Integrated Filing — IndAS



General information about company
Scrip Code 530803
NSE Symbol BHAGERIA
MSEI Symbol NA
ISIN INE354C01027
Name of company BHAGERIA INDUSTRIES 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 02-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-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 02-Aug-2025   10:00:00
End date and time of board meeting 02-Aug-2025   11:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
NA



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 1580038000
Other income 67471000
Total income 1647509000
2 Expenses
(a) Cost of materials consumed 1064460000
(b) Purchases of stock-in-trade 72039000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -99419000
(d) Employee benefit expense 66346000
(e) Finance costs 7140000
(f) Depreciation, depletion and amortisation expense 77574000
(f) Other Expenses
1 Other Expenses 294066000 294066000
Total other expenses 294066000
Total expenses 1482206000
3 Total profit before exceptional items and tax 165303000
4 Exceptional items 0
5 Total profit before tax 165303000
6 Tax expense
7 Current tax 51236000
8 Deferred tax -5837000
9 Total tax expenses 45399000
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 119904000
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 119904000
17 Other comprehensive income net of taxes -41000
18 Total Comprehensive Income for the period 119863000
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 218221000
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 2.75
Diluted earnings (loss) per share from continuing operations 2.75
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 2.75
Diluted earnings (loss) per share from continuing and discontinued operations 2.75
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) Notes on financial results :-ttttt n1tThe Unaudited Standalone Financial Result for the quarter ended June 30 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at the meeting held on August 02 2025. The Statutory Auditors of the Company have carried out Limited Review of the above results as per Regulatlon 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015.tttt n2tThe figures for the quarters ended on March 31 2025 are the balancing figures between audited figures for the full financial year and published year to date figures up to the third quarter of the respective financial year.tttt n3tCorresponding figures of previous year quarter have been re-grouped re-arranged where considered necessary to correspond to current year quarter.tttt n4tIn accordance with Ind AS 108 Operating Segments, the Company has identified the following three reportable segments n(a) Chemicals, which include Organic Chemicals and Inorganic Chemicals; (b) Solar Power, encompassing the Generation and Distribution of Solar Power and (c) Pharma and (d) Others, consisting of Trading and EPC in Solar.tttt n5tThe full financial results are also available on the stock exchanges website i.e. www.bseindia.com and www.nseindia.com and on the Company's website i.e. www.bhageriagroup.com.tttt n



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 Chemical 1467773000 1467773000
2 Solar Power 69838000 69838000
3 Pharma 17894000 17894000
4 Other 24533000 24533000
Total Segment Revenue 1580038000
Less: Inter segment revenue 0 0
Revenue from operations 1580038000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemical 150794000 150794000
2 Solar Power 27356000 27356000
3 Pharma -15182000 -15182000
4 Other -9761000 -9761000
Total Profit before tax 153207000
i. Finance cost 7140000 7140000
ii. Other Unallocable Expenditure net off Unallocable income -19236000 -19236000
Profit before tax 165303000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemical 4998736000 4998736000
2 Solar Power 1269140000 1269140000
3 Pharma 156222000 156222000
4 Other 208586000 208586000
Total Segment Asset 6632684000 6632684000
Un-allocable Assets 580849000 580849000
Net Segment Asset 7213533000 7213533000
4 Segment Liabilities
Segment Liabilities
1 Chemical 860330000 860330000
2 Solar Power 58893000 58893000
3 Pharma 92378000 92378000
4 Other 154854000 154854000
Total Segment Liabilities 1166455000 1166455000
Un-allocable Liabilities 355778000 355778000
Net Segment Liabilities 1522233000 1522233000
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-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 the defined benefit plans -370000 -370000
2 Income tax effect on the above 93000 93000
Total Amount of items that will not be reclassified to profit and loss -277000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 236000 236000
Total Amount of items that will be reclassified to profit and loss 236000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -41000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
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 Sarada & Pareek LLP Yes 31-Dec-2025