| Scrip Code | 590021 |
|---|---|
| NSE Symbol | BHARATRAS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE838B01021 |
| Name of company | BHARAT RASAYAN 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 | 12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-01-2026 |
| 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 | The Company operates only in one business segment viz. pesticides, hence segment wise reporting is not applicable. |
| Start date and time of board meeting | 12-02-2026 14:30:00 |
| End date and time of board meeting | 12-02-2026 16:45:00 |
| 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 |
| 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 |
| Not Applicable | |
| 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 | 27,046.00 | 93,382.00 | |
| Other income | 949.00 | 2,564.00 | |
| Total income | 27,995.00 | 95,946.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 18,642.00 | 62,831.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,779.00) | (1,727.00) |
| (d) | Employee benefit expense | 2,302.00 | 6,770.00 |
| (e) | Finance costs | 139.00 | 366.00 |
| (f) | Depreciation, depletion and amortisation expense | 671.00 | 1,957.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 3,604.00 | 10,607.00 |
| Total other expenses | 3,604.00 | 10,607.00 | |
| Total expenses | 23,579.00 | 80,804.00 | |
| 3 | Total profit before exceptional items and tax | 4,416.00 | 15,142.00 |
| 4 | Exceptional items | 149.00 | (1,329.00) |
| 5 | Total profit before tax | 4,565.00 | 13,813.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,031.00 | 3,377.00 |
| 8 | Deferred tax | 135.00 | 55.00 |
| 9 | Total tax expenses | 1,166.00 | 3,432.00 |
| 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 | 3,399.00 | 10,381.00 |
| 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 | 3,399.00 | 10,381.00 |
| 17 | Other comprehensive income net of taxes | 3.00 | 9.00 |
| 18 | Total Comprehensive Income for the period | 3,402.00 | 10,390.00 |
| 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 | 831.05 | 831.05 | |
| Face value of equity share capital | 5 | 5 | |
| 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 | 20.45 | 62.46 | |
| Diluted earnings (loss) per share from continuing operations | 20.45 | 62.46 | |
| 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 | 20.45 | 62.46 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 20.45 | 62.46 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1) The above Standalone financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on February 12, 2026. The Statutory Auditors have carried out a limited review of these financial results. The Standalone Financial Results will be available at the Website of the Company www.bharatgroup.co.in and National Stock Exchange of India Limited www.nseindia.com where the Companys shares are listed. 2) The financial results of the Company have been prepared in accordance with Indian Accounting Standards Ind-AS prescribed under Section 133 of the Companies Act, 2013 read with Companies Indian Accounting Standard Rules, 2015, as amended from time to time. 3) Corresponding quarter and financial year figures have been regrouped wherever considered necessary. 4) The Company operates only in one business segment viz. pesticides, hence segment wise reporting is not applicable. 5) The figures of quarter ended 31.12.2025 are the balancing figures between un-audited figures in respect of nine months ended 31.12.2025 and the published year to date figures upto second quarter ended 30.09.2025. 6) The insurance claim process for damage to Property, Plant, and Equipment PPE in Block-D of the Dahej Plant is currently underway. Accordingly, depreciation continues to be charged on the entire book value/written-down value of the assets, in accordance with the provisions of the Companies Act, 2013 and the Income Tax Act, 1961. The Company has implemented all appropriate safety measures to prevent the recurrence of such incidents in the future. Furthermore, with respect to the insurance claim for Loss of Profit FLOP, the Company will recognize the claim amount on a receipt basis. 7) The Company is continued to maintain CARE AA- for Long Term Facilities and CARE A1+ for Short Term Facilities. 8) During the quarter ended December 31, 2025, the shareholders of the Company had approved the sub-division of the face value of each equity share of the Company from Rs 10 Rupees Ten only each to Rs 5/- Rupees Five only each. Accordingly, every 1 Equity Share of face value of Rs 10 each fully paid-up was sub-divided into 2 equity shares of face value of Rs 5/- each fully paid-up and bonus shares issued in the proportion of 1:1, i.e. 1 bonus equity share of 1 each for every 1 fully paid-up equity share held as on the record date, i.e. 12.12.2025. Accordingly, the Company had allotted 83,10,536 equity shares as bonus shares on December 15, 2025. After splitting of shares and issuance of bonus shares, the paid-up equity share capital has increased from Rs 4,15,52,680 to Rs 8,31,05,360/-, i.e. Rs 8,31,05,360 divided into 1,66,21,072 Equity shares of Rs 5/- each. As per Ind-AS 33, all shares and per share information in all the financial results reflect the effect of splitting of shares and issuance of bonus shares. Consequent to the issuance of bonus shares and share split, the earnings per share have been restated for the current period as well as for all the comparative periods. EPS without adjusting Bonus Shares and shares split would have been mentioned in the attached PDF file. 9) The Company has designated an Email-ID viz. investors.brl@bharatgroup.co.in exclusively for the purpose of registering complaints by investors and for the redressal of investors grievance. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | ||
| 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 | (3.00) | (9.00) |
| 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 | 3.00 | 9.00 |