Integrated Filing — IndAS



General information about company

Scrip Code 503960
NSE Symbol BBL
MSEI Symbol NOTLISTED
ISIN INE464A01036
Name of company BHARAT BIJLEE 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 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-06-2026
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 Standalone
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 04-08-2026   12:30:00
End date and time of board meeting 04-08-2026   14:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
No defaults, for the quarter ended June 30, 2026.



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 Standalone Standalone
1 Income
Revenue from operations 54,717.00 54,717.00
Other income 1,089.00 1,089.00
Total income 55,806.00 55,806.00
2 Expenses
(a) Cost of materials consumed 54,515.00 54,515.00
(b) Purchases of stock-in-trade 564.00 564.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (13,581.00) (13,581.00)
(d) Employee benefit expense 6,099.00 6,099.00
(e) Finance costs 780.00 780.00
(f) Depreciation, depletion and amortisation expense 582.00 582.00
(f) Other Expenses
1 Other expenses 4,238.00 4,238.00
Total other expenses 4,238.00 4,238.00
Total expenses 53,197.00 53,197.00
3 Total profit before exceptional items and tax 2,609.00 2,609.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,609.00 2,609.00
6 Tax expense
7 Current tax 623.00 623.00
8 Deferred tax 23.00 23.00
9 Total tax expenses 646.00 646.00
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 1,963.00 1,963.00
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 1,963.00 1,963.00
17 Other comprehensive income net of taxes 33,965.00 33,965.00
18 Total Comprehensive Income for the period 35,928.00 35,928.00
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 565.00 565.00
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 17.37 17.37
Diluted earnings (loss) per share from continuing operations 17.37 17.37
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 17.37 17.37
Diluted earnings (loss) per share from continuing and discontinued operations 17.37 17.37
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) 1. The financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 4th August, 2026. The Statutory Auditors have carried out Limited Review of the above financial results for the quarter ended 30th June, 2026. 2. The above financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 3. The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 30th June, 2026. 4. The figures of the quarter ended 31st March, 2026 are balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto the third quarter of the financial year ended 31st March, 2026 which were subjected to Limited Review by Statutory Auditors. Place: Mumbai Nikhil J. Danani Date: 4th August, 2026 Vice Chairman & Managing Director



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Power systems 27,416.00 27,416.00
2 Industrial systems 27,301.00 27,301.00
Total Segment Revenue 54,717.00 54,717.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 54,717.00 54,717.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power systems 1,686.00 1,686.00
2 Industrial systems 2,934.00 2,934.00
Total Profit before tax 4,620.00 4,620.00
i. Finance cost 726.00 726.00
ii. Other Unallocable Expenditure net off Unallocable income 1,285.00 1,285.00
Profit before tax 2,609.00 2,609.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power systems 84,651.00 84,651.00
2 Industrial systems 47,060.00 47,060.00
Total Segment Asset 1,31,711.00 1,31,711.00
Un-allocable Assets 2,25,168.00 2,25,168.00
Net Segment Asset 3,56,879.00 3,56,879.00
4 Segment Liabilities
Segment Liabilities
1 Power systems 52,465.00 52,465.00
2 Industrial systems 14,056.00 14,056.00
Total Segment Liabilities 66,521.00 66,521.00
Un-allocable Liabilities 51,557.00 51,557.00
Net Segment Liabilities 1,18,078.00 1,18,078.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Segments are identified as under: Power Systems = Transformers, Turnkey Projects for electrical sub stations and Maintenance Products Industrial Systems = Electric Motors, Drives & Automation systems and Magnet Technology Machines



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan (28.00) (28.00)
2 Fair value of equity instruments through other comprehensive Income 39,562.00 39,562.00
Total Amount of items that will not be reclassified to profit and loss 39,534.00
2 Income tax relating to items that will not be reclassified to profit or loss 5,569.00 5,569.00
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
5 Total Other comprehensive income 33,965.00 33,965.00