Integrated Filing — IndAS



General information about company

Scrip Code 526666
NSE Symbol BIL
MSEI Symbol NOTLISTED
ISIN INE828A01016
Name of company BHARTIYA INTERNATIONAL 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 04-02-2026
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 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 Fashion Apparels and Accessories including Intermediaries
Start date and time of board meeting 11-02-2026   12:00:00
End date and time of board meeting 11-02-2026   14:50:00
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 money rasied during the quarter, Further to confirm that there is no deviation or variation for proceeds raised in previous quarters.



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 31,267.42 88,592.27
Other income 66.49 199.12
Total income 31,333.91 88,791.39
2 Expenses
(a) Cost of materials consumed 15,532.22 50,881.80
(b) Purchases of stock-in-trade 1,247.93 1,446.54
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,626.22 (1,674.75)
(d) Employee benefit expense 1,750.76 4,877.73
(e) Finance costs 1,201.05 3,618.11
(f) Depreciation, depletion and amortisation expense 267.90 796.21
(f) Other Expenses
1 Manufacturing Expenses 5,521.58 16,043.11
2 Legal And Professional Charges 317.21 1,042.61
3 Repair & Maintainence 417.92 1,009.96
4 Freight on Exports 685.50 1,538.20
5 Other Expenses :- Individual Expenses Less than 10% of the total exp. 1,761.07 4,686.07
Total other expenses 8,703.28 24,319.95
Total expenses 30,329.36 84,265.59
3 Total profit before exceptional items and tax 1,004.55 4,525.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,004.55 4,525.80
6 Tax expense
7 Current tax 277.78 1,355.26
8 Deferred tax 58.96 (49.25)
9 Total tax expenses 336.74 1,306.01
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 667.81 3,219.79
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 667.81 3,219.79
17 Other comprehensive income net of taxes 35.73 24.98
18 Total Comprehensive Income for the period 703.54 3,244.77
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 1,341.04 1,341.04
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 5.07 24.45
Diluted earnings (loss) per share from continuing operations 5.05 24.34
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 5.07 24.45
Diluted earnings (loss) per share from continuing and discontinued operations 5.05 24.34
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 above standalone Unaudited financial results were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on 11th February, 2026. The Statutory Auditors have carried out a Limited Review of the above financial results. 2. The results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of Companies Act, 2013, and other recognised accounting practices and policies to the extent applicable. 3. The Company operates in a single business Segment -Fashion Apparels and Accessories including Intermediaries as per Ind AS 108 -Operating Segment. Accordingly, no further segment disclosures are required. 4. The Company has assessed the financial impact arising from the implementation of the New Labour Codes. Although the impact is not material, the same has been recognised in the financial results for the quarter and nine months ended 31st December, 2025. The Company has presented the impact under the head Employee Benefit Expenses amounting to Rs. 187.59 lakhs in the standalone financial results for the quarter and nine months period under review. The Company continues to monitor further developments and any additional impact, if identified, will be evaluated and accounted for appropriately. 5. Figures for the previous periods have been regrouped/ reclassified /restated wherever considered necessary. 6. The financial results for the quarter and nine months ended 31st December, 2025 are being published in the newspaper as per the format prescribed under Reg. 33 of SEBI (LODR), Regulations, 2015. The Financial Results are also available on the Company's website www.bhartiya.com and websites of BSE and NSE.



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 or Loss 47.74 33.38
Total Amount of items that will not be reclassified to profit and loss 47.74 33.38
2 Income tax relating to items that will not be reclassified to profit or loss 12.01 8.40
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 35.73 24.98





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 A S Poddar& Associates Yes 31-03-2028