Integrated Filing — IndAS



General information about company
Scrip Code 526666
NSE Symbol BIL
MSEI Symbol NOTLISTED
ISIN INE828A01016
Name of company BHARTIYA INTERNATIONAL 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 05-Aug-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 Fashion Apparels and Accessories including Intermediaries
Start date and time of board meeting 13-Aug-2025   11:30:00
End date and time of board meeting 13-Aug-2025   15:25:00
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
1) There were no defaults on Loans and Debt Securities during the quarter under review. n n2) There is no deviation or variation for proceeds of preferential issue. nAlso note that on March 19, 2025, Company raised INR24.99crores though conversion of 775,000 warrants into equity shares but it is to confirm and declare that there is no deviation or variation of funds so raised and they are being used for the purpose they are raised. n n3) Also note Company is giving detailed disclosure regarding deviation in utilisation under Boards' Report FY 2024-25 which will form part of Annual Report 24-25.



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 2447043000
Other income 7690000
Total income 2454733000
2 Expenses
(a) Cost of materials consumed 1578096000
(b) Purchases of stock-in-trade 932000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -221918000
(d) Employee benefit expense 162433000
(e) Finance costs 113255000
(f) Depreciation, depletion and amortisation expense 26476000
(f) Other Expenses
1 Manufacturing Expenses 452335000 452335000
2 Legal And Professional Charges 30539000 30539000
3 Repair & Maintainence 29735000 29735000
4 Freight on Exports 27028000 27028000
5 Other Expenses :- Individual Expenses Less than 10% of the total exp. 120580000 120580000
Total other expenses 660217000
Total expenses 2319491000
3 Total profit before exceptional items and tax 135242000
4 Exceptional items 0
5 Total profit before tax 135242000
6 Tax expense
7 Current tax 35012000
8 Deferred tax -1286000
9 Total tax expenses 33726000
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 101516000
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 101516000
17 Other comprehensive income net of taxes -537000
18 Total Comprehensive Income for the period 100979000
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 129844000
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 7.82
Diluted earnings (loss) per share from continuing operations 7.75
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 7.82
Diluted earnings (loss) per share from continuing and discontinued operations 7.75
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) 1 The above Standalone Financial Results were reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company in their meeting held on 13th August, 2025.The Statutory Auditors of the Company have carried out limited review of the results for the quarter ended 30th June, 2025.t n2 These results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act,2013 and other recognised accounting practices and policies to the extent applicable. ntt n3 The Company operates in a single business segment-Fashion Apparels and Accessories including Intermediaries as per Ind AS 108-Operating Segment. Accordingly, no further segment disclosures are required. t n n4 Upon receipt of shareholders' approval at the EGM held on dated 3rd June, 2024, the Company had allotted 12,01,000 warrants to Urbanac Projects Private Limited (promoter group company) on dated 14th June, 2024. Out of the said allotment 7,75,000 warrants have been duly converted into equity shares and the same has been credited to the paid-up share capital on 19th March,2025. The balance 4,26,000 warrants remain outstanding and are liable to be converted in accordance with the terms and conditions of the original issuance. n n5 The figures for the quarter ended 31st March, 2025 are the balancing figures between the audited figures in respect of the full financial year ended 31st March, 2025 and the unaudited published year- to-date figures upto 31st December, 2024 being the dates of the end of the third quarter of the financial year which was subjected to limited review. n n6 Prior period figures have been rearranged/ regrouped, wherever necessary. n n7 The Unaudited financial results for the quarter ended 30th June, 2025 are being published in the newspaper in accordance with SEBI Regulations. The detailed financial Results are also available on the Company's website www.bhartiya.com and websites of BSE and NSE.tt n 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)
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
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 Items that will not be reclassified to Profit or Loss -718000 -718000
Total Amount of items that will not be reclassified to profit and loss -718000
2 Income tax relating to items that will not be reclassified to profit or loss -181000
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
5 Total Other comprehensive income -537000





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 SUSHIL PODDAR & CO. Yes 31-Mar-2028