Board approves Q2 and H1 FY27 results with unmodified review conclusion, names internal auditor
Unaudited standalone and consolidated results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 977 | 33,870 | −97.1% | 9,322 | −89.5% |
| Total income | 979 | 34,071 | −97.1% | 9,110 | −89.3% |
| Profit before tax | 333 | 1,147 | −71% | 738 | −54.9% |
| Profit after tax | 248 | 895 | −72.3% | 553 | −55.2% |
| Total comprehensive income | 252 | 717 | −64.9% | 555 | −54.6% |
| Basic EPS | 0.47 | 1.69 | −72.2% | 1.05 | −55.2% |
- Profit after tax - YoY change
- 895 (−72.3%)
- Period
- 30-Sep-26 (Unaudited)
Also decided at the meeting
- Appointed M/s. MAPSS and Company, Chartered Accountants, as Internal Auditors for FY 2026-27, effective November 4, 2026, on recommendation of the Audit Committee.
Auditor's review
Conclusion: Unmodified
Notes to the results
- Consolidated results include wholly owned subsidiary BLB Growth Ventures Private Limited, incorporated on 10th January, 2026; figures not fully comparable with the corresponding period of previous year.
Two decisions at the board meeting
BLB Limited's board met on Wednesday, 4 November 2026. It considered and approved the unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026, and approved the appointment of M/s. MAPSS and Company, Chartered Accountants, as Internal Auditors of the Company for FY 2026-27, on the recommendation of the Audit Committee.
The auditor's review conclusion
The statutory auditors, M/s. Ram Rattan & Associates, Chartered Accountants, issued a Limited Review Report on both the standalone and consolidated results. The conclusion is unmodified: nothing came to their attention that causes them to believe the statements contain any material misstatement or fail to disclose what Regulation 33 and Regulation 52 require. A limited review gives moderate assurance and is not a full audit.
Standalone results, as printed (₹ in lacs)
- Revenue from operations: 977 for the quarter and 10,299 for the half year, against 33,870 and 39,512 in the same periods a year earlier.
- Profit for the period: 248 for the quarter and 802 for the half year, against 895 and 2,044 in the same periods a year earlier.
Both line items are below their year-earlier levels on a standalone basis. The company's notes state that figures for the previous quarter and period have been re-grouped or re-arranged wherever necessary.
Who the new internal auditor is
MAPSS and Company, Chartered Accountants, formerly known as Gyan Praveen & Associates, is a professional firm established in August 2004, with its principal office at Ghaziabad, Uttar Pradesh, and a network of branch offices across various states. Its stated work covers audit and assurance, internal, concurrent and system audits, direct and indirect tax, secretarial and corporate law compliance, and services to stock brokers, commodity brokers and other capital market intermediaries. Its term is to conduct the Internal Audit of the Company for FY 2026-27.
Group context
The consolidated results cover the company and its wholly-owned subsidiary, BLB Growth Ventures Private Limited, which was incorporated on 10 January 2026. The company notes that accordingly the consolidated figures for the half year ended 30 September 2026 are not fully comparable with the corresponding period of the previous year.
What a retail investor can take away
- The review opinion is clean, so the reported numbers come with the auditor's limited-review conclusion, not a qualification.
- On the standalone statement, the revenue and profit lines are well below the year-earlier periods, which is the main thing to weigh.
- The board also settled the internal audit arrangement for the current financial year, which is a routine governance step.
Also from BLB
Board approves MAPSS and Company as Internal Auditors for FY 2026-27
4 Nov 2026
Board meeting on November 4, 2026 to approve unaudited results for September quarter
28 Oct 2026
Internal Auditors resign effective October 1, 2026 after completing FY 2025-26 audit assignments
1 Oct 2026
More numbers
- Revenue from operations, H1 FY27 standalone (₹ in lacs)10,299
- Revenue from operations, H1 FY26 standalone (₹ in lacs)39,512
- Profit for the period, H1 FY27 standalone (₹ in lacs)802
- Profit for the period, H1 FY26 standalone (₹ in lacs)2,044
- Total income, latest quarter979 (₹ in Lacs)
- Total income, year-ago quarter34,071 (₹ in Lacs)
- Total income, previous quarter9,110 (₹ in Lacs)
- Total comprehensive income, latest quarter252 (₹ in Lacs)
- Total comprehensive income, year-ago quarter717 (₹ in Lacs)
- Total comprehensive income, previous quarter555 (₹ in Lacs)
- Profit after tax, latest quarter248 (₹ in Lacs)
- Profit after tax, year-ago quarter895 (₹ in Lacs)
- Profit after tax, previous quarter553 (₹ in Lacs)
- Revenue from operations, latest quarter977 (₹ in Lacs)
- Revenue from operations, year-ago quarter33,870 (₹ in Lacs)
- Revenue from operations, previous quarter9,322 (₹ in Lacs)
- Profit before tax, latest quarter333 (₹ in Lacs)
- Profit before tax, year-ago quarter1,147 (₹ in Lacs)
- Profit before tax, previous quarter738 (₹ in Lacs)
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