Baba Arts Limited has submitted its unaudited financial results for the quarter and half-year ended September 30, 2026. The company’s Statutory Auditors, M/s. M M Nissim & Co LLP, have issued a limited review report with an unmodified opinion. These results are in compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Baba Arts Files Q2 and H1 FY27 Unaudited Financial Results
Baba Arts Limited has officially filed its unaudited financial results for the quarter and the half-year period that concluded on September 30, 2026. The company confirmed that these results have been reviewed and recommended by the Audit Committee, and subsequently approved by the Board of Directors on October 26, 2026.
Auditor’s Unmodified Opinion
A key highlight of this filing is the confirmation that the Statutory Auditors of Baba Arts Limited, M/s. M M Nissim & Co LLP, have issued a limited review report with an unmodified opinion on these unaudited financial results. This indicates that the auditors found no material misstatements or issues requiring qualification in the presented financial information.
Compliance and Disclosures
The filing is made in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The company has also confirmed compliance with various other applicable regulations, including disclosures related to related party transactions and the absence of any outstanding defaults on loans and debt securities. The statement on the impact of audit qualification confirms that the auditor’s opinion was unmodified for the period.
Key Financial Highlights (Unaudited)
Quarter Ended September 30, 2026
- Total Operating Income: ₹47.05 Lakhs
- Profit Before Tax (Continuing Operations): ₹23.20 Lakhs
- Net Profit After Tax (Continuing Operations): ₹17.79 Lakhs
Half Year Ended September 30, 2026
- Total Operating Income: ₹85.93 Lakhs
- Profit Before Tax (Continuing Operations): ₹37.34 Lakhs
- Net Profit After Tax (Continuing Operations): ₹29.75 Lakhs
The detailed financial statements, including the Standalone Unaudited Financial Results for the quarter and half year ended September 30, 2026, are available on the websites of the BSE and Baba Arts Limited.
Source: BSE
