Integrated Filing — IndAS



General information about company
Scrip Code 503960
NSE Symbol BBL
MSEI Symbol NOTLISTED
ISIN INE464A01036
Name of company BHARAT BIJLEE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 23-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-Jul-2025   12:05:00
End date and time of board meeting 23-Jul-2025   13:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
No defaults, for the quarter ended June 30, 2025.



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated 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 4649000000
Other income 102800000
Total income 4751800000
2 Expenses
(a) Cost of materials consumed 3835900000
(b) Purchases of stock-in-trade 74800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -460200000
(d) Employee benefit expense 530000000
(e) Finance costs 20300000
(f) Depreciation, depletion and amortisation expense 48600000
(f) Other Expenses
1 Other expenses 332100000 332100000
Total other expenses 332100000
Total expenses 4381500000
3 Total profit before exceptional items and tax 370300000
4 Exceptional items 0
5 Total profit before tax 370300000
6 Tax expense
7 Current tax 91800000
8 Deferred tax -300000
9 Total tax expenses 91500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 278800000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 278800000
17 Other comprehensive income net of taxes 2014800000
18 Total Comprehensive Income for the period 2293600000
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 56500000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 24.66
Diluted earnings (loss) per share from continuing operations 24.66
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 24.66
Diluted earnings (loss) per share from continuing and discontinued operations 24.66
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) 1. The financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 23rd July, 2025. The Statutory Auditors have carried out Limited Review of the above financial results for the quarter ended 30th June, 2025. n n2. The above financial results have been prepared in accordance with the Indian Accounting Standard (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. n n3. The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 30th June, 2025. n n4. The figures of the quarter ended 31st March, 2025 are balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto the third quarter of the financial year ended 31st March, 2025 which were subjected to Limited Review by Statutory Auditors. n nPlace: Mumbai Nikhil J. Danani nDate: 23rd July, 2025 Vice Chairman & Managing Director



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Power systems 2661300000 2661300000
2 Industrial systems 1987700000 1987700000
Total Segment Revenue 4649000000
Less: Inter segment revenue 0 0
Revenue from operations 4649000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power systems 355700000 355700000
2 Industrial systems 148400000 148400000
Total Profit before tax 504100000
i. Finance cost 18900000 18900000
ii. Other Unallocable Expenditure net off Unallocable income 114900000 114900000
Profit before tax 370300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power systems 5721000000 5721000000
2 Industrial systems 3481300000 3481300000
Total Segment Asset 9202300000 9202300000
Un-allocable Assets 20214000000 20214000000
Net Segment Asset 29416300000 29416300000
4 Segment Liabilities
Segment Liabilities
1 Power systems 3422100000 3422100000
2 Industrial systems 1074300000 1074300000
Total Segment Liabilities 4496400000 4496400000
Un-allocable Liabilities 3214700000 3214700000
Net Segment Liabilities 7711100000 7711100000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Segments are identified as under: nPower Systems = Transformers, Turnkey Projects for electrical sub stations and Maintenance Products nIndustrial Systems = Electric Motors, Drives & Automation systems and Magnet Technology Machines



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Defined Benefit Plan 0 0
2 Fair Value of Equity Instruments through Other Comprehensive Income 2205900000 2205900000
Total Amount of items that will not be reclassified to profit and loss 2205900000
2 Income tax relating to items that will not be reclassified to profit or loss 191100000
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 0
5 Total Other comprehensive income 2014800000