Unaudited Financial Results for the Quarter ended 30th June, 2026

BENGAL & ASSAM COMPANY LIMITED SecretarialDcptt.:'Gulab Bhawan',3rd1Floor,6A, BahadurShahZafzlr Mark, NewDelhi-110002 Telephone:011 -68201888,68201899,Fax:011-23739475 BACL1SECTL:SE:26 13"" August, 2026 Throuqh BSE Listing Centre BSE Limited Department ofCorporate Services 26* Floor, P.J. Towers Dalai Street Mumbai -400 001 Security Code: 533095 Dear Sir/Madam, Re: Unaudited Financial Results for thefirst Quarter ended 30*" June. 2026 1. Kindly refer to our letter dated 6In August, 2026 informing that a Meeting of the Board of Directors ofthe Company will be held on 13"' August 2026, interalia to consider and approve the Unaudited Financial Results of the Company for the first quarter ended 30th June, 2026. 2. Further, pursuant to Regulation 30 and 33 ofthe Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, ("Listing Regulations"), we send herewith the Unaudited Financial Results of the Company (Standalone and Consolidated) forthe first quarter ended aol" June, 2026, duly approved by the Board of Directors ofthe Company at its Meeing held today je, 131h1 August, 2026 which commenced at 3.30 P.M. and concluded at ...'S-OP.M., along with a copy of the Limited Review Report oftheAuditors oftheCompany thereon. 3. The results are also being published in the newspapers, in the prescribed format as perthe requirements ofthe Listing Regulations. Thanking you, Yoursfaithfully, For Bengal & Assam Company Limited Company Secretary Encl: a.a. 6.1- <» CIN:L67120W81947PLC221402,Website:www.bengalassam.com,E-mail:dswain@jkmaiLcom | *A( Iu Regd.Office :7,CouncilHouseStreet, Kolkata,WestBengal-700001 I/ x *fund. Telephone:033-22486181 / 22487084,Fax 033-22481641 BENGAL&ASSAMCOMPANYLIMITED SlzllemenlofFinancialResults(L'naudilcd)forill'QimrterendedInnc3u,2026 (QinLakllsexceptEFS) Standalone Consolidated Farliculars QunrluEnded Yearanded QuarterEnded YearEnded 30lf1h.2!l2h 30.06.2025 31.03.2026 31.03.2026 10.0f\.2(126 30.06.2015 31.03.2026 31.03.2026 Unaudited Unaudited Audited Audited Unnudiled Unnndilcd Audited Audilccl A. Revenuefromoperations I Interestincome I35.55 140.45 13{:.80 552.64 133.55 140.45 I36.80 552.64 2 Dividendincome 875.84 I3,038.08 11,286.42 3 Netgjinonfairvaluer:l7anycs (i) -Realist 228f1; 6.83 28.55 507,41 zzafTn 6.83 28.55 507.41 (ii) Unroaliwd ""3,6I' 237.011 I6L50 40603 2q.[1? 237.04 1(1.l.80 406.03 -I 'Soloof*1l0£lll\l$ 3.*12.114 2.2[}8.7I by;00 Il,773.0[l n1,2¢l'i.r1 55,I43.00 (1U,"'7(J.7I 7,I7,473.69 5 Services19ndorlcl 30.24 51.h" Irl.14 *$5.IN 811"4 5I.be I13.11 285.13 6 Oths.rsopnrNine,revenue 1534.50 1,733.69 2,296.06 7,I73.65 7 TotalR{\'PIIll{'fromodorUions 33175.25 2,644,85 5,593.12 29,563.19 63,296.38 57,312,']2 63,016.86 2,37,GM.97 s Olhcrincome 1.U1*Q l')S.33 218.84 834.49 2,1*t8.'9.* ",7"6.94 1,960.95 11,837.68 9 TotalIncome 3,882.17 2,843.18 8,811.96 30,397.68 65,795.31 60,039.86 64,983.81 2,49,522.65 8 Expenses I Iinmeecosts 1'25.52 l2l.l]2 12.29 490.66 1,217.0l 1,248.61 1,350.57 5,049.05 2 Costofmaterialsconsumed 24,730.°0 23,405.38 29,560.98 94,884.10 3 lurrhusesofStock-intr\dL 3,183.70 'zIS9.44 7,226.64 14,6(.v5.16 -l,H5l,go 4,514.98 6,465.62 23,486,118 1 Chmg'sinInventoriesoffinishedhoods,stockinlrldn mdworkin progress I.21 1,21 7l4q,71 (33330) {2,275.62) (3,355.52) 5 En1plo.yeeBenefitsexl.1ens-es ll7.l0 105.60 122.50 477.32 &507.,,2 7,805.42 6,729.37 30,532.45 6 Depreciationandamortization l8.'9h 20,8l 18.34 75.79 1,n11."4 I,6M.25 1,654.16 6,476.75 7 QlhLr$expenses 76TO 4l.Bl 200.16 559,75 13,\30.Ip ll,SI2.40 17,l43.77 53,502.28 8 TotalExpenses Fi,'$21.98 2,479.89 7,689.93 16,269.89 56,300.62 50,117.24 60,628.35 2,10,875.59 C. Frofil/(loss)beforeexceptionalitemsmltax \f»fl.19 3631) 1,122.03 14,127.79 9,494.68 9,922.62 4,355.46 38,647.06 D. Exceptionalitems 261.26 17.40 43.84 (97734 L. Profit/(loss)Iv:[uretax 10119 363.29 1,383.29 14,145.79 9,494.(3 9,922.62 4,404.30 37,669.72 l". TaxExpense: (i) Currult1\x 94.08 40.00 21L16 L972.16 l,Rh3.F»{\ 2,172.89 l,42723 5,414.87 (ii) DeferredTmCh.11&1 /(Credit) (ll..2 47.24 143.BB 195.(J( "1F.54 558.50 ¢106.23 556.38 G. 1roil/(loss)afterlaxbeforeshareinProfit/(Loss)ofAssociates 277.83 276.05 1,015.25 11,977.42 6,913.98 7,161.23 2,570.84 28,398.47 II. SlareinFrofit/(Loss)ofAssoeintms I*,"4l1.12 18,631.22 l7,796,80 55,941.98 I. ProfitI(loss)furtheperiod 277,83 276.05 1,025.5 11977.42 19,653.90 25,842.45 20,367.64 84,340.45 ]. OtherCumprcllursivuIncome I.(i)llemsthatwillnotbereclassifiedloprofitorloss Gain/(loss)onfairxlluatiunofEquityInstruments (1,868,22) (L86822) 1.84 (1,894.49) (1,823.96) Gain/(loss)onremsrsurementsofthedefinedbenefitoliliyalitm (0.83) (3.30) (3.36) (2.63) (14556) ($52.65) (l42.69) (ii)incomeherelilini,toitsmsthatwillnotberev!issifivdlullrolilUrloss 0.21 168.05 268.05 (6.22) 16.74 349,39 295.08 (iii)ShareinOC]ofr\sscni¢\lcsthUitillnu!lwri.cIlsbifiemlloprofitorloss(nilofMy) 311 13 ")I7.6I (778114) (I,352.26) Subturil(I) (0.62) (7,603.53) (1,(:03.53) 306.12 108.79 (2,676.22) (3,U23.B3) II.(i)INmsth11willhorwl1lsSilie\lloprofitofloss ExchnnpoDiffcrcncisonlrmstsling,theFizzimciitSl'lle't1\\l1liofheis11Llpvrutions mm (0.88) (5.35) (5l.75) (ii)IrksomelixrehlmytoileitislhnlwillBornrlissifiwdloprolilUrloss (iii)Shan illOC!ofAssociwtcislhnlwillhereclassifiui[Qprofitorloss(netoflax) 1,45:\.')4 2,226.65 1,371.94 6,444.3I Subtotalcm 1,510.04 2,225.80 7,366.59 6,397.56 K. OtherComprehensiveIIICOHK*(I+1l) (0.62 (1,603.53] [1,603.53) 1,816.16 2,334.59 (1,309.63) 3,368.73 L ToolComprehensiveIncome 277.21 276.05 575.28) 10,373.89 21,470.06 28,177.04 19,058.[l1 B7,7l7*lJB BENGAL(¢ASSAMCOMPANYLIMITED Slam-mrnlofFinancialRcsulLs(Unanndik-l.l)forlhcQmmerendedJune30,2026 (1inLakhsexceptEPS) Slnnnhlnm Consolidated QuarterEnded YearEnded QuarterEnded YcnrEnded Farliculnrs wM,202/1 30.06.2015 31.03.2026 31.03.2026 30,Dft.2026 30.06.2025 31.03.2026 31113.2026 Unaudited Unnudiled Audited Audit;-al Unaudited Unaudilcd Audited .Audited VI. Frofitfortheperiod lllributahlclu (i) Ownerofthepalrcnt l3,hnfl{l3 24,745.09 20,304,39 82,331.35 (ii) Noncontrollinginterest 993.87 1,097.36 63.25 2,009.ID N. Othercomprehensiveincomeforlllcperiodaluibutablelo Owneroftheparent I.736.37 134289 (l,318.94) 3,331.68 (ii) NonconlroIlin}lntercsl 2Q,7=» (8.30) 9.31 37.05 O. lola1cnnxprelxcnsiveincome(nrtheperiod.UtribnlnhkIo (i) Owneroflhcparent 20,44h.4ll 27,087.96 l8,985,515 55,663.03 (ii)Noncontrollinginterest I,nza.h<» 1,089.06 72.56 Mme.I5 P. Fnidupcquilysharecnpihl(Facevalue¥10/ pereach)" l,l4lL49 7,740.39 1,140.39 1,140.39 1,1401 1,140.39 1,140.39 1,140.39 Q OlhcrEquity 1,18,3(}2.48 1(),67,580.23 II, Eliningspaequityshareof?10vlch (d) Basic.mdDilulvd(2) 2.44 2.42 3.99 105.03 ]h1,h1 216.)9 175.05 721.96 "Figuresforthe¢lu.murended30.06.2025includeanulnuunlof?10.76Lakhsheldinshare5lI§lll'llbQnvrmull BENGAL&ASSAMCOMPANYLIMITED Notes: 1. TheabovefinancialresultshavebeenreviewedbytheAuditCommitteeandapprovedbytheBoardofDirectorsattheirrespectivemeetings heldon13thAugust,2026. 2 SegmentreportingasperAnnexure-1. 3 Figuresforthepreviousperiodshavebeenregrouped/rearranged,wherevernecessary.Thefiguresoflastquarterofpreviousfinancialyear ended 31stMarch 2026arethebalancingfiguresbetweenaudited figuresinrespectofthefullfinancial yearandthepublishedyeartodate figuresfortheninemonthsperiodended31stDeceinber,2025whichweresubjectedtoLimitedReview. ForBengal&AssamCompanyLtd. Place:NewDelhi (KalpataruTripathy) Date:13.08.2026 ShareholdersholdingSharesinPhysicalModearerequestedtodematerialisetheirSharesandcompletetheirKYC. Admin.Office:PatriotHouse,4thFloor,3,BahadurShahZafarMark,NewDelhi-110002Phone:91-11-66001112 Read.Office:7,CouncilHouseStreet,Kolkata-700001 TelephoneNo.;033-224861Sl,FaxNo.033-22481641 CorporateIdentityNumber:L67120WB1947FLC221402 Website:www.lveugalassam.com EmailID:dswaili@jkmail.com BENGAL&ASSAMCOMPANYLIMITED SegmentReporting SegmentWiseRevenue,Result&CapitalEmployedfortheQuarterendedJune30,2026 Annexure-1 RinLakhs) COl.d.. endure Consolidated [Showing first 8,000 characters — download PDF for full document]