Integrated Filing — IndAS



General information about company

Scrip Code 542057
NSE Symbol BCPL
MSEI Symbol NOTLISTED
ISIN INE00SW01015
Name of company BCPL Railway Infrastructure 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 19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-05-2026
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 Standalone
Whether results are audited or unaudited for the quarter ended Audited
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 19-05-2026   15:30:00
End date and time of board meeting 19-05-2026   17:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 29-05-2025
Indicate Company website link for updated RPT policy of the Company https://bcril.com/policies/
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,450.12 8,162.27
Other income 92.36 413.52
Total income 1,542.48 8,575.79
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 0.00 0.00
(d) Employee benefit expense 181.45 605.17
(e) Finance costs 108.96 307.69
(f) Depreciation, depletion and amortisation expense 0.91 16.37
(f) Other Expenses
1 Construction and operating expenses 1,244.02 6,237.31
2 Other Expenses 135.06 571.97
Total other expenses 1,379.08 6,809.28
Total expenses 1,670.40 7,738.51
3 Total profit before exceptional items and tax (127.92) 837.28
4 Exceptional items 0.00 0.00
5 Total profit before tax (127.92) 837.28
6 Tax expense
7 Current tax 11.37 227.68
8 Deferred tax (33.75) 6.95
9 Total tax expenses (22.38) 234.63
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 (105.54) 602.65
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 (105.54) 602.65
17 Other comprehensive income net of taxes (90.49) (49.77)
18 Total Comprehensive Income for the period (196.03) 552.88
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 1,672.36 1,672.36
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 8,190.32
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.63 3.6
Diluted earnings (loss) per share from continuing operations -0.63 3.6
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 -0.63 3.6
Diluted earnings (loss) per share from continuing and discontinued operations -0.63 3.6
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) NOTES: The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. The above audited financial results for the quarter and year ended 31st March, 2026, have been reviewed by the Audit Committee and were approved by the Board of Directors at their respective meeting held on May 19, 2026. The above results for the quarter and year ended 31st March, 2026 have been reviewed by the Statutory Auditors as required under the SEBI (Listing Obligation and Disclosure Requirements) and Regulations, 2015. The Ministry of Labour and Employment has implemented the New Labour Codes (Wages, Social Security, Industrial Relations, and Occupational Safety, Health & Working Conditions), effective 21 November 2025, replacing 29 existing labour laws. Based on available information and ICAI guidance, the Company has assessed the impact as not material and reflected it in its financial results for the quarter and year ended 31st March, 2026. The Company continues to monitor the finalisation of rules by the Central and State Governments and clarifications from the Government on other aspects of the New Labour Codes and will account for such developments as needed. Operating Segment as defined under Ind AS 108. Figures pertaining to the previous period/ year have been rearranged/ regrouped, wherever considered necessary, to make them comparable with those of the current period/ year. The above results are also available on the Company's website www.bcril.com and on the stock exchanges website INDEPENDENT AUDITOR’S REPORT TO THE BOARD OF DIRECTORS OF BCPL Railway Infrastructure Limited Report on the Audit of the Standalone Financial Results Opinion 1. We have audited the accompanying statement of standalone financial results (the “Statement”) of BCPL Railway Infrastructure Limited (“the Company”) for the quarter and year ended March 31, 2026 attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). 2. In our opinion and to the best of our information and according to the explanations given to us, the Statement: i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit and other comprehensive expense and other financial information for the quarter and year ended March 31, 2026. Basis for Opinion 3. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 as amended (the Act). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Management’s Responsibilities for the Standalone Financial Results 4. These quarterly financial results as well as the year-to-date standalone financial results have been prepared on the basis of the annual financial statements. The Company’s Board of Directors are responsible for the preparation and presentation of these financial results that give a true and fair view of the profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. 5. In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative to do so. 6. The Board of Directors are also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Standalone Financial Results 7. Our objectives are to obtain reasonable assurance about whether the standalone f i n a n c i a l results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results. 8. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors. Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation. 9.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 10. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards 11. The Financial Results include the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us. For L B Jha & Co, LLP Chartered Accountants Firm Registration No. 301088E/E300295 (Ranjan Singh) Place: Kolkata Partner Date: 19.05.2026 Membership No: 305423 Annexure A DECLARATION In terms of regulation 33(2)(a) and 33 (3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 as amended by SEBI (Listing Obligations and Disclosure Requirement) Amendment Regulations, 2016 read with SEBI circular no. CIR/CFD/CMD/56/2016 dated 27 May, 2016, we hereby declare that the financial Results of the Company for the quarter and year ended 31 March 2026 does not contain any false and misleading statement or figures and does not omit any material fact which may make the statements or figures contained therein misleading and that M/s L B Jha & Co. LLP, Chartered Accountants (FRN: 301088E),the Statutory Auditors of the Company have issued an Audit Report with unmodified Opinion on the audited financial results of the Company both for standalone as well as consolidated accounts for the quarter and year ended on 31 March 2026. Kindly take the same on your record. For BCPL Railway Infrastructure Limited Jayanta Kumar Ghosh Managing Director DIN:00722445 For BCPL Railway Infrastructure Limited Uday Narayan Singh Executive Director & CFO DIN:00722449



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 263.92
Capital work-in-progress 0.00
Investment property 173.22
Goodwill 0.00
Other intangible assets 4.59
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,090.60
Trade receivables, non-current 0.00
Loans, non-current 1,666.74
Other non-current financial assets
1 other non-current financial assets 2,273.76
Total of other non-current financial assets 2,273.76
Total non-current financial assets 5,031.10
Deferred tax assets (net) 77.85
Other non-current assets
1 Other non-current assets 51.64
Total of other non-current assets 51.64
Total non-current assets 5,602.32
2 Current assets
Inventories 3,538.83
Current financial asset
Current investments 0.00
Trade receivables, current 1,414.00
Cash and cash equivalents 556.91
Bank balance other than cash and cash equivalents 573.90
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,286.13
Total current financial assets 3,830.94
Current tax assets (net) 56.15
Other current assets
1 Other current assets 510.35
Total of other current assets 510.35
Total current assets 7,936.27
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 13,538.59
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,672.36
Other equity 8,190.32
Total equity attributable to owners of parent 9,862.68
Non controlling interest
Total equity 9,862.68
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4.58
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 lease liabilities 1.76
Total of other non-current financial liabilities 1.76
Total non-current financial liabilities 6.34
Provisions, non-current 38.61
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 44.95
Current liabilities
Current financial liabilities
Borrowings, current 2,515.91
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 38.28
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 602.95
Total Trade payable 641.23
Other current financial liabilities
1 lease liabilities 0.20
2 Other current financial liabilities 200.86
Total of other current financial liabilities 201.06
Total current financial liabilities 3,358.20
Other current liabilities 240.43
1 Other current liabilities 240.43
Total of other current liabilities 240.43
Provisions, current 32.33
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3,630.96
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 3,675.91
Total equity and liabilites 13,538.59
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 Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Railway Overhead Electrification 1,542.48 8,575.79
2 Merchant Exports 0.00 0.00
Total Segment Revenue 1,542.48 8,575.79
Less: Inter segment revenue
Revenue from operations 1,542.48 8,575.79
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Railway Overhead Electrification (18.94) 1,145.99
2 Merchant Exports 0.00 (1.02)
Total Profit before tax (18.94) 1,144.97
i. Finance cost 108.96 307.69
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (127.90) 837.28
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Railway Overhead Electrification 13,456.51 13,456.51
2 Merchant Exports 82.08 82.08
Total Segment Asset 13,538.59 13,538.59
Un-allocable Assets 0.00 0.00
Net Segment Asset 13,538.59 13,538.59
4 Segment Liabilities
Segment Liabilities
1 Railway Overhead Electrification 3,675.91 3,675.91
2 Merchant Exports 0.00 0.00
Total Segment Liabilities 3,675.91 3,675.91
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,675.91 3,675.91
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 Audited Audited
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 90.49 49.77
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 (90.49) (49.77)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 837.28
Adjustments for reconcile profit (loss)
Adjustments for finance costs 282.00
Adjustments for decrease (increase) in inventories 1,631.17
Adjustments for decrease (increase) in trade receivables, current 365.00
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 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,676.15)
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 16.37
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 8.43
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 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (76.01)
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) 16.83
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 567.64
Net cash flows from (used in) operations 1,404.92
Dividends received (9.82)
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 146.68
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,248.42
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 2.15
Purchase of property, plant and equipment 1.83
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
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 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 862.19
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 9.82
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (19.59)
Net cash flows from (used in) investing activities (871.64)
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 (111.18)
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 170.42
Interest paid 282.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (16.83)
Net cash flows from (used in) financing activities (580.43)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (203.65)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (203.65)
Cash and cash equivalents cash flow statement at beginning of period 760.56
Cash and cash equivalents cash flow statement at end of period 556.91





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 L B JHA & CO LLP Yes 31-01-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 BCPL Railway Infrastructure Limited Jayanta Kumar Ghosh Managing Director Remuneration NA 62.25 0.00 (33.43)
2 BCPL Railway Infrastructure Limited Uday Narayan Singh Executive Director & CFO Remuneration NA 52.29 0.00 (21.00)
3 BCPL Railway Infrastructure Limited Debasis Sircar Executive Director Remuneration NA 18.25 0.00 (0.10)
4 BCPL Railway Infrastructure Limited Sanghamitra Mukherjee Independent Director Any other transaction Director sitting fees NA 0.53 0.00 0.00
5 BCPL Railway Infrastructure Limited Swapan Kumar Chakraborty Independent Director Any other transaction Director sitting fees NA 0.68 0.00 0.00
6 BCPL Railway Infrastructure Limited Sudipta Kumar Mukherjee Independent Director Any other transaction Director sitting fees NA 0.60 0.00 0.00
7 BCPL Railway Infrastructure Limited Sudipta Kumar Mukherjee Independent Director Any other transaction Director sitting fees NA 0.46 0.00 0.00
8 BCPL Railway Infrastructure Limited Devshree Sinha Company Secretary Remuneration NA 5.32 0.76 0.76
9 BCPL Railway Infrastructure Limited Saakshi Singh VP, Purchase & Logistics and daughter of Mr U N Singh Remuneration NA 3.99 0.55 0.55
10 BCPL Railway Infrastructure Limited Phoenix Overseas Limited Associate Company Any other transaction Rental transactions and Corporate Gurantee omnibus approval 14.16 0.35 0.00
11 BCPL Railway Infrastructure Limited EMC BCPL SUBIR- JV Joint Venture Firm Any other transaction Adjustment NA 0.00 0.00 0.00
12 BCPL Railway Infrastructure Limited BCL Bio Energy Private Limited Subsidiary Company Any other transaction Loan and interest 2,000.00 omnibus approval 676.49 618.84 1,666.74 Loan 10.0 As per terms Unsecured To meet outflows pertaining to capital requirements
13 BCPL Railway Infrastructure Limited BCL Bio Energy Private Limited Subsidiary Company Any other transaction Sale/purchase and corporate guarantee omnibus approval 101.80 0.00 93.19
14 BCPL Railway Infrastructure Limited Resilient Strategic Advisors Pvt Ltd Associate Company Any other transaction Corporate guarantee omnibus approval 30.60 0.00 0.00
15 BCPL Railway Infrastructure Limited Aparesh Nandi Director, Chairman Any other transaction Director sitting fees NA 0.46 0.00 0.00
16 BCPL Railway Infrastructure Limited Aparesh Nandi Director, Chairman Any other transaction Reimbursement of expenses NA 5.02 (23.11) (21.07)
Total value of transaction during the reporting period 972.90