Integrated Filing — IndAS



General information about company

Scrip Code 524332
NSE Symbol BCLIND
MSEI Symbol NA
ISIN INE412G01024
Name of company BCL 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
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 12-08-2026   14:00:00
End date and time of board meeting 12-08-2026   15:20:00
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
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
There is no such default



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 42,844.57 42,844.57
Other income 436.18 436.18
Total income 43,280.75 43,280.75
2 Expenses
(a) Cost of materials consumed 25,650.97 25,650.97
(b) Purchases of stock-in-trade 1,214.98 1,214.98
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,368.16 2,368.16
(d) Employee benefit expense 636.47 636.47
(e) Finance costs 54.83 54.83
(f) Depreciation, depletion and amortisation expense 1,028.07 1,028.07
(f) Other Expenses
1 Excise Duty 4,023.48 4,023.48
2 Other expenses 5,323.28 5,323.28
Total other expenses 9,346.76 9,346.76
Total expenses 40,300.24 40,300.24
3 Total profit before exceptional items and tax 2,980.51 2,980.51
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,980.51 2,980.51
6 Tax expense
7 Current tax 550.00 550.00
8 Deferred tax 167.08 167.08
9 Total tax expenses 717.08 717.08
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 2,263.43 2,263.43
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 2,263.43 2,263.43
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 2,263.43 2,263.43
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 2,951.63 2,951.63
Face value of equity share capital 1 1
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 0.77 0.77
Diluted earnings (loss) per share from continuing operations 0.77 0.77
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 0.77 0.77
Diluted earnings (loss) per share from continuing and discontinued operations 0.77 0.77
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 above Unaudited Standalone Financial Results , Segment Results, have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in its meeting held on August 12, 2026 at the Corporate Office of the Company. The Results have been subject to a Limited Review by the Statutory Auditors, who have issued their Limited Review Report thereon . 2. The financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with relevant rules there under and in terms of Regulations of SEBI (Listing Obligations and Disclosure requirement) Regulation 2015 as amended. 3. On 19 June 2026, a fire incident occurred at one of the Ethanol Receiver Tanks, resulting in the shutdown of the operations of the 200 KLPD Ethanol Plant. Based on the Management’s assessment, the recovery of the losses arising from the said incident through insurance claims is considered virtually certain. Accordingly, no net financial impact in respect of the said loss has been recognized in these financial results. 4. Other Income for the quarter ended 30 June 2026 includes Rs 199.47 lakhs, representing profit on the sale of fixed assets, comprising building material and it's scrap of the Oil and Vanaspati Unit at Bathinda, consequent upon the closure of the said segment. 5. Figures for the previous year/ quarters period have been reclassified/ regrouped wherever necessary to confirm to current year's classifications.



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 (a) Maize Oil Extraction & Refinery 14,840.59 14,840.59
2 (b) Distillery 32,975.77 32,975.77
3 (c) Real Estates 0.0006857 0.0006857
4 (d) Oil Trading Unit 1,249.06 1,249.06
5 (e) Others 0.00 0.00
6 (f) Un-allocated 0.00 0.00
Total Segment Revenue 49,133.99 49,133.99
Less: Inter segment revenue 5,853.24 5,853.24
Revenue from operations 43,280.75 43,280.75
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Maize Oil Extraction & Refinery 783.96 783.96
2 (b) Distillery 3,278.79 3,278.79
3 (c) Real Estates (33.42) (33.42)
4 (d) Oil Trading Unit 34.08 34.08
5 (e) Others 0.00 0.00
6 (f) Un-allocated 0.00 0.00
Total Profit before tax 4,063.41 4,063.41
i. Finance cost 1,082.90 1,082.90
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 2,980.51 2,980.51
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Maize Oil Extraction & Refinery 66,564.66 66,564.66
2 (b) Distillery 61,978.01 61,978.01
3 (c) Real Estates 4,112.13 4,112.13
4 (d) Oil Trading Unit 34.08 34.08
5 (e) Others 0.00 0.00
6 (f) Un-allocated 0.00 0.00
Total Segment Asset 1,32,688.88 1,32,688.88
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,32,688.88 1,32,688.88
4 Segment Liabilities
Segment Liabilities
1 (a) Maize Oil Extraction & Refinery 12,974.84 12,974.84
2 (b) Distillery 30,158.08 30,158.08
3 (c) Real Estates 344.57 344.57
4 (d) Oil Trading Unit 0.00 0.00
5 (e) Others 0.00 0.00
6 (f) Un-allocated 0.00 0.00
Total Segment Liabilities 43,477.49 43,477.49
Un-allocable Liabilities 2,407.06 2,407.06
Net Segment Liabilities 45,884.55 45,884.55
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 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 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 AMRG & ASSOCIATES Yes 31-08-2026