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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-05-2026
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 29-05-2026   16:00:00
End date and time of board meeting 29-05-2026   16:30:00
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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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 7,455.43 15,314.97
Other income 6.86 6.17
Total income 7,462.29 15,321.14
2 Expenses
(a) Cost of materials consumed 122.84 959.22
(b) Purchases of stock-in-trade 7,106.67 13,663.74
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 19.00 (2.99)
(d) Employee benefit expense 71.60 188.32
(e) Finance costs 0.03 0.36
(f) Depreciation, depletion and amortisation expense 31.97 127.42
(f) Other Expenses
1 Power & Fuel 67.66 232.19
2 Legal & Professional Fees 27.50 44.72
3 Other Expenses 67.76 239.28
Total other expenses 162.92 516.19
Total expenses 7,515.03 15,452.26
3 Total profit before exceptional items and tax (52.74) (131.12)
4 Exceptional items 0.00 0.00
5 Total profit before tax (52.74) (131.12)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 12.35 12.35
9 Total tax expenses 12.35 12.35
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 (65.09) (143.47)
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 (65.09) (143.47)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (65.09) (143.47)
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 (1,647.60)
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.3 -0.66
Diluted earnings (loss) per share from continuing operations -0.3 -0.66
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 -0.3 -0.66
Diluted earnings (loss) per share from continuing and discontinued operations -0.3 -0.66
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 to Accounts:- 1. The Audited Standalone and Consolidated Financials Results are prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of regulations 33 of SEBI (Listing Obligations and disclosure requirement regulations 2015. 2.The above Audited Standalone / Consolidated Financial Results were reviewed and recommended by the Audit committee and subsequently approved by the Board of Directors on 29/05/2026. 3.The above results have been subjected to audit by the Statutory Auditors of the company. 4.During the quarter & year end ended 31st March 2026 in the company Audited Standalone / Consolidated financials has two reportable segment and such disclosure is in accordance with the Indian Accounting Standards (IND AS 108). 5.The Audited consolidated financial results include the results of Blue Blends India Limited (Holding Company) and its subsidiary as defined in the Indian 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 & year end March 2026. 6.As per the approved Resolution Plan by the Hon'ble NCLT (Relevant Clauses): - -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


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 262.49
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 349.02
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial assets 674.22
Total of other non-current financial assets 674.22
Total non-current financial assets 1,023.24
Deferred tax assets (net) 409.65
Other non-current assets
Total of other non-current assets
Total non-current assets 1,695.38
2 Current assets
Inventories 44.92
Current financial asset
Current investments 0.00
Trade receivables, current 509.63
Cash and cash equivalents 297.38
Bank balance other than cash and cash equivalents 0.00
Loans, current 34.50
Other current financial assets
Total of other current financial assets 746.60
Total current financial assets 1,588.11
Current tax assets (net)
Other current assets
Total of other current assets
Total current assets 1,633.03
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,328.41
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,165.12
Other equity (1,647.60)
Total equity attributable to owners of parent 517.52
Non controlling interest
Total equity 517.52
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 0.00
Current liabilities
Current financial liabilities
Borrowings, current 88.41
Trade payables, 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 567.57
Total Trade payable 567.57
Other current financial liabilities
1 Other current financial liabilities 2,108.25
Total of other current financial liabilities 2,108.25
Total current financial liabilities 2,764.23
Other current liabilities 45.63
1 Other current liabilities 45.63
Total of other current liabilities 45.63
Provisions, current 1.03
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2,810.89
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 2,810.89
Total equity and liabilites 3,328.41
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 Segment A - (Manufacturing) 0.0029418 1,567.12
2 Segment B- (Trading & Distribution) 7,161.25 13,747.85
Total Segment Revenue 7,455.43 15,314.97
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,455.43 15,314.97
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment A - (Manufacturing) (114.15) (221.05)
2 Segment B- (Trading & Distribution) 54.58 84.11
Total Profit before tax (59.57) (136.94)
i. Finance cost 0.03 0.36
ii. Other Unallocable Expenditure net off Unallocable income (6.86) (6.17)
Profit before tax (52.74) (131.13)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment A - (Manufacturing) 2,214.35 2,214.35
2 Segment B- (Trading & Distribution) 355.39 355.39
Total Segment Asset 2,569.74 2,569.74
Un-allocable Assets 758.67 758.67
Net Segment Asset 3,328.41 3,328.41
4 Segment Liabilities
Segment Liabilities
1 Segment A - (Manufacturing) 2,252.28 2,252.28
2 Segment B- (Trading & Distribution) 558.62 558.62
Total Segment Liabilities 2,810.90 2,810.90
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 2,810.90 2,810.90
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
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



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 (131.12)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (44.92)
Adjustments for decrease (increase) in trade receivables, current (481.64)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (193.80)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 58.07
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 546.83
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 38.66
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 127.42
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1.03
Adjustments for provisions, non-current (3.34)
Adjustments for other financial liabilities, current 379.55
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 1.50
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 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) 426.36
Net cash flows from (used in) operations 295.24
Dividends received 0.00
Interest paid 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) operating activities 295.24
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 14.25
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 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 0.00
Interest received 1.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (12.75)
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 0.00
Repayments of borrowings 1.90
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1.90)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 280.59
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 280.59
Cash and cash equivalents cash flow statement at beginning of period 16.79
Cash and cash equivalents cash flow statement at end of period 297.38





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 Shabbir & Rita Associates LLP Yes 29-02-2028


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 BLUE BLENDS (INDIA) LIMITED Bindal Synthetics Private Limited Wholly Owned Subsidiary Any other transaction Rent paid NA 0.42 0.00 0.00
2 BLUE BLENDS (INDIA) LIMITED Bindal Synthetics Private Limited Wholly Owned Subsidiary Any other transaction Loan taken NA 1.80 90.20 88.41
3 BLUE BLENDS (INDIA) LIMITED Bindal Synthetics Private Limited Wholly Owned Subsidiary Any other transaction Deposit given NA 0.00 550.00 550.00
4 BLUE BLENDS (INDIA) LIMITED Bindal Synthetics Private Limited Wholly Owned Subsidiary Investment NA 0.00 349.01 349.01
5 BLUE BLENDS (INDIA) LIMITED Devanshi Bhanushali Independent director Any other transaction Sitting fees NA 0.55 0.00 0.00
6 BLUE BLENDS (INDIA) LIMITED Jahnavi Mehta Independent director Any other transaction Sitting fees NA 0.55 0.00 0.00
Total value of transaction during the reporting period 3.32