SBC Exports Limited (NSE: SBC | BSE: 542725)

Introduction

On 15 October 2026 the Board of Directors of SBC Exports Limited filed an outcome of its meeting with the National Stock Exchange (NSE) and BSE, complying with SEBI Listing Regulations 30 and 33. The filing contains the unaudited stand‑alone and consolidated financial results for the quarter and the half‑year ended 30 September 2026, together with the statutory auditors’ Limited Review Report.

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1. Board Meeting Highlights

Item	Detail
Meeting date & time	15 Oct 2026, 04:00 PM – 07:30 PM
Agenda	Approval of unaudited standalone & consolidated financial results (Q2 FY 27) and related limited review reports
Regulatory compliance	Regulation 30 & 33 of SEBI (LODR) 2015, Indian Accounting Standard 34 (Interim Reporting)
Disclosures	Results posted on the company website www.sbcexportslimited.com

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2. Unaudited Stand‑alone Financial Results (Q2 FY 27)

2.1 Key Performance Metrics

Metric (₹ Lakhs)	Quarter (ended 30‑Sep‑2026)	Half‑year (ended 30‑Sep‑2026)
Revenue from operations	13,831.19	6,481.39
Total income	14,338.72	6,808.64
Net profit (continuing)	1,080.14	765.14
Earnings per share (basic & diluted)	0.23	0.16
Total comprehensive income	1,086.53	855.83

2.2 Balance‑Sheet Highlights (as of 30‑Sep‑2026)

Item	Amount (₹ Lakhs)
Total assets	52,370.72
Equity (share capital + reserves)	9,475.39
Total liabilities	42,895.32
Cash & cash equivalents	2,980.71
Current assets	47,048.32
Non‑current assets	5,322.39

2.3 Cash‑Flow Summary (Half‑year)

• Operating activities: Net cash generated ≈ ₹ 2,817 Lakhs
• Investing activities: Net cash used ≈ ₹ (1,292) Lakhs
• Financing activities: Net cash generated ≈ ₹ 6,190 Lakhs
• Net increase in cash & equivalents: ₹ 2,307 Lakhs (closing balance ₹ 4,112 Lakhs)

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3. Unaudited Consolidated Financial Results (Q2 FY 27)

3.1 Consolidated Performance

Metric (₹ Lakhs)	Quarter (ended 30‑Sep‑2026)	Half‑year (ended 30‑Sep‑2026)
Revenue from operations	16,432.73	28,540.47
Total income	16,947.43	29,432.23
Net profit (continuing)	1,137.54	2,097.99
Earnings per share (basic & diluted)	0.24	0.44
Total comprehensive income	1,143.92	2,006.71

3.2 Segment‑wise Results (Consolidated)

Segment	Quarter Revenue	Half‑year Revenue	Quarter Profit (before tax)	Half‑year Profit
IT Support Services	3,894.84	7,447.05	325.17	606.82
Garments Sales	9,936.35	16,987.72	1,434.88	2,679.93
Tour & Travel Services	2,641.91	4,184.70	73.20	91.04
Total	16,473.10	28,619.47	1,833.25	3,377.79

Inter‑segment revenue is negligible (≈ ₹ 40 Lakhs for the quarter).

3.3 Consolidated Balance‑Sheet (as of 30‑Sep‑2026)

Item	Amount (₹ Lakhs)
Total assets	57,291.06
Equity (share capital + reserves)	10,026.16
Total liabilities	47,264.91
Cash & cash equivalents	4,112.44
Current assets	52,626.19
Non‑current assets	4,664.88

3.4 Consolidated Cash‑Flow (Half‑year)

• Operating activities: Net cash generated ≈ ₹ 2,817 Lakhs
• Investing activities: Net cash used ≈ ₹ (1,335) Lakhs
• Financing activities: Net cash generated ≈ ₹ 7,925 Lakhs
• Net increase in cash & equivalents: ₹ 2,307 Lakhs (closing balance ₹ 4,112 Lakhs)

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4. Regulatory & Compliance Highlights

• Limited Review Report (STRG & Associates)

  • Conducted in accordance with ICAI Standard on Review Engagements SRE 2410.
  • No material misstatement identified; the statements comply with SEBI Regulation 33.

• Labour Code Monitoring (Note 5)

  • The Government’s new Labour Codes (Wages 2019, Industrial Relations 2020, Social Security 2020, Occupational Safety 2020) are under review.
  • SBC Exports Limited is assessing potential impact on employee‑benefit costs; no material impact is foreseen at present.

• Investor Complaints

  • No investor complaints were received or pending as of 30 September 2026.

• Disclosure

  • All figures prepared under Ind AS 34 and the Companies Act 2013.
  • Prior‑period figures have been re‑classified where necessary for consistency.

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5. Outlook & Risk Considerations

• Labour‑Code Implementation – The company will continue to monitor final rules and any clarifications; any future cost impact will be assessed when the rules become effective.
• Unaudited Nature – The results are unaudited interim figures; final audited results for FY 2026‑27 will be released later in the year.
• Liquidity Position – Strong cash generation from operating and financing activities has increased cash balances to over ₹ 4,100 Lakhs, providing a comfortable liquidity cushion.

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The information above is extracted directly from the board‑meeting filing and the accompanying limited review reports filed on 15 October 2026. No forward‑looking statements or external data have been added.