Integrated Filing — IndAS



General information about company

Scrip Code 501425
NSE Symbol BBTC
MSEI Symbol NOTLISTED
ISIN INE050A01025
Name of company The Bombay Burmah Trading Corporation 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 10-02-2026
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 13-02-2026   13:30:00
End date and time of board meeting 13-02-2026   15:49:00
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 5,06,589.00 14,72,063.00
Other income 7,475.00 22,848.00
Total income 5,14,064.00 14,94,911.00
2 Expenses
(a) Cost of materials consumed 2,70,694.00 7,97,898.00
(b) Purchases of stock-in-trade 21,304.00 60,913.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,452.00) (5,313.00)
(d) Employee benefit expense 24,226.00 72,107.00
(e) Finance costs 3,930.00 11,413.00
(f) Depreciation, depletion and amortisation expense 8,832.00 26,285.00
(f) Other Expenses
1 Other Expenses 1,00,820.00 2,85,176.00
Total other expenses 1,00,820.00 2,85,176.00
Total expenses 4,24,354.00 12,48,479.00
3 Total profit before exceptional items and tax 89,710.00 2,46,432.00
4 Exceptional items 325.00 638.00
5 Total profit before tax 90,035.00 2,47,070.00
6 Tax expense
7 Current tax 24,642.00 76,142.00
8 Deferred tax (800.00) (1,746.00)
9 Total tax expenses 23,842.00 74,396.00
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 66,193.00 1,72,674.00
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 (711.00) (829.00)
16 Total profit (loss) for period 65,482.00 1,71,845.00
17 Other comprehensive income net of taxes 5,305.00 20,002.00
18 Total Comprehensive Income for the period 70,787.00 1,91,847.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 31,633.00 79,871.00
Total profit or loss, attributable to non-controlling interests 33,849.00 91,974.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 36,735.00 99,207.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 34,052.00 92,640.00
21 Details of equity share capital
Paid-up equity share capital 1,395.00 1,395.00
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 45.34 114.47
Diluted earnings (loss) per share from continuing operations 45.34 114.47
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 45.34 114.47
Diluted earnings (loss) per share from continuing and discontinued operations 45.34 114.47
24 Debt equity ratio 0.200 0.200
25 Debt service coverage ratio 15.5100 11.6600
26 Interest service coverage ratio 25.8900 24.8200
27 Disclosure of notes on financial results



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 Plantations (Tea) 1,674.00 5,439.00
2 Auto electrical components 4,640.00 14,310.00
3 Investments 18,521.00 1,20,428.00
4 Healthcare 0.00959 2,838.00
5 Horticulture 2,480.00 6,737.00
6 Food-bakery and dairy products 4,98,547.00 14,48,244.00
7 Others* 0.0003 0.00098
8 Unallocated 0.00065 0.00151
Total Segment Revenue 5,26,916.00 15,98,245.00
Less: Inter segment revenue 12,852.00 1,03,334.00
Revenue from operations 5,14,064.00 14,94,911.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Plantations (Tea) (507.00) (1,131.00)
2 Auto electrical components 51.00 461.00
3 Investments 3,332.00 11,083.00
4 Healthcare 129.00 458.00
5 Horticulture 321.00 204.00
6 Food-bakery and dairy products 91,115.00 2,48,973.00
7 Others* (23.00) (34.00)
8 Unallocated (778.00) (2,169.00)
Total Profit before tax 93,640.00 2,57,845.00
i. Finance cost 3,930.00 11,413.00
ii. Other Unallocable Expenditure net off Unallocable income 386.00 191.00
Profit before tax 89,324.00 2,46,241.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Plantations (Tea) 6,086.00 6,086.00
2 Auto electrical components 13,604.00 13,604.00
3 Investments 7,35,359.00 7,35,359.00
4 Healthcare 1,282.00 1,282.00
5 Horticulture 17,818.00 17,818.00
6 Food-bakery and dairy products 6,09,854.00 6,09,854.00
7 Others* 2,299.00 2,299.00
8 Unallocated 20,327.00 20,327.00
Total Segment Asset 14,06,629.00 14,06,629.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 14,06,629.00 14,06,629.00
4 Segment Liabilities
Segment Liabilities
1 Plantations (Tea) 2,617.00 2,617.00
2 Auto electrical components 4,315.00 4,315.00
3 Investments 0.00 0.00
4 Healthcare 379.00 379.00
5 Horticulture 1,806.00 1,806.00
6 Food-bakery and dairy products 4,76,558.00 4,76,558.00
7 Others* 898.00 898.00
8 Unallocated 36,132.00 36,132.00
Total Segment Liabilities 5,22,705.00 5,22,705.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 5,22,705.00 5,22,705.00
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 Items that will not be subsequently reclassified to profit or loss 1,510.00 6,269.00
Total Amount of items that will not be reclassified to profit and loss 1,510.00 6,269.00
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
1 Items that will be subsequently reclassified to profit or loss 3,795.00 13,733.00
Total Amount of items that will be reclassified to profit and loss 3,795.00 13,733.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 5,305.00 20,002.00