Integrated Filing — IndAS



General information about company

Scrip Code 512296
NSE Symbol BHAGYANGR
MSEI Symbol NOTLISTED
ISIN INE458B01036
Name of company BHAGYANAGAR INDIA 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 27-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-07-2026
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 Single segment
Description of single segment Renewable Wind Energy
Start date and time of board meeting 27-07-2026   11:00:00
End date and time of board meeting 27-07-2026   12:10:00
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 70,507.54 70,507.54
Other income 79.01 79.01
Total income 70,586.55 70,586.55
2 Expenses
(a) Cost of materials consumed 58,846.36 58,846.36
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,379.02 5,379.02
(d) Employee benefit expense 400.37 400.37
(e) Finance costs 993.28 993.28
(f) Depreciation, depletion and amortisation expense 204.73 204.73
(f) Other Expenses
1 Other Expenses 2,052.59 2,052.59
Total other expenses 2,052.59 2,052.59
Total expenses 67,876.35 67,876.35
3 Total profit before exceptional items and tax 2,710.20 2,710.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,710.20 2,710.20
6 Tax expense
7 Current tax 682.37 682.37
8 Deferred tax 3.31 3.31
9 Total tax expenses 685.68 685.68
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 2,024.52 2,024.52
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 2,024.52 2,024.52
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 2,024.52 2,024.52
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,024.52 2,024.52
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 639.90 639.90
Face value of equity share capital 2 2
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 6.33 6.33
Diluted earnings (loss) per share from continuing operations 6.33 6.33
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 6.33 6.33
Diluted earnings (loss) per share from continuing and discontinued operations 6.33 6.33
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: 1. The unaudited consolidated financial results for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 27th July, 2026. The Statutory Auditors of the Company have carried out the Limited Review of the financial results. 2. The financial results have been prepared in accordance with Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 and pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The above results are available on our company’s website i.e., www.bhagyanagarindia.com 4. The figures for the quarters ended 31st March, 2026 and 31st March, 2025 as reported in these financial results, are the balancing figures between audited figures in respect of the full financial years and the published year to date figures up to the end of the third quarter of the current financial year 5. The GST Department issued a Show Cause Notice alleging irregular availment of Input Tax Credit by the Company. The Company paid Rs.1750 Lakhs under protest during the quarter ended 30th June, 2026. Based on legal opinion obtained and judicial precedents on the subject, the Management believes the Company has a strong case on merits and doesn’t expect any liability to materialise. In view of the foregoing, no provision has been recognized in these financial statements. 6. Further to and in continuation to the disclosures made in connection with the proposed Composite Scheme of Arrangement and the joint petition filed before the Hon’ble NCLT in the said regard, the matter is pending before Hon’ble NCLT for its sanction and scheduled for Hearing on 07.08.2026. 7. Subsequent to the approval by the Board of Directors, at its meeting held on 30.06.2026, to raise funds through issuance of equity shares on a preferential basis, the members of the Company at the Extra-Ordinary General Meeting held on 23.07.2026 approved the issuance of up to 15,01,434 equity shares of Rs.2/- each to the investors belonging to the non-promoter category, at an issue price of Rs.348/- per equity share. The Company has made requisite Applications for obtaining in-principle approvals from the NSE and BSE. Upon receipt of the necessary approvals, the allotment of equity shares pursuant to the preferential issue shall be completed within the stipulated timelines.



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)
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 01-04-2026 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
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 0.00 0.00
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 0.00 0.00





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 Luharuka & Associates Yes 31-08-2026