Integrated Filing — IndAS



General information about company

Scrip Code 502761
NSE Symbol BLUEBLENDS
MSEI Symbol NOTLISTED
ISIN INE113O01014
Name of company BLUE BLENDS (INDIA) 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 17-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-04-2026
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 17-04-2026   16:00:00
End date and time of board meeting 17-04-2026   16:30:00
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.



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 7,232.26 7,859.54
Other income 0.84 (0.69)
Total income 7,233.10 7,858.85
2 Expenses
(a) Cost of materials consumed 315.63 836.38
(b) Purchases of stock-in-trade 6,557.07 6,557.07
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 45.11 (21.99)
(d) Employee benefit expense 66.71 116.72
(e) Finance costs 0.03 0.33
(f) Depreciation, depletion and amortisation expense 31.90 95.45
(f) Other Expenses
1 Power & Fuel 43.68 90.72
2 Legal & Professional Expenses 14.34 17.22
3 Other Expenses 116.59 245.33
Total other expenses 174.61 353.27
Total expenses 7,191.06 7,937.23
3 Total profit before exceptional items and tax 42.04 (78.38)
4 Exceptional items 0.00 0.00
5 Total profit before tax 42.04 (78.38)
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 42.04 (78.38)
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 42.04 (78.38)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 42.04 (78.38)
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 2,165.12 2,165.12
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 0.19 -0.36
Diluted earnings (loss) per share from continuing operations 0.19 -0.36
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 0.19 -0.36
Diluted earnings (loss) per share from continuing and discontinued operations 0.19 -0.36
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 Unaudited Standalone and Consolidated Financial Results are prepared in accordance with Accounting Standards (Ind AS) notified under Section 133 of the companies Act, 2013, read together with the Companies (India Accounting Standards) Rules, 2015 (as amended) and in terms of regulations 33 of SEBI (Listing Obligations and disclosure requirement regulations 2015. 2.The above Unaudited Standalone / Consolidated Financial Results were reviewed and recommended by the Audit committee and subsequently approved by the Board of Directors on 17-04-2026. 3. The above results have been subjected to limited review by the Statutory Auditors of the company. 4.During the quarter ended 31st December 2025 in the company Unaudited Standalone / Consolidated financials has two reportable segments and such disclosure is in accordance with the Indian accounting standards (IND AS 108). 5.The Unaudited consolidated financial results include the results of Blue Blend India Limited (Holding Company) and its subsidiary as defined in the India Accounting standard (IND AS 110) Consolidated financial statements. The financial statement of the subsidiary used in the consolidation is drawn upto the same reporting date as that of the company i.e. quarter end December 2025. 6. As per the approved Resolution Plan by the Hon'ble NCLT (Relevant Clauses): - - As approved by NCLT, the resolution plan was admitted on 06-12-2024 and subsequently an order for correction was passed on 18-02-2026. All quarterly results for financials year 2025-26 were not audited and not displayed by the Resolution Professional. To comply with the listing regulation the company is submitting the financial result provided by the Insolvency Resolution Professional at the time of handover of the Company. - All the equity shares and preference shares of the Corporate Debtor would stand extinguished by way of a reduction in the capital of the Company without any payment to the shareholders holding such shares without the requirement of writing the words 'and reduced'. Such reduction of share capital shall not require any further approval, act, or action as required under the companies Act, 2013 including Section 66 of the Companies Act, 2013 and such cancellation shall not require the consent of any of the creditors or shareholders of the Corporate Debtor. The Resolution Applicant is at liberty to file the necessary application(s) with the Stock Exchanges to get the shares relisted. - No amount is proposed to be paid to the existing shareholders of the Corporate Debtor and the existing issued, subscribed and paid-up share capital of the Corporate Debtor shall stand cancelled without any payment. The Corporate Debtor shall invite the SRA to subscribe to the new equity shares of the Corporate Debtor on a preferential basis through issuance of the prescribed form and the SRA will infuse the proposed equity amount with the Corporate Debtor in the requisite form. -To give effect to the extinguishment / cancellation of the existing equity share capital and infusion of fresh equity in the Company by SRA as per the above clauses of the Order of the Hon'ble NCLT are under implementation. -In view of the NCLT Order as above, details of the Shareholders holding more than 5% Shares and shares held by the Promoters for the current year are not given. 7.The Figures of the previous period have been regrouped and/or rearranged, wherever considered necessary 8. These results will be filed with BSE Limited, National Stock Exchange of India and will be available on the company’s website at www.blueblends.in



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)
1 Segment A:- Manufacturing 0.0064566 1,272.94
2 Segment A:- Trade & Distribution 6,586.60 6,586.60
Total Segment Revenue 7,232.26 7,859.54
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,232.26 7,859.54
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment A:- Manufacturing 11.70 (106.89)
2 Segment A:- Trade & Distribution 29.53 29.53
Total Profit before tax 41.23 (77.36)
i. Finance cost 0.03 0.33
ii. Other Unallocable Expenditure net off Unallocable income (0.84) 0.69
Profit before tax 42.04 (78.38)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment A:- Manufacturing 0.00 0.00
2 Segment A:- Trade & Distribution 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Segment A:- Manufacturing 0.00 0.00
2 Segment A:- Trade & Distribution 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
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 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 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
5 Total Other comprehensive income