Integrated Filing — IndAS



General information about company
Scrip Code 532430
NSE Symbol BFUTILITIE
MSEI Symbol NOTLISTED
ISIN INE243D01012
Name of company BF UTILITIES 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 07-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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   15:00:00
End date and time of board meeting 13-Aug-2025   16:10:00
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 disclosure for the default of loans and Debt securities is not applicable to the entity



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 57657000
Other income 114879000
Total income 172536000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 142000
(d) Employee benefit expense 5504000
(e) Finance costs 0
(f) Depreciation, depletion and amortisation expense 1681000
(f) Other Expenses
1 Other Expenses 72304000 72304000
Total other expenses 72304000
Total expenses 79631000
3 Total profit before exceptional items and tax 92905000
4 Exceptional items 0
5 Total profit before tax 92905000
6 Tax expense
7 Current tax 29000000
8 Deferred tax -307000
9 Total tax expenses 28693000
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 64212000
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 64212000
17 Other comprehensive income net of taxes 11000
18 Total Comprehensive Income for the period 64223000
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 188338000
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 1.7
Diluted earnings (loss) per share from continuing operations 1.7
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 1.7
Diluted earnings (loss) per share from continuing and discontinued operations 1.7
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) nNotes: n nplease refer signed Results n n nFor BF UTILITIES LTD. n n nB. S. Mitkari nWhole Time Director nDIN: 03632549 nPune, 13 August, 2025



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 Windmills 68246000 68246000
2 Infrastrastructure 104288000 104288000
Total Segment Revenue 172534000
Less: Inter segment revenue
Revenue from operations 172534000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Windmills 10014000 10014000
2 Infrastrastructure 83761000 83761000
Total Profit before tax 93775000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 870000 870000
Profit before tax 92905000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Windmills 761203000 761203000
2 Infrastrastructure 1406410000 1406410000
Total Segment Asset 2167613000 2167613000
Un-allocable Assets 8053000 8053000
Net Segment Asset 2175666000 2175666000
4 Segment Liabilities
Segment Liabilities
1 Windmills 350067000 350067000
2 Infrastrastructure 0 0
Total Segment Liabilities 350067000 350067000
Un-allocable Liabilities 23526000 23526000
Net Segment Liabilities 373593000 373593000
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 Gain/(Loss) on remeasurement of defined benefit plan -342000 -342000
2 Gain/(Loss) on fair valuation of financial instruments 260000 260000
Total Amount of items that will not be reclassified to profit and loss -82000
2 Income tax relating to items that will not be reclassified to profit or loss -93000
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 11000