| Scrip Code | 524332 |
|---|---|
| NSE Symbol | BCLIND |
| MSEI Symbol | NA |
| ISIN | INE412G01024 |
| Name of company | BCL INDUSTRIES 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 | 25-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 18-05-2026 |
| 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 | 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 | 25-05-2026 12:30:00 |
| End date and time of board meeting | 25-05-2026 14:50:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 60,795.92 | 2,90,380.68 | |
| Other income | 325.33 | 908.81 | |
| Total income | 61,121.25 | 2,91,289.49 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 36,375.05 | 1,94,738.95 |
| (b) | Purchases of stock-in-trade | 5,440.99 | 13,711.13 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,425.03 | 3,999.86 |
| (d) | Employee benefit expense | 1,288.25 | 5,043.46 |
| (e) | Finance costs | 827.13 | 3,304.55 |
| (f) | Depreciation, depletion and amortisation expense | 1,306.83 | 5,077.75 |
| (f) | Other Expenses | ||
| 1 | other expenses | 8,213.47 | 37,474.00 |
| 2 | excise duty | 2,579.67 | 11,214.99 |
| Total other expenses | 10,793.14 | 48,688.99 | |
| Total expenses | 57,456.42 | 2,74,564.69 | |
| 3 | Total profit before exceptional items and tax | 3,664.83 | 16,724.80 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,664.83 | 16,724.80 |
| 6 | Tax expense | ||
| 7 | Current tax | 827.38 | 3,352.37 |
| 8 | Deferred tax | 233.06 | 728.62 |
| 9 | Total tax expenses | 1,060.44 | 4,080.99 |
| 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 | 2,604.39 | 12,643.81 |
| 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 | 2,604.39 | 12,643.81 |
| 17 | Other comprehensive income net of taxes | 71.43 | 108.42 |
| 18 | Total Comprehensive Income for the period | 2,675.82 | 12,752.23 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,330.78 | 11,497.71 | |
| Total profit or loss, attributable to non-controlling interests | 273.62 | 1,146.10 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,398.38 | 11,602.30 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 277.45 | 1,149.93 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,951.63 | 2,951.63 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.79 | 3.9 | |
| Diluted earnings (loss) per share from continuing operations | 0.79 | 3.9 | |
| 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 | 0.79 | 3.9 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.79 | 3.9 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 79,559.79 | |
| Capital work-in-progress | 687.69 | |
| Investment property | 1,880.74 | |
| Goodwill | 197.86 | |
| Other intangible assets | 135.73 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 4,206.94 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | other | 3,693.26 |
| Total of other non-current financial assets | 3,693.26 | |
| Total non-current financial assets | 7,900.20 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| 1 | Other non-current assets | 696.05 |
| Total of other non-current assets | 696.05 | |
| Total non-current assets | 91,058.06 | |
| 2 | Current assets | |
| Inventories | 27,351.77 | |
| Current financial asset | ||
| Current investments | 4,005.33 | |
| Trade receivables, current | 8,015.74 | |
| Cash and cash equivalents | 13,821.92 | |
| Bank balance other than cash and cash equivalents | 1,927.14 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,809.16 | |
| Total current financial assets | 29,579.29 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 16,787.44 |
| Total of other current assets | 16,787.44 | |
| Total current assets | 73,718.50 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 1,64,776.56 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,951.63 | |
| Other equity | 88,041.97 | |
| Total equity attributable to owners of parent | 90,993.60 | |
| Non controlling interest | 4,112.61 | |
| Total equity | 95,106.21 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 28,349.35 | |
| 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 | 102.68 |
| 2 | other | 350.53 |
| Total of other non-current financial liabilities | 453.21 | |
| Total non-current financial liabilities | 28,802.56 | |
| Provisions, non-current | 347.35 | |
| Deferred tax liabilities (net) | 3,836.55 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 32,986.46 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 28,462.78 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 279.29 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,844.66 | |
| Total Trade payable | 5,123.95 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 1.31 |
| 2 | Other current financial liabilities | 1,059.34 |
| Total of other current financial liabilities | 1,060.65 | |
| Total current financial liabilities | 34,647.38 | |
| Other current liabilities | 1,515.82 | |
| 1 | Other current liabilities | 1,515.82 |
| Total of other current liabilities | 1,515.82 | |
| Provisions, current | 217.10 | |
| Current tax liabilities (Net) | 303.59 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 36,683.89 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 69,670.35 | |
| Total equity and liabilites | 1,64,776.56 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | (a) Maize Oil Extraction & Refinery | 12,727.97 | 76,092.70 | ||||
| 2 | (b) Segment – Distillery | 27,787.25 | 1,25,256.58 | ||||
| 3 | (c) Segment – Real Estates | 0.0005982 | 0.00488 | ||||
| 4 | (d) Svaksha Distillery Ltd. Kharagpur (Subsidary) | 17,876.05 | 89,930.88 | ||||
| 5 | (e) Goyal Distillery Pvt. Ltd. (Subsidary) | 0.00 | 0.0000473 | ||||
| 6 | (f) Oil Trading Unit | 5,493.42 | 13,850.62 | ||||
| 7 | (g) Un-allocated | 0.00 | 0.00 | ||||
| Total Segment Revenue | 63,944.51 | 3,05,623.51 | |||||
| Less: Inter segment revenue | 2,823.26 | 14,334.02 | |||||
| Revenue from operations | 61,121.25 | 2,91,289.49 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | (a) Maize Oil Extraction & Refinery | 729.51 | 2,802.75 | ||||
| 2 | (b) Segment – Distillery | 2,876.07 | 12,435.35 | ||||
| 3 | (c) Segment – Real Estates | (25.82) | (118.88) | ||||
| 4 | (d) Svaksha Distillery Ltd. Kharagpur (Subsidary) | 2,169.86 | 9,909.41 | ||||
| 5 | (e) Goyal Distillery Pvt. Ltd. (Subsidary) | (5.47) | (61.01) | ||||
| 6 | (f) Oil Trading Unit | 54.64 | 139.48 | ||||
| 7 | (g) Un-allocated | 0.00 | 0.00 | ||||
| Total Profit before tax | 5,798.79 | 25,107.10 | |||||
| i. Finance cost | 2,133.96 | 8,382.30 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 3,664.83 | 16,724.80 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | (a) Maize Oil Extraction & Refinery | 57,028.16 | 57,028.16 | ||||
| 2 | (b) Segment – Distillery | 60,074.19 | 60,074.19 | ||||
| 3 | (c) Segment – Real Estates | 4,401.66 | 4,401.66 | ||||
| 4 | (d) Svaksha Distillery Ltd. Kharagpur (Subsidary) | 42,085.34 | 42,085.34 | ||||
| 5 | (e) Goyal Distillery Pvt. Ltd. (Subsidary) | 1,047.73 | 1,047.73 | ||||
| 6 | (f) Oil Trading Unit | 139.48 | 139.48 | ||||
| 7 | (g) Un-allocated | 0.00 | 0.00 | ||||
| Total Segment Asset | 1,64,776.56 | 1,64,776.56 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 1,64,776.56 | 1,64,776.56 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | (a) Maize Oil Extraction & Refinery | 11,931.57 | 11,931.57 | ||||
| 2 | (b) Segment – Distillery | 36,762.16 | 36,762.16 | ||||
| 3 | (c) Segment – Real Estates | 317.81 | 317.81 | ||||
| 4 | (d) Svaksha Distillery Ltd. Kharagpur (Subsidary) | 16,818.45 | 16,818.45 | ||||
| 5 | (e) Goyal Distillery Pvt. Ltd. (Subsidary) | 3.81 | 3.81 | ||||
| 6 | (f) Oil Trading Unit | 0.00 | 0.00 | ||||
| 7 | (g) Un-allocated | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 65,833.80 | 65,833.80 | |||||
| Un-allocable Liabilities | 3,836.55 | 3,836.55 | |||||
| Net Segment Liabilities | 69,670.35 | 69,670.35 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 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 RECLASSIFIED TO PROFIT OR LOSS | 71.43 | 120.86 |
| Total Amount of items that will not be reclassified to profit and loss | 71.43 | 120.86 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 12.44 |
| 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 | 71.43 | 108.42 |
| 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 | 16,724.80 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3,304.55 | |||||
| Adjustments for decrease (increase) in inventories | 17,107.33 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 2,408.76 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (397.06) | |||||
| Adjustments for decrease (increase) in other non-current assets | (1.73) | |||||
| 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 | (6,471.24) | |||||
| 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 | 5,077.75 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | (1,738.81) | |||||
| 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) | (5.33) | |||||
| 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) | (8.12) | |||||
| 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) | 19,276.10 | |||||
| Net cash flows from (used in) operations | 36,000.90 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 3,533.74 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 32,467.16 | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | 13,153.29 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 4,000.00 | |||||
| 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 | 3,079.83 | |||||
| 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 | 397.06 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (19,836.06) | |||||
| 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 | 3,289.36 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 8.91 | |||||
| Dividends paid | 782.41 | |||||
| Interest paid | 3,262.60 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (764.56) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 11,866.54 | |||||
| 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 | 11,866.54 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,955.36 | |||||
| Cash and cash equivalents cash flow statement at end of period | 13,821.90 | |||||
| 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 | AMRG & ASSOCIATES | Yes | 31-08-2026 | ||
|---|---|---|---|---|---|