Integrated Filing — IndAS



General information about company

Scrip Code 524332
NSE Symbol BCLIND
MSEI Symbol NA
ISIN INE412G01024
Name of company BCL INDUSTRIES 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 02-02-2026
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 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 09-02-2026   12:30:00
End date and time of board meeting 09-02-2026   14:00:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 75,612.26 2,29,584.76
Other income 175.04 583.48
Total income 75,787.30 2,30,168.24
2 Expenses
(a) Cost of materials consumed 45,073.12 1,58,363.90
(b) Purchases of stock-in-trade 8,270.14 8,270.14
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,034.81 2,574.83
(d) Employee benefit expense 1,322.86 3,755.21
(e) Finance costs 743.84 2,477.42
(f) Depreciation, depletion and amortisation expense 1,313.58 3,770.92
(f) Other Expenses
1 other expense 10,249.57 29,260.53
2 Excise duty 2,999.07 8,635.32
Total other expenses 13,248.64 37,895.85
Total expenses 71,006.99 2,17,108.27
3 Total profit before exceptional items and tax 4,780.31 13,059.97
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,780.31 13,059.97
6 Tax expense
7 Current tax 1,093.49 2,525.00
8 Deferred tax 150.14 495.56
9 Total tax expenses 1,243.63 3,020.56
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 3,536.68 10,039.41
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 3,536.68 10,039.41
17 Other comprehensive income net of taxes 0.00 36.99
18 Total Comprehensive Income for the period 3,536.68 10,076.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,214.22 9,166.93
Total profit or loss, attributable to non-controlling interests 322.46 872.48
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,214.22 9,203.92
Total comprehensive income for the period attributable to owners of parent non-controlling interests 322.46 872.48
21 Details of equity share capital
Paid-up equity share capital 2,951.63 2,951.63
Face value of equity share capital 1 1
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 1.09 3.11
Diluted earnings (loss) per share from continuing operations 1.09 3.11
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 1.09 3.11
Diluted earnings (loss) per share from continuing and discontinued operations 1.09 3.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Maize Oil Extraction &Refinery 14,974.12 63,364.73
2 Distillery 31,617.89 97,469.33
3 Real Estate 0.000683 0.0042818
4 Svaksha Distillery Limited, Kharagpur (75% Subsidiary ) 24,450.29 72,054.83
5 Goyal Distillery Private Limited (100%) 0.0000447 0.0000473
6 Oil Trading Unit 8,357.20 8,357.20
Total Segment Revenue 79,472.27 2,41,679.00
Less: Inter segment revenue 3,684.97 11,510.76
Revenue from operations 75,787.30 2,30,168.24
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Maize Oil Extraction &Refinery 808.23 2,073.24
2 Distillery 3,223.84 9,559.28
3 Real Estate (32.09) (93.06)
4 Svaksha Distillery Limited, Kharagpur (75% Subsidiary ) 2,772.01 7,739.55
5 Goyal Distillery Private Limited (100%) (19.10) (55.54)
6 Oil Trading Unit 84.84 84.84
Total Profit before tax 6,837.73 19,308.31
i. Finance cost 2,057.42 6,248.34
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 4,780.31 13,059.97
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Maize Oil Extraction &Refinery 59,304.99 59,304.99
2 Distillery 62,707.98 62,707.98
3 Real Estate 4,574.30 4,574.30
4 Svaksha Distillery Limited, Kharagpur (75% Subsidiary ) 40,027.09 40,027.09
5 Goyal Distillery Private Limited (100%) 1,060.85 1,060.85
6 Oil Trading Unit 84.84 84.84
Total Segment Asset 1,67,760.05 1,67,760.05
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,67,760.05 1,67,760.05
4 Segment Liabilities
Segment Liabilities
1 Maize Oil Extraction &Refinery 10,916.90 10,916.90
2 Distillery 42,128.91 42,128.91
3 Real Estate 329.65 329.65
4 Svaksha Distillery Limited, Kharagpur (75% Subsidiary ) 18,344.41 18,344.41
5 Goyal Distillery Private Limited (100%) 6.31 6.31
6 Oil Trading Unit 0.00 0.00
Total Segment Liabilities 71,726.18 71,726.18
Un-allocable Liabilities 3,591.05 3,591.05
Net Segment Liabilities 75,317.23 75,317.23
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 01-10-2025 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 Consolidated Consolidated
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 0.00 49.43
Total Amount of items that will not be reclassified to profit and loss 0.00 49.43
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 12.44
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or Loss 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 36.99





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 AMRG & ASSOCIATES Yes 31-08-2026