Integrated Filing — IndAS



General information about company

Scrip Code 533270
NSE Symbol BEDMUTHA
MSEI Symbol NOTLISTED
ISIN INE844K01012
Name of company BEDMUTHA 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 10-02-2026
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 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 10-02-2026   11:30:00
End date and time of board meeting 10-02-2026   17:30:00
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



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 35,683.51 1,03,110.72
Other income 71.07 232.52
Total income 35,754.58 1,03,343.24
2 Expenses
(a) Cost of materials consumed 28,777.98 76,930.99
(b) Purchases of stock-in-trade 4,764.39 14,833.52
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,992.00) (2,581.14)
(d) Employee benefit expense 502.51 1,443.07
(e) Finance costs 986.70 2,909.50
(f) Depreciation, depletion and amortisation expense 584.13 1,727.62
(f) Other Expenses
1 Other Expenses 3,513.45 8,888.62
Total other expenses 3,513.45 8,888.62
Total expenses 36,137.16 1,04,152.18
3 Total profit before exceptional items and tax (382.58) (808.94)
4 Exceptional items 0.00 0.00
5 Total profit before tax (382.58) (808.94)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (382.58) (808.94)
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 (7.74) (4.45)
16 Total profit (loss) for period (390.32) (813.39)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (390.32) (813.39)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
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 3,226.39 3,226.39
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 -1.21 -2.52
Diluted earnings (loss) per share from continuing operations -1.21 -2.52
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 -1.21 -2.52
Diluted earnings (loss) per share from continuing and discontinued operations -1.21 -2.52
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 1.The above Consolidated and Standalone financial results for the quarter /nine months ended on December 31, 2025 were taken on record at the meeting of Board of Directors held on February 10, 2026 after being reviewed and recommended by the Audit committee. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. 2.The above financial results have been prepared in accordance with the recognition and measurement principles stated therein and prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Agreement Regulation. 3.The Company has five segments mainly: i.Steel ii.Copper iii.Consultancy * iv.Windmill v.EPC Projects *As regards the Consultancy / Contracting activities of the Company, the same are carried out in the name of M/S K.R. Bedmutha & Techno Associates. (During the period, no significant revenue was generated in Consultancy & Windmill, hence no separate segment reporting for said activity is done). 4.The earnings per share (basic and diluted) for the interim periods have not been annualized. 5.During the Quarter, investor complaints; i.O/s at the beginning of the quarter: Nil, ii.Complaints received and resolved in the quarter: Nil, iii.O/s at the end of the Quarter: Nil 6.During Q3 FY 2025–26, the Company recognised an unrealised foreign exchange loss of Rs.82.04 lakhs on capital goods and an unrealised loss of Rs.392 lakhs on hedging transactions, primarily due to fluctuations in exchange rates and copper commodity prices. For the nine months ended FY 2025–26, the cumulative unrealised loss amounts to Rs.141.48 lakhs on capital goods and Rs.630 lakhs on hedging transactions arising from similar market movements. 7.The Government of India notified new Labour Codes. effective from 21 November, 2025. However. detailed rules, procedures, and state-specific implementation mechanisms are yet to be notified. The evaluation and quantification of financial impact is in progress by the management. No provision has been made in the financial statements as at the reporting date. The company will review and assess the financial impact and will account for liability, if any. 8.The Consolidated and Standalone results are being forwarded to the Stock Exchanges (BSE and NSE) for uploading on their respective websites and on Company’s website. 9.Previous periods figures have been re-grouped and re-arranged as and when necessary. 10.The Group has one Associate company-Ashoka Pre-Con Private Limited(APPL).The Group does not have any subsidiaries/Joint Ventures during the year.



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 Steel 9,796.53 31,707.04
2 Copper 25,886.98 71,403.68
3 EPC Projects 0.00 0.00
4 Others 0.00 0.00
Total Segment Revenue 35,683.51 1,03,110.72
Less: Inter segment revenue 0.00 0.00
Revenue from operations 35,683.51 1,03,110.72
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel 588.44 1,406.70
2 Copper 18.74 699.24
3 EPC Projects (3.12) (5.99)
4 Others 0.05 0.60
Total Profit before tax 604.11 2,100.55
i. Finance cost 986.68 2,909.49
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (382.57) (808.94)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel 53,523.52 53,523.52
2 Copper 14,967.92 14,967.92
3 EPC Projects 416.08 416.08
4 Others 69.27 69.27
Total Segment Asset 68,976.79 68,976.79
Un-allocable Assets 0.00 0.00
Net Segment Asset 68,976.79 68,976.79
4 Segment Liabilities
Segment Liabilities
1 Steel 43,318.59 43,318.59
2 Copper 11,533.75 11,533.75
3 EPC Projects 404.32 404.32
4 Others 5.15 5.15
Total Segment Liabilities 55,261.81 55,261.81
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 55,261.81 55,261.81
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
Total Amount of items that will not be reclassified to profit and loss
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00