General information about company |
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| Scrip Code | 590021 | ||
| NSE Symbol | BHARATRAS | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE838B01013 | ||
| Name of company | BHARAT RASAYAN 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 | 12-Aug-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-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 | Single segment | ||
| Description of single segment | The Company operates only in one business segment viz. pesticides, hence segment wise reporting is not applicable. | ||
| Start date and time of board meeting | 12-Aug-2025 14:00:00 | ||
| End date and time of board meeting | 12-Aug-2025 16:15:00 | ||
| 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 | ||
| NOT APPLICABLE | |||
Financial Results Ind-AS |
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|---|---|---|---|
| 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 | 3774000000 | ||
| Other income | 71000000 | ||
| Total income | 3845000000 | ||
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2147600000 | |
| (b) | Purchases of stock-in-trade | 0 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 318600000 | |
| (d) | Employee benefit expense | 219100000 | |
| (e) | Finance costs | 11800000 | |
| (f) | Depreciation, depletion and amortisation expense | 63900000 | |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 357000000 | 357000000 |
| Total other expenses | 357000000 | ||
| Total expenses | 3118000000 | ||
| 3 | Total profit before exceptional items and tax | 727000000 | |
| 4 | Exceptional items | -147800000 | |
| 5 | Total profit before tax | 579200000 | |
| 6 | Tax expense | ||
| 7 | Current tax | 157900000 | |
| 8 | Deferred tax | -15300000 | |
| 9 | Total tax expenses | 142600000 | |
| 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 | 436600000 | |
| 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 | 436600000 | |
| 17 | Other comprehensive income net of taxes | 300000 | |
| 18 | Total Comprehensive Income for the period | 436900000 | |
| 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 | 41552000 | ||
| Face value of equity share capital | 10 | ||
| 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 | 105.07 | ||
| Diluted earnings (loss) per share from continuing operations | 105.07 | ||
| 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 | 105.07 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 105.07 | ||
| 24 | Debt equity ratio | 0 | |
| 25 | Debt service coverage ratio | 0 | |
| 26 | Interest service coverage ratio | 0 | |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
Disclosure of notes on financial results |
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| Textual Information(1) | 1) The above Standalone financial results for the quarter ended 30th June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on August 12, 2025. The Statutory Auditors have carried out a limited review of these financial results. The Standalone Financial Results will be available at the Website of the Company (www.bharatgroup.co.in) and National Stock Exchange of India Limited (www.nseindia.com) where the Company's shares are listed. n2) The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind-AS) prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2015, as amended from time to time. n3) Corresponding quarter and financial year's figures have been regrouped wherever considered necessary. n4) The Company operates only in one business segment viz. pesticides, hence segment wise reporting is not applicable. n5) The figures of last quarter ended 31.03.2025 are the balancing figures between audited figures in respect of full financial year ended 31.03.2025 and the published year to date figures upto third quarter ended 31.12.2024. n6) Exceptional Items The Company recognized Rs14.78 crore under Exceptional Items during this quarter towards Environmental Damage Compensation (EDC) and others related to the Dahej Plant fire incident that occurred on 17 May 2022, in accordance with the directive issued by the Hon’ble National Green Tribunal (NGT). The amount was paid under protest. As the matter is currently under litigation, the Management has opted to treat the payment as a revenue expense, under the head Exceptional Items. The matter remains sub judice, with an appeal presently pending before the Hon’ble Supreme Court of India. The Company is actively pursuing all available legal remedies to safeguard the interests of its shareholders. n7) The insurance claim process for damage to Property, Plant, and Equipment (PPE) in Block-D of the Dahej Plant is currently underway. Accordingly, depreciation continues to be charged on the entire book value/written-down value of the assets, in accordance with the provisions of the Companies Act, 2013 and the Income Tax Act, 1961. The Company has implemented all appropriate safety measures to prevent the recurrence of such incidents in the future. Furthermore, with respect to the insurance claim for Loss of Profit (FLOP), the Company will recognize the claim amount on a receipt basis. n8) The Company is continued to maintain CARE AA- (AA Minus) for Long Term Facilities and CARE A1+ (A One Plus) for Short Term Facilities. n9) The Company’s performance is significantly influenced by monsoon and other climatic conditions. The performance of this quarter has been notably strong, driven by multiple factors including price stability, robust global demand, pest infestation, and a favorable monsoon pattern. These factors have contributed to higher revenues, improved realizable value of inventories and enhanced profitability. n10) Re-lodgement of Transfer Requests of Physical Shares : SEBI has issued a Circular No. SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/97 dated July 2, 2025, as part of Ease of Doing Investment and has introduced a Special Window for Re-lodgement of Transfer Requests of Physical Shares. Thus, in order to facilitate ease of investing for investors and to secure the rights of investors in the securities which were purchased by them, it has been decided to open a special window only for re-lodgement of transfer deeds, which were lodged prior to the deadline of April 01, 2019 and rejected/returned/not attended to due to deficiency in the documents/process/or otherwise, for a period of six months from July 07, 2025 till January 06, 2026. n11) Shareholders are requested to encash their unclaimed dividend, if any, declared and paid by the Company with effect from the financial year 2017-18, failing which their unclaimed dividend and shares will be transferred to the Investor Education and Protection Fund as per the Regulation governed by the Companies Act. n12) The Company has designated an Email-ID viz. investors.brl@bharatgroup.co.in exclusively for the purpose of registering complaints by investors and for the redressal of investors' grievance. | ||
Remarks |
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| 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 |
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|---|---|---|---|---|---|---|---|
| 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) | |||||||
| 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 |
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|---|---|---|---|
| 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 | ||
| 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 | -300000 | |
| 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 | 300000 | |