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 |
13-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth 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 |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
13-05-2026 15:00:00 |
| End date and time of board meeting |
13-05-2026 17:19:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
4,81,799.00 |
19,53,862.00 |
|
Other income |
8,634.00 |
31,482.00 |
|
Total income |
4,90,433.00 |
19,85,344.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,52,359.00 |
10,50,257.00 |
| (b) |
Purchases of stock-in-trade |
21,268.00 |
82,181.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
4,052.00 |
(1,261.00) |
| (d) |
Employee benefit expense |
21,102.00 |
93,209.00 |
| (e) |
Finance costs |
2,356.00 |
13,769.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
8,907.00 |
35,192.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
99,759.00 |
3,84,935.00 |
|
Total other expenses |
99,759.00 |
3,84,935.00 |
|
Total expenses |
4,09,803.00 |
16,58,282.00 |
| 3 |
Total profit before exceptional items and tax |
80,630.00 |
3,27,062.00 |
| 4 |
Exceptional items |
8,770.00 |
9,408.00 |
| 5 |
Total profit before tax |
89,400.00 |
3,36,470.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
9,686.00 |
85,828.00 |
| 8 |
Deferred tax |
1,086.00 |
(660.00) |
| 9 |
Total tax expenses |
10,772.00 |
85,168.00 |
| 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 |
78,628.00 |
2,51,302.00 |
| 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 |
(548.00) |
(1,377.00) |
| 16 |
Total profit (loss) for period |
78,080.00 |
2,49,925.00 |
| 17 |
Other comprehensive income net of taxes |
9,678.00 |
29,680.00 |
| 18 |
Total Comprehensive Income for the period |
87,758.00 |
2,79,605.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
44,396.00 |
1,24,267.00 |
|
Total profit or loss, attributable to non-controlling interests |
33,684.00 |
1,25,658.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
53,540.00 |
1,52,747.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
34,218.00 |
1,26,858.00 |
| 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 |
|
7,02,803.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
63.63 |
178.1 |
|
Diluted earnings (loss) per share from continuing operations |
63.63 |
178.1 |
| 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 |
63.63 |
178.1 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
63.63 |
178.1 |
| 24 |
Debt equity ratio |
0.1700 |
0.1700 |
| 25 |
Debt service coverage ratio |
9.8300 |
11.1500 |
| 26 |
Interest service coverage ratio |
38.7700 |
27.2100 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
2,75,655.00 |
|
Capital work-in-progress |
4,244.00 |
|
Investment property |
2,790.00 |
|
Goodwill |
1,02,341.00 |
|
Other intangible assets |
599.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
2,09,053.00 |
|
Non-current financial assets |
|
|
Non-current investments |
3,02,124.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
2,526.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
3,391.00 |
|
Total of other non-current financial assets |
3,391.00 |
|
Total non-current financial assets |
3,08,041.00 |
|
Deferred tax assets (net) |
4,302.00 |
|
Other non-current assets |
|
| 1 |
Income tax assets |
7,335.00 |
| 2 |
Other non-current assets |
4,239.00 |
|
Total of other non-current assets |
11,574.00 |
|
Total non-current assets |
9,18,599.00 |
| 2 |
Current assets |
|
|
Inventories |
1,40,774.00 |
|
Current financial asset |
|
|
Current investments |
1,63,965.00 |
|
Trade receivables, current |
53,837.00 |
|
Cash and cash equivalents |
70,406.00 |
|
Bank balance other than cash and cash equivalents |
13,875.00 |
|
Loans, current |
7,620.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
68,710.00 |
|
Total current financial assets |
3,78,413.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Biological assets |
95.00 |
| 2 |
Other current assets |
15,939.00 |
|
Total of other current assets |
16,034.00 |
|
Total current assets |
5,35,221.00 |
| 3 |
Non-current assets classified as held for sale |
48.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
14,53,868.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,395.00 |
|
Other equity |
7,02,803.00 |
|
Total equity attributable to owners of parent |
7,04,198.00 |
|
Non controlling interest |
2,55,623.00 |
|
Total equity |
9,59,821.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
28,611.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Other financial liabilities |
7,295.00 |
|
Total of other non-current financial liabilities |
7,295.00 |
|
Total non-current financial liabilities |
35,906.00 |
|
Provisions, non-current |
4,745.00 |
|
Deferred tax liabilities (net) |
253.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Lease liabilities |
2,786.00 |
|
Total of other non-current liabilities |
2,786.00 |
|
Total non-current liabilities |
43,690.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,26,958.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
3,034.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,90,991.00 |
|
Total Trade payable |
1,94,025.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
45,326.00 |
|
Total of other current financial liabilities |
45,326.00 |
|
Total current financial liabilities |
3,66,309.00 |
|
Other current liabilities |
9,930.00 |
| 1 |
Lease liabilities |
688.00 |
| 2 |
Other current liabilities |
9,242.00 |
|
Total of other current liabilities |
9,930.00 |
|
Provisions, current |
64,124.00 |
|
Current tax liabilities (Net) |
8,494.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
4,48,857.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
1,500.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
4,94,047.00 |
|
Total equity and liabilites |
14,53,868.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Unaudited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Plantations (Tea) |
1,485.00 |
6,924.00 |
| 2 |
Auto electrical components |
4,902.00 |
19,212.00 |
| 3 |
Investments |
11,618.00 |
1,32,046.00 |
| 4 |
Healthcare |
0.00934 |
3,772.00 |
| 5 |
Horticulture |
2,751.00 |
9,488.00 |
| 6 |
Food-bakery and dairy products |
4,68,034.00 |
19,16,278.00 |
| 7 |
Others |
0.00196 |
0.00294 |
| 8 |
Unallocated |
(56.00) |
0.00095 |
|
Total Segment Revenue |
4,89,864.00 |
20,88,109.00 |
|
Less: Inter segment revenue |
(569.00) |
1,02,765.00 |
|
Revenue from operations |
4,90,433.00 |
19,85,344.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Plantations (Tea) |
(295.00) |
(1,426.00) |
| 2 |
Auto electrical components |
287.00 |
748.00 |
| 3 |
Investments |
9,925.00 |
21,008.00 |
| 4 |
Healthcare |
152.00 |
610.00 |
| 5 |
Horticulture |
383.00 |
587.00 |
| 6 |
Food-bakery and dairy products |
72,906.00 |
3,21,879.00 |
| 7 |
Others |
(2.00) |
(36.00) |
| 8 |
Unallocated |
(370.00) |
(2,539.00) |
|
Total Profit before tax |
82,986.00 |
3,40,831.00 |
|
i. Finance cost |
2,356.00 |
13,769.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(8,222.00) |
(8,031.00) |
|
Profit before tax |
88,852.00 |
3,35,093.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Plantations (Tea) |
5,302.00 |
5,302.00 |
| 2 |
Auto electrical components |
13,134.00 |
13,134.00 |
| 3 |
Investments |
8,06,595.00 |
8,06,595.00 |
| 4 |
Healthcare |
971.00 |
971.00 |
| 5 |
Horticulture |
19,365.00 |
19,365.00 |
| 6 |
Food-bakery and dairy products |
5,84,483.00 |
5,84,483.00 |
| 7 |
Others |
2,098.00 |
2,098.00 |
| 8 |
Unallocated |
21,920.00 |
21,920.00 |
|
Total Segment Asset |
14,53,868.00 |
14,53,868.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
14,53,868.00 |
14,53,868.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Plantations (Tea) |
4,203.00 |
4,203.00 |
| 2 |
Auto electrical components |
4,030.00 |
4,030.00 |
| 3 |
Investments |
1,005.00 |
1,005.00 |
| 4 |
Healthcare |
408.00 |
408.00 |
| 5 |
Horticulture |
1,891.00 |
1,891.00 |
| 6 |
Food-bakery and dairy products |
4,51,172.00 |
4,51,172.00 |
| 7 |
Others |
1,065.00 |
1,065.00 |
| 8 |
Unallocated |
30,273.00 |
30,273.00 |
|
Total Segment Liabilities |
4,94,047.00 |
4,94,047.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
4,94,047.00 |
4,94,047.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| 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 |
(1,181.00) |
5,088.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,181.00) |
5,088.00 |
| 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 |
10,859.00 |
24,592.00 |
|
Total Amount of items that will be reclassified to profit and loss |
10,859.00 |
24,592.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
9,678.00 |
29,680.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
3,36,470.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
13,769.00 |
|
Adjustments for decrease (increase) in inventories |
(10,365.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(6,813.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
(9,546.00) |
|
Adjustments for other financial assets, non-current |
(5,448.00) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
5,278.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
35,192.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
908.00 |
|
Adjustments for provisions, current |
(144.00) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
2,620.00 |
|
Adjustments for interest income |
21,918.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(6.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(1,713.00) |
|
Net cash flows from (used in)
operations |
3,34,757.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
93,007.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
2,41,750.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
11,651.00 |
|
Purchase of property, plant and equipment |
23,278.00 |
|
Proceeds from sales of investment property |
(1,33,580.00) |
|
Purchase of investment property |
1,500.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
5,417.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
2,620.00 |
|
Interest received |
20,077.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
24,749.00 |
|
Net cash flows from (used in)
investing activities |
(93,844.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
32,361.00 |
|
Repayments of borrowings |
20,460.00 |
|
Payments of lease liabilities |
601.00 |
|
Dividends paid |
1,01,105.00 |
|
Interest paid |
13,326.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(10,049.00) |
|
Net cash flows from (used in)
financing activities |
(1,13,180.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
34,726.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
1,603.00 |
|
Net increase (decrease) in cash
and cash equivalents |
36,329.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
33,362.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
69,691.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's 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 |
Yes |
| 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 |
M/s Walker Chandiok & Co LLP |
Yes |
31-05-2028 |