 | 46.48 |
| Provisions | 53.80 | 53.28 |
| Total Liabilities | 8053.80 | 6663.16 |
Cash Flow Analysis
The company also published its standalone statement of cash flows, detailing cash movements from operating, investing, and financing activities.Standalone Statement of Cash Flow as on 31st March
| Particulars | For the Year ended 31st March 2026 (Rs. Lacs) | For the Year enoed 315 March 2025 (Rs. Lacs) |
|---|---|---|
| NET CASH INFLOW FROM OPERATING ACTIVITIES (A) | (467.60) | 497.26 |
| NET CASH UTILISED IN INVESTING ACTIVITIES (B) | (146.60) | (297.37) |
| NET CASH UTILISED IN FINANCING ACTIVITIES (C) | 1016.32 | (149.32) |
| Net Increase / (Decrease) in Cash (A+B+C) | 251.35 | (902.29) |
| Cash and Cash Equivalent at the end of the Reporting Period (Rs. Lacs) | 548.15 | 296.79 |
***
Banaras Beads Limited Overview
Banaras Beads Limited is an export house recognized by the Government of India. The company's main operations involve being manufacturers and exporters of all kinds of beads, handicrafts, fashion jewellery, and accessories.
Company Details:
- Head Office: A-1 & A-5, Industrial Estate, Varanasi - 221106 (INDIA)
- Website: www.banarasbead.com
- CIN No.: L01131UP1980PLC004984
- GSTIN NO.: 09AAACB2252L1ZQ
BANARBEADS Stock Price Movement
On Wednesday, Banaras Beads Limited shares slipped by 0.20% to close at ₹111.85. The stock saw a trading volume of 3,084 shares during the session.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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