Integrated Filing — IndAS



General information about company

Scrip Code 526666
NSE Symbol BIL
MSEI Symbol NOTLISTED
ISIN INE828A01016
Name of company BHARTIYA INTERNATIONAL 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 Single segment
Description of single segment Fashion Apparels and Accessories including Intermediaries
Start date and time of board meeting 13-08-2026   12:00:00
End date and time of board meeting 13-08-2026   14:55:00
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
During the quarter, the Company did not raise any funds through public issue, rights issue, preferential issue, qualified institutions placement, or any other mode. Therefore, there is no deviation or variation in the utilization of proceeds.



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 30,600.33 30,600.33
Other income 186.87 186.87
Total income 30,787.20 30,787.20
2 Expenses
(a) Cost of materials consumed 21,052.07 21,052.07
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,175.58) (5,175.58)
(d) Employee benefit expense 1,903.94 1,903.94
(e) Finance costs 1,174.47 1,174.47
(f) Depreciation, depletion and amortisation expense 375.41 375.41
(f) Other Expenses
1 Manufacturing Expenses 6,509.57 6,509.57
2 Legal And Professional Charges 318.68 318.68
3 Repair & Maintainence 349.91 349.91
4 Freight on Exports 570.73 570.73
5 Other Expenses :- Individual Expenses Less than 10% of the total exp. 1,661.16 1,661.16
Total other expenses 9,410.05 9,410.05
Total expenses 28,740.36 28,740.36
3 Total profit before exceptional items and tax 2,046.84 2,046.84
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,046.84 2,046.84
6 Tax expense
7 Current tax 343.58 343.58
8 Deferred tax 170.61 170.61
9 Total tax expenses 514.19 514.19
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 1,532.65 1,532.65
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 1,532.65 1,532.65
17 Other comprehensive income net of taxes (5.68) (5.68)
18 Total Comprehensive Income for the period 1,526.97 1,526.97
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 1,341.04 1,341.04
Face value of equity share capital 10 10
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 11.43 11.43
Diluted earnings (loss) per share from continuing operations 11.43 11.43
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 11.43 11.43
Diluted earnings (loss) per share from continuing and discontinued operations 11.43 11.43
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 Standalone Financial Results were reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company in their meeting held on 13th August, 2026. The Statutory Auditors of the Company have carried out limited review of the results for the quarter ended 30th June, 2026. 2. These results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3. The Company operates in a Single Business Segment-Fashion Apparels and Accessories including Intermediaries as per Ind AS 108-Operating Segment. Accordingly, no further segment disclosures are required. 4. The figures for the quarter ended 31st March, 2026 are the balancing figures between the audited figures in respect of the full financial year ended 31st March, 2026 and the unaudited published year- to-date figures upto 31st December, 2025 being the dates of the end of the third quarter of the financial year which was subjected to limited review. 5. Prior period figures have been rearranged/ regrouped, wherever necessary. 6. The Unaudited financial results for the quarter ended 30th June, 2026 are being published in the newspaper in accordance with SEBI Regulations. The detailed financial Results are also available on the Company's website www.bhartiya.com and websites of BSE and NSE.



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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss (7.59) (7.59)
Total Amount of items that will not be reclassified to profit and loss (7.59)
2 Income tax relating to items that will not be reclassified to profit or loss (1.91) (1.91)
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 (5.68) (5.68)