Integrated Filing — IndAS



General information about company

Scrip Code 503960
NSE Symbol BBL
MSEI Symbol NOTLISTED
ISIN INE464A01036
Name of company BHARAT BIJLEE 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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-12-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 09-02-2026   12:20:00
End date and time of board meeting 09-02-2026   14:25:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
No defaults, for the quarter ended December 31, 2025.



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 56,837.00 1,50,671.00
Other income 922.00 3,122.00
Total income 57,759.00 1,53,793.00
2 Expenses
(a) Cost of materials consumed 44,237.00 1,25,120.00
(b) Purchases of stock-in-trade 638.00 2,232.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,489.00) (14,852.00)
(d) Employee benefit expense 5,672.00 16,567.00
(e) Finance costs 492.00 1,081.00
(f) Depreciation, depletion and amortisation expense 543.00 1,549.00
(f) Other Expenses
1 Other Expenses 4,347.00 11,327.00
Total other expenses 4,347.00 11,327.00
Total expenses 54,440.00 1,43,024.00
3 Total profit before exceptional items and tax 3,319.00 10,769.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,319.00 10,769.00
6 Tax expense
7 Current tax 869.00 2,712.00
8 Deferred tax (18.00) (22.00)
9 Total tax expenses 851.00 2,690.00
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 2,468.00 8,079.00
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 2,468.00 8,079.00
17 Other comprehensive income net of taxes (16,370.00) 7,373.00
18 Total Comprehensive Income for the period (13,902.00) 15,452.00
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 565.00 565.00
Face value of equity share capital 5 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 21.84 71.48
Diluted earnings (loss) per share from continuing operations 21.84 71.48
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 21.84 71.48
Diluted earnings (loss) per share from continuing and discontinued operations 21.84 71.48
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 financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 9th February, 2026. The Statutory Auditors have carried out Limited Review of the above financial results for the quarter and nine months ended 31st December, 2025. 2. The above financial results have been prepared in accordance with the Indian Accounting Standard (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 3. On 21st November, 2025, the Government of India notified four Labour Codes. These Labour Codes consolidate twenty nine existing labour laws into a unified framework governing employee benefits during and post-employment and, among other things, introduce changes including a uniform definition of wages and enhanced leave related benefits. The implementation of the Labour Codes has resulted in an increase in gratuity liability arising from past service cost of Rs. 0.70 crores. This amount has been included under employee benefit expenses in the unaudited financial results for the quarter and nine months ended 31st December, 2025. The Company continues to monitor developments relating to the Labour Codes, including the notification of rules thereunder, and will evaluate any impact, if applicable, on the measurement of employee benefit liabilities. 4. The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 31st December, 2025. Place: Mumbai Nikhil J. Danani Date: 09th February, 2026 Vice Chairman & Managing Director



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Power systems 34,364.00 86,953.00
2 Industrial systems 22,473.00 63,718.00
Total Segment Revenue 56,837.00 1,50,671.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 56,837.00 1,50,671.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power systems 3,877.00 11,237.00
2 Industrial systems 1,092.00 3,966.00
Total Profit before tax 4,969.00 15,203.00
i. Finance cost 479.00 1,040.00
ii. Other Unallocable Expenditure net off Unallocable income 1,171.00 3,394.00
Profit before tax 3,319.00 10,769.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power systems 67,924.00 67,924.00
2 Industrial systems 40,517.00 40,517.00
Total Segment Asset 1,08,441.00 1,08,441.00
Un-allocable Assets 1,87,937.00 1,87,937.00
Net Segment Asset 2,96,378.00 2,96,378.00
4 Segment Liabilities
Segment Liabilities
1 Power systems 39,455.00 39,455.00
2 Industrial systems 11,922.00 11,922.00
Total Segment Liabilities 51,377.00 51,377.00
Un-allocable Liabilities 39,389.00 39,389.00
Net Segment Liabilities 90,766.00 90,766.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Segments are identified as under: Power Systems = Transformers, Turnkey Projects for electrical sub stations and Maintenance Products Industrial Systems = Electric Motors, Drives & Automation systems and Magnet Technology Machines



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan 219.00 (130.00)
2 Fair value of equity instruments through other comprehensive Income (19,352.00) 8,730.00
Total Amount of items that will not be reclassified to profit and loss (19,133.00) 8,600.00
2 Income tax relating to items that will not be reclassified to profit or loss (2,763.00) 1,227.00
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 (16,370.00) 7,373.00