| Scrip Code | 500074 |
|---|---|
| NSE Symbol | BPL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE110A01019 |
| Name of company | BPL 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 | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 09-02-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-02-2026 11:00:00 |
| End date and time of board meeting | 13-02-2026 15:45:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| 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 |
| The company has not issued any debt securities and neither defaulted in payment of loans | |
| 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 | 1,919.14 | 5,850.75 | |
| Other income | 57.65 | 111.14 | |
| Total income | 1,976.79 | 5,961.89 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,226.85 | 3,552.32 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (53.71) | (110.76) |
| (d) | Employee benefit expense | 350.51 | 876.94 |
| (e) | Finance costs | 29.93 | 97.94 |
| (f) | Depreciation, depletion and amortisation expense | 61.65 | 182.21 |
| (f) | Other Expenses | ||
| 1 | Auditors Remuneration | 1.50 | 4.50 |
| 2 | Legal & Professional | 186.50 | 653.11 |
| 3 | Office Maintainance | 20.58 | 55.17 |
| 4 | Selling Expences | 4.45 | 32.39 |
| 5 | Communication Expences | 4.85 | 14.73 |
| 6 | Travelling Expences | 27.60 | 65.12 |
| 7 | Rates & Taxes | 3.93 | 9.69 |
| 8 | Conveyance Expences | 0.00 | 0.26 |
| 9 | Frieght Charges | 36.08 | 76.72 |
| 10 | Other Expences | 59.71 | 180.71 |
| Total other expenses | 345.20 | 1,092.40 | |
| Total expenses | 1,960.43 | 5,691.05 | |
| 3 | Total profit before exceptional items and tax | 16.36 | 270.84 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 16.36 | 270.84 |
| 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 | 16.36 | 270.84 |
| 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 | 16.36 | 270.84 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 16.36 | 270.84 |
| 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 | 4,897.67 | 4,897.67 | |
| 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 | 0.03 | 0.55 | |
| Diluted earnings (loss) per share from continuing operations | 0.03 | 0.55 | |
| 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 | 0.03 | 0.55 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.03 | 0.55 | |
| 24 | Debt equity ratio | 0.4200 | 0.4200 |
| 25 | Debt service coverage ratio | 0.0500 | 0.0500 |
| 26 | Interest service coverage ratio | 4.5800 | 4.5800 |
| 27 | Disclosure of notes on financial results | ||
| 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) | |||||||
| 1 | PCB | 1,580.34 | 4,593.64 | ||||
| 2 | BRAND LICENCING FEE | 0.003388 | 1,257.10 | ||||
| 3 | Unallocated | 0.0005765 | 0.0011115 | ||||
| Total Segment Revenue | 1,976.79 | 5,961.89 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,976.79 | 5,961.89 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | PCB | 98.00 | 286.00 | ||||
| 2 | BRAND LICENCING FEE | (62.60) | 18.40 | ||||
| 3 | Unallocated | 10.89 | 64.38 | ||||
| Total Profit before tax | 46.29 | 368.78 | |||||
| i. Finance cost | 29.93 | 97.94 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 16.36 | 270.84 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | PCB | 6,883.05 | 6,883.05 | ||||
| 2 | BRAND LICENCING FEE | 338.80 | 338.80 | ||||
| 3 | Unallocated | 47,296.38 | 47,296.38 | ||||
| Total Segment Asset | 54,518.23 | 54,518.23 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 54,518.23 | 54,518.23 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | PCB | 743.19 | 743.19 | ||||
| 2 | BRAND LICENCING FEE | 60.98 | 60.98 | ||||
| 3 | Unallocated | 28,475.79 | 28,475.79 | ||||
| Total Segment Liabilities | 29,279.96 | 29,279.96 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 29,279.96 | 29,279.96 | |||||
| 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 | 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 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified 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 |
| 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 | MKUK & ASSOCIATES | Yes | 31-10-2026 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 5,961.89 | 5,961.89 |
| 2 | Total Expenditure | 5,691.04 | 5,691.04 |
| 3 | Net Profit/(Loss) | 270.84 | 270.84 |
| 4 | Earnings Per Share | 0.55 | 0.55 |
| 5 | Total Assets | 54,518.23 | 54,518.23 |
| 6 | Total Liabilities | 29,279.96 | 29,279.96 |
| 7 | Net Worth | 25,238.26 | 25,238.26 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | The company is yet to redeem preference shares amounting to Rs. 16958.68 lacs, which had fallen due for redemption in August 2019 |
|---|---|
| Textual Information(2) | There are no sufficient profits for redemption of preference shares. |
| Textual Information(3) | NIL |
| Textual Information(4) | NIL |
| Textual Information(5) | NIL |
| Name of CEO / Managing director | AJIT G NAMBIAR |
|---|---|
| Name of CFO | KARUNA BALU |
| Name of audit committee chairman | NOWROZ J CAMA |
| Name of statutory auditor | MANOJ KUMAR UKN |
| Name of other signatory, if any, with designation | |
| Place | BANGALORE |
| Date | 13-02-2026 |