Bella Casa Fashion & Retail Limited Posts 26% YoY Revenue Surge
Bella Casa Fashion & Retail Limited – Audited Standalone Results for the Quarter Ended 31 Mar 2026
Introduction
Bella Casa Fashion & Retail Limited has filed its audited standalone financial results for the quarter ended 31 March 2026 (and the corresponding financial year). The filing provides a detailed view of the company’s income statement, balance sheet, and cash‑flow statement, highlighting the performance trends compared with the prior quarter and the same period in the previous year.
1. Income Statement Highlights
| Metric (₹ Lakhs) | Q1 2026 (Audited) | Q4 2025 (Unaudited) | Q1 2025 (Audited) |
|---|---|---|---|
| Revenue from operations | 11,064.71 | 8,981.08 | 8,707.50 |
| Other income | 87.27 | 93.82 | 50.24 |
| Total income | 11,151.97 | 9,074.91 | 8,757.75 |
| Total expenses | 10,536.84 | 8,475.15 | 8,232.83 |
| Profit before tax | 615.13 | 599.76 | 524.91 |
| Tax expense (total) | 158.62 | 154.33 | 91.03 |
| Net profit after tax | 456.51 | 445.43 | 433.89 |
| Earnings per share (Basic / Diluted) | 3.50 | 3.33 | 3.28 |
Full‑Year (FY) Comparison (31 Mar 2026 vs 31 Mar 2025)
| FY Metric (₹ Lakhs) | FY 2026 (Audited) | FY 2025 (Audited) |
|---|---|---|
| Revenue from operations | 41,639.67 | 34,854.76 |
| Total income | 41,969.14 | 34,945.31 |
| Profit before tax | 2,713.57 | 2,128.92 |
| Net profit after tax | 2,012.72 | 1,579.53 |
| EPS (Basic / Diluted) | 15.13 | 12.43 |
| Total comprehensive income | 2,025.26 | 1,584.53 |
Takeaway: Both quarterly and full‑year revenues grew robustly (≈ 26 % YoY for the quarter and ≈ 19 % YoY for the year). Net profit after tax increased by roughly 5 % quarter‑on‑quarter and by 27 % year‑on‑year, translating into higher earnings per share.
2. Balance Sheet Snapshot (as of 31 Mar 2026)
| Item | 31 Mar 2026 (Audited) | 31 Mar 2025 (Audited) |
|---|---|---|
| Total assets | 30,150.15 | 21,299.54 |
| • Non‑current assets | 9,907.45 | 4,456.97 |
| • Current assets | 20,242.70 | 16,842.57 |
| Equity | 16,708.72 | 14,951.98 |
| • Equity share capital (₹ 10 each) | 1,338.75 | 1,338.75 |
| • Other equity (incl. revaluation) | 15,369.97 | 13,613.23 |
| Liabilities | 13,441.43* | 6,347.56* |
| • Non‑current liabilities | 2,845.72 | 1,318.87 |
| • Current liabilities | 10,595.71 | 5,028.70 |
*Liabilities derived as Total assets – Equity.
Key observations
- Assets expanded by ≈ 42 % YoY, driven primarily by a rise in non‑current assets (mainly property, plant & equipment and right‑of‑use assets).
- Equity increased by ≈ 12 %, reflecting retained earnings from higher profitability.
- Current liabilities more than doubled, largely due to higher borrowings and trade payables.
3. Cash‑Flow Statement (Year Ended 31 Mar 2026)
| Cash‑flow category | 2026 (₹ Lakhs) | 2025 (₹ Lakhs) |
|---|---|---|
| Operating activities (net) | 3,137.69 | 1,184.34 |
| Investing activities (net) | (5,368.62) | (3,110.12) |
| Financing activities (net) | 2,230.04 | 1,926.71 |
| Net change in cash & equivalents | (0.88) | 0.94 |
| Closing cash & equivalents | 13.30 | 14.19 |
Operating cash flow turned strongly positive, underpinned by higher profit before tax and adjustments for non‑cash items.
Investing cash outflow reflects significant capital expenditure on PPE, CWIP and lease‑related payments.
Financing cash inflow was supported by fresh borrowings (₹ 3,157.02 Lakhs) and the absence of any right‑issue proceeds in 2026.
4. Management Sign‑off
The results have been signed off by:
- Harish Kumar Gupta – Chairman cum Whole‑Time Director (DIN‑01323944)
- Pawan Kumar Gupta – Managing Director (DIN‑01543446)
5. Investor Takeaways
| Aspect | Insight |
|---|---|
| Revenue growth | Strong top‑line expansion both quarter‑on‑quarter and year‑on‑year, indicating effective sales execution. |
| Profitability | Net profit margin improved modestly in the quarter; full‑year margin rose from ~4.5 % to ~4.8 %. |
| Balance‑sheet strength | Asset base expanded markedly; equity grew, but leverage increased due to higher borrowings and current liabilities. |
| Liquidity | Cash balance remained stable (~₹ 13 Lakhs) despite sizable investing outflows, supported by operating cash generation and financing inflows. |
| Earnings per share | EPS rose to ₹ 3.50 (quarter) and ₹ 15.13 (FY), reflecting higher retained earnings. |
Investors should note the increase in borrowings and current liabilities, which may affect future interest costs and working‑capital dynamics. However, the company’s ability to generate robust operating cash flow and improve profitability provides a cushion for meeting these obligations.
All figures are presented in Indian Rupees (₹) lakhs and are extracted directly from the audited standalone financial statements filed by Bella Casa Fashion & Retail Limited.
Original Source Document
View the original exchange filing or announcement.
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