Integrated Filing — IndAS

General information about company

Scrip Code	532430
NSE Symbol	BFUTILITIE
MSEI Symbol	NOTLISTED
ISIN	INE243D01012
Name of company	BF UTILITIES 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	28-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-02-2026
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	28-02-2026 10:00:00
End date and time of board meeting	28-02-2026 11:45:00
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

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	23,496.76	67,816.66
	Other income	863.27	2,177.21
	Total income	24,360.03	69,993.87
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(0.30)	1.04
(d)	Employee benefit expense	1,978.27	5,570.00
(e)	Finance costs	1,870.82	5,999.42
(f)	Depreciation, depletion and amortisation expense	1,765.00	5,260.82
(f)	Other Expenses
1	Construction Expenses	624.28	1,110.58
2	Other Expenses	2,978.79	8,882.98
	Total other expenses	3,603.07	9,993.56
	Total expenses	9,216.86	26,824.84
3	Total profit before exceptional items and tax	15,143.17	43,169.03
4	Exceptional items	(218.12)	(218.12)
5	Total profit before tax	14,925.05	42,950.91
6	Tax expense
7	Current tax	4,699.83	13,398.56
8	Deferred tax	(50.41)	(224.52)
9	Total tax expenses	4,649.42	13,174.04
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	10,275.63	29,776.87
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	10,275.63	29,776.87
17	Other comprehensive income net of taxes	17.42	11.85
18	Total Comprehensive Income for the period	10,293.05	29,788.72
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4,163.98	12,252.68
	Total profit or loss, attributable to non-controlling interests	6,111.65	17,524.19
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4,176.47	12,259.60
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	6,116.58	17,529.12
21	Details of equity share capital
	Paid-up equity share capital	1,883.38	1,883.38
	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	11.05	32.53
	Diluted earnings (loss) per share from continuing operations	11.05	32.53
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	11.05	32.53
	Diluted earnings (loss) per share from continuing and discontinued operations	11.05	32.53
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)	Please refer signed PDF results intimated on February 28, 2026

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	Windmill	0.0045398	2,042.17
2	Infrastracture	23,906.01	67,951.55
	Total Segment Revenue	24,359.99	69,993.72
	Less: Inter segment revenue
	Revenue from operations	24,359.99	69,993.72
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Windmill	45.42	448.31
2	Infrastracture	16,990.90	48,772.66
	Total Profit before tax	17,036.32	49,220.97
	i. Finance cost	1,870.82	5,999.42
	ii. Other Unallocable Expenditure net off Unallocable income	22.33	52.52
	Profit before tax	15,143.17	43,169.03
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Windmill	7,586.61	7,586.61
2	Infrastracture	2,54,197.22	2,54,197.22
	Total Segment Asset	2,61,783.83	2,61,783.83
	Un-allocable Assets	88.82	88.82
	Net Segment Asset	2,61,872.65	2,61,872.65
4	Segment Liabilities
	Segment Liabilities
1	Windmill	3,553.22	3,553.22
2	Infrastracture	53,784.27	53,784.27
	Total Segment Liabilities	57,337.49	57,337.49
	Un-allocable Liabilities	169.96	169.96
	Net Segment Liabilities	57,507.45	57,507.45
	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	Gain/(Loss) on remeasurement of the defined benefit plan	12.66	5.81
2	Gain/(Loss) on fair valuation of financial instruments	9.15	8.70
	Total Amount of items that will not be reclassified to profit and loss	21.81	14.51
2	Income tax relating to items that will not be reclassified to profit or loss	4.39	2.66
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	17.42	11.85