Integrated Filing — IndAS



General information about company

Scrip Code 542057
NSE Symbol BCPL
MSEI Symbol NOTLISTED
ISIN INE00SW01015
Name of company BCPL Railway Infrastructure 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 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 14-08-2026   16:45:00
End date and time of board meeting 14-08-2026   18:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 7,494.35 7,494.35
Other income 134.14 134.14
Total income 7,628.49 7,628.49
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 1.52 1.52
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (543.39) (543.39)
(d) Employee benefit expense 171.96 171.96
(e) Finance costs 178.69 178.69
(f) Depreciation, depletion and amortisation expense 55.36 55.36
(f) Other Expenses
1 Construction and Operating Expenses 7,091.02 7,091.02
2 Other Expenses 131.54 131.54
Total other expenses 7,222.56 7,222.56
Total expenses 7,086.70 7,086.70
3 Total profit before exceptional items and tax 541.79 541.79
4 Exceptional items 0.00 0.00
5 Total profit before tax 541.79 541.79
6 Tax expense
7 Current tax 50.07 50.07
8 Deferred tax 92.68 92.68
9 Total tax expenses 142.75 142.75
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 399.04 399.04
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 399.04 399.04
17 Other comprehensive income net of taxes 31.90 31.90
18 Total Comprehensive Income for the period 430.94 430.94
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 303.02 303.02
Total profit or loss, attributable to non-controlling interests 96.02 96.02
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 334.92 334.92
Total comprehensive income for the period attributable to owners of parent non-controlling interests 96.02 96.02
21 Details of equity share capital
Paid-up equity share capital 1,672.36 1,672.36
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 1.81 1.81
Diluted earnings (loss) per share from continuing operations 1.81 1.81
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 1.81 1.81
Diluted earnings (loss) per share from continuing and discontinued operations 1.81 1.81
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 financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. 2.The above Unaudited financial results for the quarter ended 30 June, 2026, have been reviewed by the Audit Committee and were approved by the Board of Directors at their respective meeting held on August 14th, 2026. 3.The above results for the quarter ended 30th June, 2026 have been reviewed by the Statutory Auditors as required under the SEBI (Listing Obligation and Disclosure Requirements) and Regulations, 2015. 4.Operating Segment as defined under Ind AS 108. 5.Figures pertaining to the previous period/ year have been rearranged/ regrouped, wherever considered necessary, to make them comparable with those of the current period/ year. 6.The above results are also available on the Company's website www.bcril.com and on the stock exchanges website Limited Review Report To The Board of Directors BCPL Railway Infrastructure Limited 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results (the Statement) of BCPL Railway Infrastructure Limited (“the Parent”) and its subsidiaries (the Parent and its subsidiary together referred to as “the Group”) for the quarter ended June 30, 2026 , being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended 2. This Statement, which is the responsibility of the Parent’s Management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: (i) BCL Bio Energy Private Ltd. Subsidiary 5. Based on our review conducted and procedures performed as stated in paragraph 3 and based on the consideration of the review report of the other auditor referred to in paragraph 6 below, nothing has come to our attention that causes to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid accounting standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial results of one subsidiary included in the consolidated unaudited financial results, whose interim financial results reflect total assets of Rs. 8886.44 Lakhs as at June 30, 2026 and total revenue of Rs. 4947.96 Lakhs, total net profit/(loss) after tax of Rs. 195.99 Lakhs and total comprehensive income/(loss) of Rs.195.99 lakhs for the quarter ended June 30, 2026 respectively, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. These financial results have been reviewed by other auditor whose reports have been furnished to us by the Management and our conclusion on these consolidated financial results, in so far as it relates to the amount and disclosures included in respect of this subsidiary is based solely on the reports of other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. For L.B. Jha & Co.,LLP Chartered Accountants (Firm Registration Number: 301088E/E300295) (Ranjan Singh)Partner Place: Kolkata Date: 14.08.2026 (Membership No. 305423) UDIN:26305423RYQUJF4346



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 Railways Overhead Electrification 2,677.17 2,677.17
2 Merchant Exports 0.00 0.00
3 Edible Oils 4,951.32 4,951.32
Total Segment Revenue 7,628.49 7,628.49
Less: Inter segment revenue
Revenue from operations 7,628.49 7,628.49
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Railways Overhead Electrification 299.04 299.04
2 Merchant Exports 0.00 0.00
3 Edible Oils 421.44 421.44
Total Profit before tax 720.48 720.48
i. Finance cost 178.69 178.69
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 541.79 541.79
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Railways Overhead Electrification 11,676.07 11,676.07
2 Merchant Exports 81.95 81.95
3 Edible Oils 8,886.47 8,886.47
Total Segment Asset 20,644.49 20,644.49
Un-allocable Assets 0.00 0.00
Net Segment Asset 20,644.49 20,644.49
4 Segment Liabilities
Segment Liabilities
1 Railways Overhead Electrification 4,167.74 4,167.74
2 Merchant Exports 0.00 0.00
3 Edible Oils 5,681.57 5,681.57
Total Segment Liabilities 9,849.31 9,849.31
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 9,849.31 9,849.31
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 Changes in Fair value of FVTOCI equity instruments 31.90 31.90
Total Amount of items that will not be reclassified to profit and loss 31.90
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
5 Total Other comprehensive income 31.90 31.90