Integrated Filing — IndAS



General information about company

Scrip Code 123456
NSE Symbol BEARDSELL
MSEI Symbol NOTLISTED
ISIN INE520H01022
Name of company BEARDSELL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-11-2025   11:30:00
End date and time of board meeting 14-11-2025   15:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,101.00 13,667.00
Other income 58.00 98.00
Total income 7,159.00 13,765.00
2 Expenses
(a) Cost of materials consumed 4,400.00 8,342.00
(b) Purchases of stock-in-trade 514.00 834.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (199.00) (80.00)
(d) Employee benefit expense 581.00 1,183.00
(e) Finance costs 88.00 165.00
(f) Depreciation, depletion and amortisation expense 179.00 352.00
(f) Other Expenses
1 Other Expenses 1,212.00 2,242.00
Total other expenses 1,212.00 2,242.00
Total expenses 6,775.00 13,038.00
3 Total profit before exceptional items and tax 384.00 727.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 384.00 727.00
6 Tax expense
7 Current tax 167.00 251.00
8 Deferred tax 12.00 (19.00)
9 Total tax expenses 179.00 232.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 205.00 495.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 205.00 495.00
17 Other comprehensive income net of taxes 29.00 (27.00)
18 Total Comprehensive Income for the period 234.00 468.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 205.00 495.00
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 234.00 468.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 789.00 789.00
Face value of equity share capital 2 2
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 0.52 1.25
Diluted earnings (loss) per share from continuing operations 0.52 1.25
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.52 1.25
Diluted earnings (loss) per share from continuing and discontinued operations 0.52 1.25
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) NOTES TO UNAUDITED CONSOLIDATED FINANCIAL RESULTS 1) The Unaudited consolidated financial results of the company for the quarter and half year ended September 30,2025 have been prepared in accordance with the Indian Accounting Standards( IndAS) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. 2) The above unaudited consolidated financial results of the company for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at its meeting held on 14th November, 2025. The Statutory Auditor of the company has reviewed the results for the quarter and half year ended September 30, 2025. 3) The figures for the quarter ended 30th September 2025 and 30th September 2024 have been derived by deducting the year to date unaudited published figures for the period ended 30th June 2025 and 30th June 2024 from the unaudited figures for the period ended 30th September 2025 and 30th September 2024 respectively. 4) The Unaudited consolidated financial results includes the results of the company, its wholly-owned subsidiary - Sarovar Insulation Private Limited and Controlled Entity - Saideep Polytherm (partnership firm) (together as Group). 5) The above financial results are also available on stock exchange website www.nseindia.com and on our website www. beardsell.co.in. 6) Previous periods' figures have been re-grouped / re-classified, where necessary to conform to the current periods' classification/ presentation. For Beardsell Limited Place: Chennai Date: 14.11.2025 Amrith Anumolu Managing Director



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6,232.00
Capital work-in-progress 78.00
Investment property 0.00
Goodwill 242.00
Other intangible assets 325.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 127.00
Trade receivables, non-current
Loans, non-current 10.00
Other non-current financial assets 234.00
Total non-current financial assets 371.00
Deferred tax assets (net) 31.00
Other non-current assets 3.00
Total non-current assets 7,282.00
2 Current assets
Inventories 2,447.00
Current financial asset
Current investments 0.00
Trade receivables, current 5,989.00
Cash and cash equivalents 334.00
Bank balance other than cash and cash equivalents 664.00
Loans, current 12.00
Other current financial assets 123.00
Total current financial assets 7,122.00
Current tax assets (net) 0.00
Other current assets 1,455.00
Total current assets 11,024.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 18,306.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 789.00
Other equity 7,803.00
Total equity attributable to owners of parent 8,592.00
Non controlling interest 0.00
Total equity 8,592.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 418.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 226.00
Total non-current financial liabilities 644.00
Provisions, non-current 34.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 678.00
Current liabilities
Current financial liabilities
Borrowings, current 2,318.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,066.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,006.00
Total Trade payable 4,072.00
Other current financial liabilities 374.00
Total current financial liabilities 6,764.00
Other current liabilities 1,945.00
Provisions, current 231.00
Current tax liabilities (Net) 96.00
Deferred government grants, Current
Total current liabilities 9,036.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 9,714.00
Total equity and liabilites 18,306.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Insulation 6,720.00 12,785.00
2 Trading 0.00381 0.00882
Total Segment Revenue 7,101.00 13,667.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,101.00 13,667.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Insulation 481.00 1,044.00
2 Trading 34.00 42.00
Total Profit before tax 515.00 1,086.00
i. Finance cost 88.00 165.00
ii. Other Unallocable Expenditure net off Unallocable income 43.00 194.00
Profit before tax 384.00 727.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Insulation 16,146.00 16,146.00
2 Trading 741.00 741.00
Total Segment Asset 16,887.00 16,887.00
Un-allocable Assets 1,419.00 1,419.00
Net Segment Asset 18,306.00 18,306.00
4 Segment Liabilities
Segment Liabilities
1 Insulation 6,973.00 6,973.00
2 Trading 335.00 335.00
Total Segment Liabilities 7,308.00 7,308.00
Un-allocable Liabilities 2,406.00 2,406.00
Net Segment Liabilities 9,714.00 9,714.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefit plans 2900000 -2700000
Total Amount of items that will not be reclassified to profit and loss 29.00 (27.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 29.00 (27.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 727.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 165.00
Adjustments for decrease (increase) in inventories (118.00)
Adjustments for decrease (increase) in trade receivables, current (952.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 261.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (72.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (305.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 357.00
Adjustments for depreciation and amortisation expense 352.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 159.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (153.00)
Net cash flows from (used in) operations 574.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 123.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 451.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 449.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 47.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (215.00)
Net cash flows from (used in) investing activities (617.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 74.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 165.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (38.00)
Net cash flows from (used in) financing activities (277.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (443.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (443.00)
Cash and cash equivalents cash flow statement at beginning of period (1,256.00)
Cash and cash equivalents cash flow statement at end of period (1,699.00)