Integrated Filing — IndAS



General information about company

Scrip Code 500059
NSE Symbol BILVYAPAR
MSEI Symbol NOTLISTED
ISIN INE071A01013
Name of company BIL Vyapar 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 29-05-2026
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 Single segment
Description of single segment INR
Start date and time of board meeting 29-05-2026   16:00:00
End date and time of board meeting 29-05-2026   19:00:00
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 Statement on impact of audit qualification
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 30-09-2024
Indicate Company website link for updated RPT policy of the Company https://www.binaniindustries.com/Content/PDFs/POLICY-ON-RELATED-PARTY-TRANSACTION2022627115357.pdf
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
NA



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 0.00 0.00
Other income 150.99 173.69
Total income 150.99 173.69
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 0.00 12.10
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 0.00 0.00
(f) Other Expenses
1 Other Expenses 10.18 164.93
Total other expenses 10.18 164.93
Total expenses 10.18 177.03
3 Total profit before exceptional items and tax 140.81 (3.34)
4 Exceptional items 0.00 0.00
5 Total profit before tax 140.81 (3.34)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 140.81 (3.34)
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 140.81 (3.34)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 140.81 (3.34)
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 3,138.49 3,138.49
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve (21,766.19)
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.45 -0.01
Diluted earnings (loss) per share from continuing operations 0.45 -0.01
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 0.45 -0.01
Diluted earnings (loss) per share from continuing and discontinued operations 0.45 -0.01
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 0.00
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 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 0.00
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 0.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 0.00
Cash and cash equivalents 3.86
Bank balance other than cash and cash equivalents 850.79
Loans, current 0.00
Other current financial assets
Total of other current financial assets 187.41
Total current financial assets 1,042.06
Current tax assets (net) 1,145.97
Other current assets
Total of other current assets
Total current assets 2,188.03
3 Non-current assets classified as held for sale 336.11
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,524.14
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,138.49
Other equity (21,766.19)
Total equity attributable to owners of parent (18,627.70)
Non controlling interest
Total equity (18,627.70)
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 17,474.90
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 83.39
Total Trade payable 83.39
Other current financial liabilities
1 Other current financial liabilities 1,426.04
Total of other current financial liabilities 1,426.04
Total current financial liabilities 18,984.33
Other current liabilities
Total of other current liabilities
Provisions, current 2,167.51
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 21,151.84
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 21,151.84
Total equity and liabilites 2,524.14
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 (3.34)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (173.14)
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 847.73
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 0.00
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 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) 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) 674.59
Net cash flows from (used in) operations 671.25
Dividends received (67.85)
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 34.33
Net cash flows from (used in) operating activities 637.73
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 0.00
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 67.85
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 67.85
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 129.00
Repayments of borrowings 0.00
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 129.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 834.58
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 834.58
Cash and cash equivalents cash flow statement at beginning of period 20.07
Cash and cash equivalents cash flow statement at end of period 854.65





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 Statement on impact of audit qualification
Auditor's opinion Disclaimer of 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
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 TLB & Co. Yes 28-02-2027


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 173.69 173.69
2 Total Expenditure 177.03 177.03
3 Net Profit/(Loss) (3.34) (3.34)
4 Earnings Per Share -0.01 -0.01
5 Total Assets 2,524.14 2,524.14
6 Total Liabilities 2,524.14 2,524.14
7 Net Worth (18,627.70) (18,627.70)


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Disclaimer of opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Disclaimer of opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Disclaimer of opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Disclaimer of opinion Whether appeared first time Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)
5 Textual Information(21) Disclaimer of opinion Whether appeared first time Textual Information(22) Textual Information(23) Textual Information(24) Textual Information(25)
6 Textual Information(26) Disclaimer of opinion Whether appeared first time Textual Information(27) Textual Information(28) Textual Information(29) Textual Information(30)


Text Block

Textual Information(1) The Company had given Corporate Guarantees to the lenders of Edayar Zinc Limited (EZL) and Letter of Comfort / Undertaking to the lenders of BIL Infratech Limited in earlier years towards working capital facilities availed by them. The aggregate outstanding balance in respect of Edayar Zinc Limited as at March 31, 2026 amounts to INR 8,025 Lakhs (excluding interest) (March 31, 2025: INR 8,025 Lakhs).

Edayar Zinc Limited (EZL), erstwhile subsidiary of the Company which ceased to be a subsidiary with effect from March 4, 2022, has entered into a One Time Settlement (OTS) with the banks. Further, Mina Ventures Private Limited has consented to replace the Corporate Guarantee provided by the Company to the bankers of EZL and has also undertaken to bear the entire present and contingent liabilities of EZL without recourse to BIL Vyapar Limited (formerly known as Binani Industries Limited).

However, the lenders of EZL, namely Punjab National Bank and Punjab & Sind Bank, have filed their claims during the CIRP proceedings of the Company and the same have been admitted. Accordingly, the Corporate Guarantee provided by the Company in respect of EZL has not yet been formally released by the lenders. The consequential financial impact, if any, arising from the aforesaid matter has not been considered in the preparation of the accompanying Financial Results. Consequently, we are unable to comment upon the adjustments, obligations, liabilities or provisions, if any, that may be required in respect of the aforesaid Corporate Guarantees and the consequential impact thereof on the accompanying Financial Results. In respect of the above, the Company has maintained the provision made in respect of loss allowances amounting to Rs.2,149.10 Lakhs as at March 31, 2026, as required by Ind AS 109 (refer Note 4 of the Statement).
Textual Information(2) Impact cannot be quantified.
Textual Information(3) No provision is required in the accounts of the Company.
Textual Information(4) The Company has made provision as mentioned in Opinion No.1.
Textual Information(5) Please refer Note No. 1.
Textual Information(6) We have been informed that the Company has carried out valuation of its Assets held for Sale, including Land and Buildings, in accordance with Regulation 35 of the CIRP Regulations through registered valuers. However, we have been informed that the valuation reports are confidential in nature and hence have not been shared with us. Accordingly, Land and Buildings as at March 31, 2026, continu to be carried at their book values instead of being restated to their estimated net realisable values/ values determined by the registered valuers as at that date. Consequently, we are unable to comment upon the adjustments, provisions, impairments or write-downs, if any that may be required to the carrying value of such Land and Buildings and the consequential impact thereof on the accompanying Statement.
Textual Information(7) Impact cannot be quantified.
Textual Information(8) Company does not see any significant loss on determination of the realisable value.
Textual Information(9) No provision is required in the accounts of the company.
Textual Information(10) Please refer Note No. 2.
Textual Information(11) The Company had entered into an MOU with M/s Maharashtra Wood Based Industries Estate (MWBIE') on January 21, 2019 for sale of land in Wada. As per the MOU, the obligations by the buyer were to be completed within 60 days. With lapse of time, the MOU was terminated and termination letters were sent to the Party. Subsequently the land was sold to M/s Afamado Advisory Services Private Limited and the conveyance deed was executed and duly registered. MWBIE has issued a notice and filed a case (SCS265/2021) in the District Civil Court, Thane. The matter is sub-judice, hence the liability, if any cannot be determined.
Textual Information(12) Impact cannot be quantified.
Textual Information(13) No provision is required in the Books of the Company.
Textual Information(14) The matter is sub-judice.
Textual Information(15) Please refer Note No. 3.
Textual Information(16) On May 22, 2025, the Company entered into agreement for sale to sell the immovable property owned by the Company in Ahmedabad. As per the Agreement for sale, the Company has sold the property at loss of Rs. 33.51 lakhs. However, the Company in the current period has not recognized Sale of the property and correspondingly not for loss on such sale. Had the Company recognised the disposal of immovable property, the Asset held for Sale would have been lower by Rs. 159.51 lakhs and loss for the year end would have increased by Rs. 33.51 lakhs (refer Note 4 of the Statement).

We have been informed that:

a) Parties to the sale had filed an application before the Hon'ble Bench which is reserved for order and oending for pronouncement as on the date of this Report.

b. The Company has continued to record Sirohi Land in its books of account. However, based on the search report made available to us, the said land had already been sold and registered in earlier years. The consequential effect of the same has not been considered in the books of account for the financial year ended March 31, 2026. Consequently, gain/loss on sale, or other consequential impacts, if any, that may be required in the we are unable to comment upon the adjustments, derecognition, accompanying Financial Results.
Textual Information(17) Note is self explanatory.
Textual Information(18) No provision is required in the Books of the Company.
Textual Information(19) No provision is required
Textual Information(20) Please refer Note No. 4.
Textual Information(21) The Company is under Corporate Insolvency Resolution Process (CIRP) pursuant to an Order of the Hon'ble Nationbal Company Law Tribunal and is currently under moratorium in accordance with Section 14 of the Insolvency and Bankruptcy Code, 2016. The accompanying Statement includes Income Tax related receivables aggregating to INR 1,145.97 lakhs. However, in the absence of adequate supporting records and reconciliations, the Company has not been able to identify and trace such receivables against the corresponding liabilities / demands and their ultimate recoverability and settlement remain uncertain and subject to the outcome of the CIRP proceedings. Further, no fresh proceedings can be initiated or continued against the Company during the moratorium period. Consequently, we are unable to comment upon the recoverability,adjustments, write-offs, provisions, if any, that may be required in respect of the aforesaid balances and the consequential impact thereof on the accompanying Statement.
Textual Information(22) Note is self explanatory.
Textual Information(23) No provision is required in the Books of the Company.
Textual Information(24) No provision is required.
Textual Information(25) Please refer Note No. 5.
Textual Information(26) We draw attention to Note 3 of the Statement, which indicates that the Company has accumulated losses of INR 21,766.17 lakhs and its net worth has fully eroded as at March 31, 2026 and the company is under CIRP. The Company's liabilities exceeded its total assets by INR 18,627.68 lakhs as at the balance sheet date. However, in the absence of any business plan, the going concern assumption is not appropriate for the preparation of the Statement of the Company as and for the period ended March 31, 2026. Accordingly, the Statement of the Company have been prepared on a liquidation basis i.e., assets are measured at lower of carrying amount and estimated net realisable value and liabilities are stated at their estimated settlement amounts.
Textual Information(27) Note is self explanatory.
Textual Information(28) No provision is required in the Books of the Company.
Textual Information(29) No provision is required.
Textual Information(30) Please refer Note No. 6.


Signatories detail

Name of CEO / Managing director NA
Name of CFO NA
Name of audit committee chairman NA
Name of statutory auditor Rishab Lodha
Name of other signatory, if any, with designation Rachana Jhunjhunwala, Resolution Professional and Rajesh Kumar Bagri, Erstwhile Non-Executive Director
Place Kolkata
Date 29-05-2026


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 BIL Vyapar Limited Mr. Rajesh Kumar Bagri Director Any other transaction Sitting fees Approved 0.38 0.00 0.00
2 BIL Vyapar Limited Mr. Manoj Shroff Director Any other transaction Sitting fees Approved 0.50 0.00 0.00
3 BIL Vyapar Limited Mr. Pradyut Mayur Director Any other transaction Sitting fees Approved 0.52 0.00 0.00
4 BIL Vyapar Limited Mr. Sanjib Maity Director Any other transaction Sitting fees Approved 0.52 0.00 0.00
5 BIL Vyapar Limited Ms. Pankti Poojari Director Any other transaction Sitting fees Approved 0.45 0.00 0.00
6 BIL Vyapar Limited Mr. Milin Ramani Director Any other transaction Sitting fees Approved 0.10 0.00 0.00
7 BIL Vyapar Limited Triton Trading Company Private Limited Promoter Any other transaction Loans and Advances Approved 129.00 0.00 0.00
Total value of transaction during the reporting period 131.47