Integrated Filing — IndAS



General information about company

Scrip Code 530803
NSE Symbol BHAGERIA
MSEI Symbol NA
ISIN INE354C01027
Name of company BHAGERIA INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 22-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 22-07-2026   05:00:00
End date and time of board meeting 22-07-2026   06:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 28,641.82 28,641.82
Other income 1,561.07 1,561.07
Total income 30,202.89 30,202.89
2 Expenses
(a) Cost of materials consumed 20,279.65 20,279.65
(b) Purchases of stock-in-trade 3,161.16 3,161.16
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,786.52) (2,786.52)
(d) Employee benefit expense 709.19 709.19
(e) Finance costs 190.26 190.26
(f) Depreciation, depletion and amortisation expense 964.39 964.39
(f) Other Expenses
1 Other expenses 3,075.14 3,075.14
Total other expenses 3,075.14 3,075.14
Total expenses 25,593.27 25,593.27
3 Total profit before exceptional items and tax 4,609.62 4,609.62
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,609.62 4,609.62
6 Tax expense
7 Current tax 1,217.44 1,217.44
8 Deferred tax 1.08 1.08
9 Total tax expenses 1,218.52 1,218.52
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 3,391.10 3,391.10
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 3,391.10 3,391.10
17 Other comprehensive income net of taxes 9.00 9.00
18 Total Comprehensive Income for the period 3,400.10 3,400.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,415.18 3,415.18
Total profit or loss, attributable to non-controlling interests (24.08) (24.08)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,424.18 3,424.18
Total comprehensive income for the period attributable to owners of parent non-controlling interests (24.08) (24.08)
21 Details of equity share capital
Paid-up equity share capital 2,182.21 2,182.21
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.83 7.83
Diluted earnings (loss) per share from continuing operations 7.83 7.83
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 7.83 7.83
Diluted earnings (loss) per share from continuing and discontinued operations 7.83 7.83
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 on financial results :- 1 The Unaudited Consolidated Financial Result for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at the meeting held on July 22, 2026. The Statutory Auditors of the Company have carried out Limited Review of the above results as per Regulatlon 33 of the SEBI [Listing Obligation and Disclosure Requirements] Regulations, 2015. 2 The figures for the quarters ended on March 31, 2026 are the balancing figures between audited figures for the full financial year and published year to date figures up to the third quarter of the respective financial year. 3 Corresponding figures of previous year / quarter have been re-grouped/re-arranged, where considered necessary, to correspond to current year / quarter. 4 In accordance with Ind AS 108 – Operating Segments, the Company has identified the following reportable segments : (a) Chemicals, which include Organic Chemicals and Inorganic Chemicals; (b) Solar Power, encompassing the Generation and Distribution of Solar Power; and (c) Pharma and (d) Others. 5 The full financial results are also available on the stock exchanges' website i.e. www.bseindia.com and www.nseindia.com and on the Company's website i.e. www.bhageriagroup.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Segment -A (Chemical) 27,417.47 27,417.47
2 Segment -B (Solar Power) 1,085.39 1,085.39
3 Segment -C (Pharma) 0.0005443 0.0005443
4 Others 0.0008461 0.0008461
Total Segment Revenue 28,641.90 28,641.90
Less: Inter segment revenue 0.08 0.08
Revenue from operations 28,641.82 28,641.82
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment -A (Chemical) 3,751.72 3,751.72
2 Segment -B (Solar Power) 520.54 520.54
3 Segment -C (Pharma) (129.28) (129.28)
4 Others 43.39 43.39
Total Profit before tax 4,186.37 4,186.37
i. Finance cost 190.26 190.26
ii. Other Unallocable Expenditure net off Unallocable income (613.51) (613.51)
Profit before tax 4,609.62 4,609.62
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment -A (Chemical) 61,499.44 61,499.44
2 Segment -B (Solar Power) 26,330.20 26,330.20
3 Segment -C (Pharma) 1,666.32 1,666.32
4 Others 1,568.15 1,568.15
Total Segment Asset 91,064.11 91,064.11
Un-allocable Assets 5,769.84 5,769.84
Net Segment Asset 96,833.95 96,833.95
4 Segment Liabilities
Segment Liabilities
1 Segment -A (Chemical) 14,478.28 14,478.28
2 Segment -B (Solar Power) 11,606.85 11,606.85
3 Segment -C (Pharma) 1,764.58 1,764.58
4 Others 1,148.17 1,148.17
Total Segment Liabilities 28,997.88 28,997.88
Un-allocable Liabilities 5,076.68 5,076.68
Net Segment Liabilities 34,074.56 34,074.56
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 Remeasurement of the defined benefit plans 9.43 9.43
Total Amount of items that will not be reclassified to profit and loss 9.43
2 Income tax relating to items that will not be reclassified to profit or loss 2.38 2.38
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 1.95 1.95
Total Amount of items that will be reclassified to profit and loss 1.95
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 9.00 9.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Sarada & Pareek LLP Yes 31-12-2028