Banaras Beads LimitedQ1 FY27 Results & Financial Update
Banaras Beads Limited: Q1 FY27 standalone results and company financials – revenue ₹9.06 Cr, PAT ₹0.72 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Quarterly Results AnalysisExplore Banaras Beads Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
Banaras Beads Limited reported revenue from operations of INR 9.0584 crore for the quarter ended 30 June 2026, accompanied by total income of INR 9.3612 crore inclusive of other income.
Profit before tax for the June 2026 quarter reached INR 0.9698 crore, leading to a reported profit after tax of INR 0.7198 crore after accounting for tax expenses of INR 0.2500 crore.
Basic and diluted earnings per share for the quarter stood at INR 1.08, reflecting sequential and year-over-year earnings expansion reported in the company's investor presentation.
According to the official result presentation, the company's quarterly revenue from operations grew by 39.18% sequentially over the quarter ended 31 March 2026 and by 45.90% compared to the quarter ended 30 June 2025.
Profit after tax increased by 31.03% sequentially from INR 0.5493 crore in Q4 FY26 and by 18.02% compared to INR 0.6099 crore in the corresponding quarter of the previous year.
Total expenses for Q1 FY27 stood at INR 8.3914 crore, driven primarily by raw material consumption of INR 7.1518 crore and changes in inventories.
The board of directors reviewed and approved the financial results during their meeting on 23 July 2026, with statutory auditors issuing an unmodified limited review report.
01 · Business model
What does Banaras Beads do?
Banaras Beads Limited is a recognized government export house based in Varanasi, India, specializing in the manufacture and export of glass beads, handicrafts, fashion jewelry, and accessories.
The company's primary economic engine relies on international trade and global distribution channels, serving overseas markets where its distinct decorative items and fashion accessories are demanded.
Operations are centered at its industrial estate facility in Varanasi, encompassing integrated manufacturing, warehousing, and export preparation activities under a single standalone reporting structure.
02 · Historical context
What shaped the business before this quarter
For the full financial year ended 31 March 2026, the company achieved annual revenue from operations of INR 25.4868 crore and a net profit after tax of INR 1.7746 crore.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹9.06 Cr |
| Total income | ₹9.36 Cr |
| Profit before tax | ₹0.97 Cr |
| Profit after tax | ₹0.72 Cr |
| EPS | ₹1.08 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 7.9% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 10.7% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹0.30 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
04 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations reached INR 9.0584 crore in Q1 FY27, showing sequential growth compared to INR 6.5082 crore in Q4 FY26 and year-over-year growth compared to INR 6.2084 crore in Q1 FY25.
Other income contributed INR 0.3028 crore to the total income of INR 9.3612 crore for the quarter.
What drove margins
Cost of materials consumed stood at INR 7.1518 crore for the quarter, forming the largest component of total expenses.
Changes in inventories of finished goods, work-in-progress, and stock-in-trade resulted in a negative adjustment of INR 4.3500 crore.
Employee benefit expenses were recorded at INR 0.1560 crore for the quarter.
Finance costs stood at INR 0.3436 crore, while depreciation and amortization expenses were reported at INR 0.3544 crore.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates in a single primary business segment consisting of glass beads, handicrafts, and related items in accordance with Ind AS 108.
Geography and market mix
The main commercial activities and registered operations are centered in Varanasi, Uttar Pradesh, serving international export markets.
06 · Reported developments
What changed operationally
Basic and diluted EPS rose to INR 1.08 for Q1 FY27, compared to INR 0.83 in Q4 FY26 and INR 0.92 in Q1 FY25.
07 · Management guidance & targets
What management is targeting from here
The company stated in its result presentation that it expects the increasing trend of both turnover and profitability to continue in incoming periods.
08 · Beyond the numbers
What changed beyond the numbers
Reported update
Statutory Audit Review
The statutory auditors carried out a limited review of the standalone financial results for the quarter ended 30 June 2026 with no qualifications or adverse remarks.
09 · Previous-quarter changes
What changed since the previous quarter
Revenue from operations increased by 39.18% over the preceding quarter ended 31 March 2026.
10 · Key Q&A
The quarter, answered directly
What does Banaras Beads do?
Banaras Beads Limited is a recognized government export house based in Varanasi, India, specializing in the manufacture and export of glass beads, handicrafts, fashion jewelry, and accessories.
What is the clearest takeaway from Q1 FY27?
Banaras Beads Limited reported revenue from operations of INR 9.0584 crore for the quarter ended 30 June 2026, accompanied by total income of INR 9.3612 crore inclusive of other income.
What drove revenue or demand?
Revenue from operations reached INR 9.0584 crore in Q1 FY27, showing sequential growth compared to INR 6.5082 crore in Q4 FY26 and year-over-year growth compared to INR 6.2084 crore in Q1 FY25.
What mattered most for margins or profitability?
Cost of materials consumed stood at INR 7.1518 crore for the quarter, forming the largest component of total expenses.
What changed operationally beyond the headline numbers?
The statutory auditors carried out a limited review of the standalone financial results for the quarter ended 30 June 2026 with no qualifications or adverse remarks.
What is management guiding or targeting from here?
The company stated in its result presentation that it expects the increasing trend of both turnover and profitability to continue in incoming periods.
11 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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12 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsequent Quarter Performance: Monitor upcoming quarterly disclosures to evaluate whether the management expectation of sustained revenue and profit growth materializes.
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