Blue Blends Approves Unaudited Financial Results for Q1 to Q4 FY26 Amid Resolution Plan Implementation
Blue Blends (India) Ltd announced that its Board of Directors approved the Unaudited Standalone and Consolidated Financial Statements for the financial year 2025, covering quarters ended June 30, 2025; September 30, 2025; and December 31, 2025. These results were approved during the Board Meeting held on April 17, 2026.The company also provided an update on its ongoing Corporate Insolvency Resolution Process (CIRP) status, noting that the Board considered the financial statements for the quarter ended June 30, 2025, and the quarter and half year ended on September 30, 2025, in addition to the full year-to-date figures.
Corporate Resolution Status Update
The company has undergone the Corporate Insolvency Resolution Process (CIRP), which commenced on December 02, 2021. The NCLT passed the order approving the resolution plan on December 06, 2024.Subsequently, the National Company Law Appellate Tribunal (NCLAT) issued an order dated February 18, 2026, allowing clarification requested by the Resolution Applicant to ensure compliance with Rule 19A (5) of the Securities Contracts (Regulation) Rules, 1957.
The implementation of the approved Resolution Plan is currently underway. Key activities include processes related to share allotment and eventual re-listing. The new management is focused on ensuring compliance with all applicable regulatory requirements, which involves undertaking statutory appointments and related filings.
Blue Blends noted that there was a resulting delay in the submission of financial results for the quarters spanning from June 2025 to December 2025, and the company is actively taking steps to complete and submit these required financial results.
Financial Performance Summary
The company released detailed unaudited financial results for the first half of the financial year and the full nine months. The financial statements were reviewed by the Statutory Auditors, Shabbir & Rita Associates LLP.The comprehensive financial data for the quarter and nine months ended December 31, 2025, is presented below:
| Financial Metric | Quarter Ended 31/12/2025 | Quarter Ended 30/09/2025 | Quarter Ended 31/12/2024 | Year to Date Ended 31/12/2025 | Year to Date Ended 31/12/2024 |
|---|---|---|---|---|---|
| Total Revenue | 7,233.10 | 529.36 | 161.16 | 7,858.85 | 419.04 |
| Total Expenses | 7,191.06 | 487.67 | 144.14 | 7,938.16 | 383.89 |
| Profit Before Tax | 42.04 | 41.69 | 17.02 | (79.31) | 35.15 |
| Profit After Tax (Total Comprehensive Income) | 42.04 | 41.69 | 17.02 | (79.31) | 35.15 |
| Basic Earnings per Share (not annualised) | 0.19 | 0.19 | 0.08 | (0.37) | (0.16) |
Balance Sheet Highlights (Rs in Lakhs)
The consolidated Balance Sheet figures as of September 30, 2025, compared to March 31, 2025, are:
| Component | 30/09/2025 (Unaudited) | 31/03/2025 (Audited) |
|---|---|---|
| Total Assets | 2,619.19 | 2,459.38 |
| Total Equity | 564.57 | 685.95 |
| Total Current Liabilities | 2,044.83 | 1,770.09 |
| Total Equity and Liabilities | 2,619.19 | 2,459.38 |
The Board approved the unaudited financial results across the full scope of quarters/half-years ending on June 30, 2025; September 30, 2025; and December 31, 2025. The company affirmed that the results are prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting."
Stock Price Movement
Blue Blends (India) Ltd shares settled at ₹0.97 on Monday, recording zero change for the day. The stock's movement remained entirely contained, as the shares were locked at ₹0.97 throughout the trading session.Source:
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