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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 11-02-2026   11:30:00
End date and time of board meeting 11-02-2026   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 6,659.00 20,326.00
Other income 23.00 121.00
Total income 6,682.00 20,447.00
2 Expenses
(a) Cost of materials consumed 3,771.00 12,113.00
(b) Purchases of stock-in-trade 433.00 1,267.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 74.00 (6.00)
(d) Employee benefit expense 572.00 1,755.00
(e) Finance costs 95.00 260.00
(f) Depreciation, depletion and amortisation expense 194.00 546.00
(f) Other Expenses
1 Other Expenses 1,191.00 3,433.00
Total other expenses 1,191.00 3,433.00
Total expenses 6,330.00 19,368.00
3 Total profit before exceptional items and tax 352.00 1,079.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 352.00 1,079.00
6 Tax expense
7 Current tax 127.00 378.00
8 Deferred tax 15.00 (4.00)
9 Total tax expenses 142.00 374.00
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 210.00 705.00
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 210.00 705.00
17 Other comprehensive income net of taxes 60.00 33.00
18 Total Comprehensive Income for the period 270.00 738.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 210.00 705.00
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 60.00 33.00
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 0.53 1.79
Diluted earnings (loss) per share from continuing operations 0.53 1.79
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 0.53 1.79
Diluted earnings (loss) per share from continuing and discontinued operations 0.53 1.79
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 STANDALONE FINANCIAL RESULTS 1) The unaudited consolidated financial results of the company for the quarter and Nine months ended December 31, 2025 have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies (Indian Accounting Standards) Rules, 2015 as amended. 2) The above unaudited consolidated financial results of the company for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at its meeting held on 11th February 2026. The Statutory Auditor of the Company has reviewed the results for the quarter and nine months ended December 31,2025. 3) The figures for the quarter ended 31st December 2025 and 31st December 2024 have been derived by deducting the year to date unaudited published figures for the half year periods ended 30th September 2025 and 30th September 2024 from the unaduited figures for the period ended 31st December 2025 and 31st December 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 the 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 -sd- Amrith Anumolu Date : 11-02-2026 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Insulation 5,752.00 18,537.00
2 Trading 0.00907 1,789.00
Total Segment Revenue 6,659.00 20,326.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 6,659.00 20,326.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Insulation 529.00 1,573.00
2 Trading 24.00 66.00
Total Profit before tax 553.00 1,639.00
i. Finance cost 95.00 260.00
ii. Other Unallocable Expenditure net off Unallocable income 106.00 300.00
Profit before tax 352.00 1,079.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Insulation 16,242.00 16,242.00
2 Trading 745.00 745.00
Total Segment Asset 16,987.00 16,987.00
Un-allocable Assets 1,769.00 1,769.00
Net Segment Asset 18,756.00 18,756.00
4 Segment Liabilities
Segment Liabilities
1 Insulation 7,039.00 7,039.00
2 Trading 553.00 553.00
Total Segment Liabilities 7,592.00 7,592.00
Un-allocable Liabilities 2,151.00 2,151.00
Net Segment Liabilities 9,743.00 9,743.00
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 01-10-2025 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 Re Measurement Gains/losses on defined benefit plans 71.00 44.00
Total Amount of items that will not be reclassified to profit and loss 71.00 44.00
2 Income tax relating to items that will not be reclassified to profit or loss 11.00 11.00
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 60.00 33.00