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 Consolidated
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



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 Consolidated
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 4371000
Total income 199141000
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 3828000
(f) Depreciation, depletion and amortisation expense 5985000
(f) Other Expenses
1 Auditors Remuneration 200000 200000
2 Legal & Professional 18158000 18158000
3 Office Maintainance 1671000 1671000
4 Selling Expences 2679000 2679000
5 Communication Expences 394000 394000
6 Travelling Expences 2273000 2273000
7 Rates & Taxes 731000 731000
8 Conveyance Expences 19000 19000
9 Frieght Charges 2244000 2244000
10 Other Expences 5730000 5730000
Total other expenses 34099000
Total expenses 171811000
3 Total profit before exceptional items and tax 27330000
4 Exceptional items 0
5 Total profit before tax 27330000
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 27330000
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 27330000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 27330000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 27373000
Total profit or loss, attributable to non-controlling interests -43000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 0.0002
25 Debt service coverage ratio 0.0033
26 Interest service coverage ratio 0.0792
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 PCB 143275000 143275000
2 BRAND LICENCING FEE 51495000 51495000
3 POWER GENERATION 0 0
4 Unallocated 4371000 4371000
Total Segment Revenue 199141000
Less: Inter segment revenue 0 0
Revenue from operations 199141000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 PCB 11169000 11169000
2 BRAND LICENCING FEE 16354000 16354000
3 POWER GENERATION -89000 -89000
4 Unallocated 3724000 3724000
Total Profit before tax 31158000
i. Finance cost 3828000 3828000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 27330000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 PCB 656702000 656702000
2 BRAND LICENCING FEE 60764000 60764000
3 POWER GENERATION 3370019000 3370019000
4 Unallocated 2097298000 2097298000
Total Segment Asset 6184783000 6184783000
Un-allocable Assets 0 0
Net Segment Asset 6184783000 6184783000
4 Segment Liabilities
Segment Liabilities
1 PCB 86693000 86693000
2 BRAND LICENCING FEE 9269000 9269000
3 POWER GENERATION 195702000 195702000
4 Unallocated 2027364000 2027364000
Total Segment Liabilities 2319028000 2319028000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2319028000 2319028000
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 Consolidated
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