Integrated Filing — IndAS



General information about company
Scrip Code 539660
NSE Symbol BESTAGRO
MSEI Symbol NOTLISTED
ISIN INE052T01013
Name of company BEST AGROLIFE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment AGROCHEMICALS
Start date and time of board meeting 24-May-2025   14:00:00
End date and time of board meeting 24-May-2025   15:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 2743400000 18143100000
Other income 6000000 45800000
Total income 2749400000 18188900000
2 Expenses
(a) Cost of materials consumed 785600000 7943400000
(b) Purchases of stock-in-trade 898000000 2960100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 433000000 1928900000
(d) Employee benefit expense 232400000 1072600000
(e) Finance costs 174600000 656600000
(f) Depreciation, depletion and amortisation expense 115200000 428700000
(f) Other Expenses
1 Other Expenses 350800000 2235700000
Total other expenses 350800000 2235700000
Total expenses 2989600000 17226000000
3 Total profit before exceptional items and tax -240200000 962900000
4 Exceptional items 0 0
5 Total profit before tax -240200000 962900000
6 Tax expense
7 Current tax -10600000 336900000
8 Deferred tax -10700000 -72900000
9 Total tax expenses -21300000 264000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -218900000 698900000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -218900000 698900000
17 Other comprehensive income net of taxes 103000000 103100000
18 Total Comprehensive Income for the period -115900000 802000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 236400000 236400000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 6532600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -9.26 29.56
Diluted earnings (loss) per share from continuing operations -9.26 29.56
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -9.26 29.56
Diluted earnings (loss) per share from continuing and discontinued operations -9.26 29.56
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1768300000
Capital work-in-progress 7700000
Investment property 0
Goodwill 689600000
Other intangible assets 1281400000
Intangible assets under development 1400000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 9600000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 39000000
Total non-current financial assets 48600000
Deferred tax assets (net) 10300000
Other non-current assets 169200000
Total non-current assets 3976500000
2 Current assets
Inventories 7730800000
Current financial asset
Current investments 0
Trade receivables, current 5638400000
Cash and cash equivalents 328100000
Bank balance other than cash and cash equivalents 665200000
Loans, current 0
Other current financial assets 18500000
Total current financial assets 6650200000
Current tax assets (net) 0
Other current assets 1138300000
Total current assets 15519300000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 19495800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 236400000
Other equity 7339700000
Total equity attributable to owners of parent 7576100000
Non controlling interest
Total equity 7576100000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 139400000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 79700000
Total non-current financial liabilities 219100000
Provisions, non-current 74100000
Deferred tax liabilities (net) 257400000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 550600000
Current liabilities
Current financial liabilities
Borrowings, current 4526600000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5411400000
Total Trade payable 5417400000
Other current financial liabilities 444200000
Total current financial liabilities 10388200000
Other current liabilities 756500000
Provisions, current 24000000
Current tax liabilities (Net) 200400000
Deferred government grants, Current 0
Total current liabilities 11369100000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 11919700000
Total equity and liabilites 19495800000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Revaluation of immovable properties 144400000 144400000
2 Remeasurement of defined benefit obligation 1300000 1400000
Total Amount of items that will not be reclassified to profit and loss 145700000 145800000
2 Income tax relating to items that will not be reclassified to profit or loss 42700000 42700000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 103000000 103100000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 962900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 656600000
Adjustments for decrease (increase) in inventories 1848500000
Adjustments for decrease (increase) in trade receivables, current -1030000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -114900000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -7900000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -398200000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 46200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 428700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 70100000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 39500000
Adjustments for dividend income 0
Adjustments for interest income 39700000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1498900000
Net cash flows from (used in) operations 2461800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 180200000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2281600000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 50900000
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 2500000
Purchase of property, plant and equipment 207400000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 45100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -80200000
Net cash flows from (used in) investing activities -290900000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 375000000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 88600000
Repayments of borrowings 1699900000
Payments of lease liabilities 42800000
Dividends paid 70900000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -642000000
Net cash flows from (used in) financing activities -1992000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1300000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 329400000
Net increase (decrease) in cash and cash equivalents 328100000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 328100000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Walker Chandiok & Co LLP Yes 31-May-2025