Integrated Filing — IndAS



General information about company
Scrip Code 500074
NSE Symbol BPL
MSEI Symbol NOTLISTED
ISIN INE110A01019
Name of company BPL 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-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 13-Aug-2025   11:00:00
End date and time of board meeting 13-Aug-2025   15:45:00
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
The company has not issued any debt securities and neither defaulted in payment of loans



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 194770000
Other income 3723000
Total income 198493000
2 Expenses
(a) Cost of materials consumed 109201000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -7402000
(d) Employee benefit expense 26100000
(e) Finance costs 3827000
(f) Depreciation, depletion and amortisation expense 5985000
(f) Other Expenses
1 Auditors Remuneration 150000 150000
2 Legal & Professional 17806000 17806000
3 Office Maintainance 1574000 1574000
4 Selling Expences 2679000 2679000
5 Communication Expences 392000 392000
6 Travelling Expences 2273000 2273000
7 Rates & Taxes 731000 731000
8 Conveyance Expences 16000 16000
9 Frieght Charges 2244000 2244000
10 Other Expences 5499000 5499000
Total other expenses 33364000
Total expenses 171075000
3 Total profit before exceptional items and tax 27418000
4 Exceptional items 0
5 Total profit before tax 27418000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 27418000
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 27418000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 27418000
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 489767000
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 0.56
Diluted earnings (loss) per share from continuing operations 0.56
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 0.56
Diluted earnings (loss) per share from continuing and discontinued operations 0.56
24 Debt equity ratio 0.0004
25 Debt service coverage ratio 0.0041
26 Interest service coverage ratio 0.0793
27 Disclosure of notes on financial results



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 PCB 143275000 143275000
2 BRAND LICENCING FEE 51495000 51495000
3 Unalloted 3723000 3723000
Total Segment Revenue 198493000
Less: Inter segment revenue
Revenue from operations 198493000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 PCB 11169000 11169000
2 BRAND LICENCING FEE 16354000 16354000
3 Unalloted 3722000 3722000
Total Profit before tax 31245000
i. Finance cost 3827000 3827000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 27418000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 PCB 656702000 656702000
2 BRAND LICENCING FEE 60765000 60765000
3 Unalloted 3770019000 3770019000
Total Segment Asset 4487486000 4487486000
Un-allocable Assets 0 0
Net Segment Asset 4487486000 4487486000
4 Segment Liabilities
Segment Liabilities
1 PCB 86693000 86693000
2 BRAND LICENCING FEE 9269000 9269000
3 Unalloted 1867364000 1867364000
Total Segment Liabilities 1963326000 1963326000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1963326000 1963326000
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
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 0
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 0