Integrated Filing — IndAS



General information about company
Scrip Code 532931
NSE Symbol BURNPUR
MSEI Symbol NOTLISTED
ISIN INE817H01022
Name of company BURNPUR CEMENT 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 09-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Manufacturing of Cement
Start date and time of board meeting 09-Jul-2025   15:00:00
End date and time of board meeting 09-Jul-2025   16:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-02-10
Indicate Company website link for updated RPT policy of the Company https://www.burnpurcement.com/resource/Policies22.aspx
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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 Standalone Standalone
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 0 0
Other income 16509000 16509000
Total income 16509000 16509000
2 Expenses
(a) Cost of materials consumed 1000 1000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 3270000 12351000
(e) Finance costs 174877000 661200000
(f) Depreciation, depletion and amortisation expense 88000 358000
(f) Other Expenses
1 Other Expenses 2639000 8671000
Total other expenses 2639000 8671000
Total expenses 180875000 682581000
3 Total profit before exceptional items and tax -164366000 -666072000
4 Exceptional items 0 0
5 Total profit before tax -164366000 -666072000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -241061000 -241502000
9 Total tax expenses -241061000 -241502000
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 76695000 -424570000
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 76695000 -424570000
17 Other comprehensive income net of taxes 278000 278000
18 Total Comprehensive Income for the period 76973000 -424292000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
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 172249000 172249000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 46217000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.47 -24.63
Diluted earnings (loss) per share from continuing operations 4.47 -24.63
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 4.47 -24.63
Diluted earnings (loss) per share from continuing and discontinued operations 4.47 -24.63
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The above results for the quarter ended 31st March 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Director at its meeting held on July 09 2025 n n Effective from 1st April 2018 the company has adopted IND AS 115 Revenue from contract with customers Based on the assessment done by the management there is no material impact on revenue recognized during the quarter and year ended March 31 2025 n nThe Company is primarily engaged in the business of manufacturing and sale of Cement All other activities of the Company revolve around the main business and accordingly there are no separate reportable segments as per the Indian Accounting Standard on Operating Segment Ind AS 108 specified under Section 133 of the Companies Act 2013 read with the relevant rules issued there under and the other accounting principles generally accepted in India. n nOther income of Rs 67.25 Lacs includes writtenoff written back of some old payables and receivables simultaneously after netting off which companys management has ascertained that credit balances are no longer to be paid and debit balances are no longer to be recovered and Rs 86.67 Lacs towards excess provisioning made towards Gratuity n nDuring the quarter and year ended Mar 31 2025 the company has no revenue as Ms UV Asset Reconstruction Company Limited UVARCL by exercising their powers conferred to them under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act 2002 read with Security Interest Enforcement Rules 2002 had by an auction process sold the entire immoveable and moveable operational assets of the Company situated at Patratu to Ultratech Cement Limited on November 29 2023 n nDuring the quarter ended Mar 31 2025 the Company has incurred a loss of Rs 1643.67 lakhs The major amount of loss includes Finance cost of Rs. 1748.77 Lakh The management is hopeful of improving the performance of the company by exploring various avenues of enhancing revenue Deferred tax assets created for Rs 2436.74 Lakh to reverse the Deferred Tax Liability created. n nThe figures for the previous periods have been regrouped reclassified restated wherever necessary in order to make them comparable with figures for the quarter ended Mar 31 2025 n nTotal issued and paid up Equity Share Capital of the company reduced vide order No CP NO 1065 KB 2020 of NCLT dated 30th day of Oct 2024 from Rs. 861243630 divided into 86124363 Equity Shares of Rs 10 each fully paidup to Rs 172248730 divided into 17224873 Equity Shares of Rs. 10 each fully paidup The Company also received the Certificate of Registration of Order Confirming Reduction of Capital dated 13.01.2025 from Registrar of Companies Ministry of Corporate Affairs n nThe management has assessed the companys ability to continue as a going concern and has concluded that it is not reasonably likely to meet its obligations in the normal course of business over the next 12 months as Company do not have any functional production unit at present However The management is hopeful in Exploring opportunities for mergers acquisitions or other strategic transactions to make it Going Concern n



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1686000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 390000
Total non-current financial assets 390000
Deferred tax assets (net) 319000
Other non-current assets 5182000
Total non-current assets 7577000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 0
Cash and cash equivalents 8699000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 100000
Total current financial assets 8799000
Current tax assets (net) 0
Other current assets 3964000
Total current assets 12763000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 20340000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 172249000
Other equity -5116334000
Total equity attributable to owners of parent -4944085000
Non controlling interest
Total equity -4944085000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Total non-current financial liabilities 0
Provisions, non-current 2874000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2874000
Current liabilities
Current financial liabilities
Borrowings, current 4838201000
Trade payables, 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 7016000
Total Trade payable 7016000
Other current financial liabilities 115784000
Total current financial liabilities 4961001000
Other current liabilities 0
Provisions, current 550000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 4961551000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 4964425000
Total equity and liabilites 20340000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) The figures for the previous periods have been regrouped wherever necessary. n nAdditional disclosure as per Clause 52 of securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 n nParticularst As at 31.03.2025tAs at 31.03.2024tChanget Percentage n nDebtors Turnover 0.000000t 0.000096t0.00010t 100 nInventory Turnovert 0.00t 12.22 t (12.22)t (100) nInterest Coverage Ratio (135.71)t (2.60)t 133.12t (5124) nCurrent Ratiot 0.003t 0.004t 0.00t (42) nDebt Equity Ratiot (0.98)t (0.92)t 0.06t 6 nOperating Profit Margint 0.00t (0.21)t 0.21t 100 nNet Profit Margint 0.00t (0.74) 0.74 100 n



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -278000 -278000
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 278000 278000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -666072000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 661200000
Adjustments for decrease (increase) in inventories 1000
Adjustments for decrease (increase) in trade receivables, current -6908000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -1932000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 80000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 264000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1170000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 358000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 559000
Adjustments for provisions, current -9736000
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 0
Adjustments for dividend income 0
Adjustments for interest income 0
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) 642716000
Net cash flows from (used in) operations -23356000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -23356000
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 0
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 0
Purchase of property, plant and equipment 66000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -66000
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 0
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 21566000
Repayments of borrowings 199000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 21367000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2055000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -2055000
Cash and cash equivalents cash flow statement at beginning of period 10754000
Cash and cash equivalents cash flow statement at end of period 8699000





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 M/s Bhagi Bhardwaj Gaur & Co. Yes 31-May-2028


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Burnpur Cement Limited Indrajeet Kumar Tiwary Key Managerial Personnel Remuneration No such remarks given by audit committee 1950000 0 0
2 Burnpur Cement Limited Pawan Pareek Key Managerial Personnel Remuneration No such remarks given by audit committee 1650000 0 0
3 Burnpur Cement Limited Puja Guin Key Managerial Personnel Remuneration No such remarks given by audit committee 394000 0 0
4 Burnpur Cement Limited Ritesh Aggarwal Non Executive Director Any other transaction Directors Sitting Fees No such remarks given by audit committee 80000 0 0
5 Burnpur Cement Limited Ram Narain Non Executive Director Any other transaction Directors Sitting Fees No such remarks given by audit committee 80000 0 0
6 Burnpur Cement Limited Rajesh Sharma Independent Director Any other transaction Directors Sitting Fees No such remarks given by audit committee 80000 0 0
7 Burnpur Cement Limited Poonam Srivastava Independent Director Any other transaction Directors Sitting Fees No such remarks given by audit committee 80000 0 0
8 Burnpur Cement Limited UV Asset Reconstruction Company Limited Companies having significant influence over the Company Interest paid 353632000 Approved 353632000 4468774000 4822406000
Total value of transaction during the reporting period 357946000