Integrated Filing — IndAS



General information about company

Scrip Code 514045
NSE Symbol BSL
MSEI Symbol NOTLISTED
ISIN INE594B01012
Name of company BSL LTD
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 29-01-2026
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 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 Single segment
Description of single segment Textile
Start date and time of board meeting 09-02-2026   12:56:00
End date and time of board meeting 09-02-2026   15:38:00
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 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
THERE IS NO SUCH DEFAULT.



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 16,688.18 50,922.87
Other income 2.23 43.77
Total income 16,690.41 50,966.64
2 Expenses
(a) Cost of materials consumed 8,434.01 27,447.20
(b) Purchases of stock-in-trade 614.54 1,589.18
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 359.31 438.04
(d) Employee benefit expense 2,376.49 7,232.81
(e) Finance costs 738.18 2,268.60
(f) Depreciation, depletion and amortisation expense 421.35 1,262.85
(f) Other Expenses
1 Power, Fuel & Water 1,467.29 4,267.23
2 Other Expenses 2,124.67 6,042.90
Total other expenses 3,591.96 10,310.13
Total expenses 16,535.84 50,548.81
3 Total profit before exceptional items and tax 154.57 417.83
4 Exceptional items 0.00 0.00
5 Total profit before tax 154.57 417.83
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 36.26 80.97
9 Total tax expenses 36.26 80.97
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 118.31 336.86
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 118.31 336.86
17 Other comprehensive income net of taxes (13.72) (40.81)
18 Total Comprehensive Income for the period 104.59 296.05
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 1,029.22 1,029.22
Face value of equity share capital 10 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 1.15 3.27
Diluted earnings (loss) per share from continuing operations 1.15 3.27
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 1.15 3.27
Diluted earnings (loss) per share from continuing and discontinued operations 1.15 3.27
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 statements of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) Amendment Rules, 2016 prescribed under section 133 of the Companies Act, 2013, and other recognized accounting practices and policies to the extent applicable. 2. The above financial results were reviewed by the Audit Committee and thereafter were taken on record by the Board of Directors at their meeting held on 09th February, 2026. The Statutory Auditors have carried out Limited Review of the results for the quarter and nine months ended 31st December 2025 and there is no qualification on the same. 3. The requirement of Segment Reporting is not applicable to the Company as it is engaged in single business segment. 4. The Government of India has consolidated 29 existing Labour regulations into 4 Labour Codes referred to as the New Labour Codes w.e.f. 21st November 2025. As per the New Labour Codes and the relevant Accounting Standards, the Company has assessed and it is it is found that the impact on financials will be negligible. Upon notification of the related Rules to the New Labour Codes by the Central/State Government and any further clarification on other aspects of the New Labour Codes, the Company will evaluate and account for additional impact, if any, in subsequent periods. 5. The figures of the previous year / quarter have been regrouped/ recast wherever necessary. 6. The company has no Subsidiary, Associate or Joint Venture Company (ies), as on 31st December, 2025.



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)
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

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 Items that will not be reclassified to profit and loss (13.54) (40.63)
Total Amount of items that will not be reclassified to profit and loss (13.54) (40.63)
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
1 Items that will be reclassified to profit and loss (0.24) (0.24)
Total Amount of items that will be reclassified to profit and loss (0.24) (0.24)
4 Income tax relating to items that will be reclassified to profit or loss (0.06) (0.06)
5 Total Other comprehensive income (13.72) (40.81)





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 M/s SSMS & Associates Yes 31-08-2027