Integrated Filing — IndAS
General information about company
| Scrip Code |
532929 |
| NSE Symbol |
BRIGADE |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE791I01019 |
| Name of company |
Brigade Enterprises 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 |
29-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
15-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
29-10-2026 14:30:00 |
| End date and time of board meeting |
29-10-2026 17:25:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| 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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,19,636.00 |
2,31,191.00 |
|
Other income |
5,363.00 |
11,730.00 |
|
Total income |
1,24,999.00 |
2,42,921.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
14,393.00 |
29,941.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(78,522.00) |
(98,568.00) |
| (d) |
Employee benefit expense |
13,328.00 |
26,862.00 |
| (e) |
Finance costs |
11,053.00 |
21,968.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,993.00 |
15,316.00 |
| (f) |
Other Expenses |
| 1 |
Sub-contractor costs |
49,585.00 |
90,520.00 |
| 2 |
Land purchase cost (including development rights) |
52,518.00 |
52,883.00 |
| 3 |
License fees and plan approval charges |
3,663.00 |
4,315.00 |
| 4 |
Architect and consultancy fees |
1,686.00 |
3,838.00 |
| 5 |
Other expenses |
20,534.00 |
42,807.00 |
|
Total other expenses |
1,27,986.00 |
1,94,363.00 |
|
Total expenses |
96,231.00 |
1,89,882.00 |
| 3 |
Total profit before exceptional items and tax |
28,768.00 |
53,039.00 |
| 4 |
Exceptional items |
0.00 |
4,288.00 |
| 5 |
Total profit before tax |
28,768.00 |
57,327.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
12,049.00 |
23,036.00 |
| 8 |
Deferred tax |
(5,171.00) |
(9,365.00) |
| 9 |
Total tax expenses |
6,878.00 |
13,671.00 |
| 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 |
21,890.00 |
43,656.00 |
| 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 |
(8.00) |
(80.00) |
| 16 |
Total profit (loss) for period |
21,882.00 |
43,576.00 |
| 17 |
Other comprehensive income net of taxes |
11.00 |
15.00 |
| 18 |
Total Comprehensive Income for the period |
21,893.00 |
43,591.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
19,373.00 |
39,418.00 |
|
Total profit or loss, attributable to non-controlling interests |
2,520.00 |
4,173.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
19,373.00 |
39,418.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
2,520.00 |
4,173.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
32,626.00 |
32,626.00 |
|
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 |
5.94 |
12.08 |
|
Diluted earnings (loss) per share from continuing operations |
5.93 |
12.07 |
| 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 |
5.94 |
12.08 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
5.93 |
12.07 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
1,03,998.00 |
|
Capital work-in-progress |
3,54,308.00 |
|
Investment property |
4,15,309.00 |
|
Goodwill |
2,034.00 |
|
Other intangible assets |
3,215.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
31,706.00 |
|
Non-current financial assets |
|
|
Non-current investments |
3,704.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current assets |
37,036.00 |
|
Total of other non-current financial assets |
37,036.00 |
|
Total non-current financial assets |
40,740.00 |
|
Deferred tax assets (net) |
83,753.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
44,580.00 |
| 2 |
Income tax assets (net) |
17,166.00 |
|
Total of other non-current assets |
61,746.00 |
|
Total non-current assets |
10,96,809.00 |
| 2 |
Current assets |
|
|
Inventories |
12,42,669.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
86,890.00 |
|
Cash and cash equivalents |
1,17,263.00 |
|
Bank balance other than cash and cash equivalents |
1,20,468.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
77,686.00 |
|
Total current financial assets |
4,02,307.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
78,422.00 |
|
Total of other current assets |
78,422.00 |
|
Total current assets |
17,23,398.00 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
28,20,207.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
32,626.00 |
|
Other equity |
6,82,857.00 |
|
Total equity attributable to owners of parent |
7,15,483.00 |
|
Non controlling interest |
75,717.00 |
|
Total equity |
7,91,200.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
5,40,700.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
20,569.00 |
| 2 |
Other non-current financial liabilities |
13,919.00 |
|
Total of other non-current financial liabilities |
34,488.00 |
|
Total non-current financial liabilities |
5,75,188.00 |
|
Provisions, non-current |
785.00 |
|
Deferred tax liabilities (net) |
5,822.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
5,914.00 |
|
Total of other non-current liabilities |
5,914.00 |
|
Total non-current liabilities |
5,87,709.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
91,862.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
23,676.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
84,966.00 |
|
Total Trade payable |
1,08,642.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
2,749.00 |
| 2 |
Other current financial liabilities |
1,01,313.00 |
|
Total of other current financial liabilities |
1,04,062.00 |
|
Total current financial liabilities |
3,04,566.00 |
|
Other current liabilities |
11,28,312.00 |
| 1 |
Other current liabilities |
11,28,312.00 |
|
Total of other current liabilities |
11,28,312.00 |
|
Provisions, current |
5,104.00 |
|
Current tax liabilities (Net) |
3,316.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
14,41,298.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
20,29,007.00 |
|
Total equity and liabilites |
28,20,207.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Real estate |
72,019.00 |
1,37,436.00 |
| 2 |
Hospitality |
15,462.00 |
29,929.00 |
| 3 |
Leasing |
32,559.00 |
65,083.00 |
| 4 |
share of loss of joint venture |
0.00 |
0.00 |
| 5 |
other income |
0.00 |
0.00 |
| 6 |
Exceptional items |
0.00 |
0.00 |
|
Total Segment Revenue |
1,20,040.00 |
2,32,448.00 |
|
Less: Inter segment revenue |
404.00 |
1,257.00 |
|
Revenue from operations |
1,19,636.00 |
2,31,191.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Real estate |
12,670.00 |
27,214.00 |
| 2 |
Hospitality |
3,501.00 |
6,583.00 |
| 3 |
Leasing |
24,696.00 |
43,877.00 |
| 4 |
share of loss of joint venture |
(8.00) |
(80.00) |
| 5 |
other income |
5,363.00 |
11,730.00 |
| 6 |
Exceptional items |
0.00 |
4,288.00 |
|
Total Profit before tax |
46,222.00 |
93,612.00 |
|
i. Finance cost |
11,053.00 |
21,968.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
6,409.00 |
14,397.00 |
|
Profit before tax |
28,760.00 |
57,247.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Real estate |
16,09,095.00 |
16,09,095.00 |
| 2 |
Hospitality |
1,36,414.00 |
1,36,414.00 |
| 3 |
Leasing |
7,59,484.00 |
7,59,484.00 |
| 4 |
share of loss of joint venture |
0.00 |
0.00 |
| 5 |
other income |
0.00 |
0.00 |
| 6 |
Exceptional items |
0.00 |
0.00 |
|
Total Segment Asset |
25,04,993.00 |
25,04,993.00 |
|
Un-allocable Assets |
3,15,214.00 |
3,15,214.00 |
|
Net Segment Asset |
28,20,207.00 |
28,20,207.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Real estate |
12,18,755.00 |
12,18,755.00 |
| 2 |
Hospitality |
28,280.00 |
28,280.00 |
| 3 |
Leasing |
1,25,509.00 |
1,25,509.00 |
| 4 |
share of loss of joint venture |
0.00 |
0.00 |
| 5 |
other income |
0.00 |
0.00 |
| 6 |
Exceptional items |
0.00 |
0.00 |
|
Total Segment Liabilities |
13,72,544.00 |
13,72,544.00 |
|
Un-allocable Liabilities |
6,56,463.00 |
6,56,463.00 |
|
Net Segment Liabilities |
20,29,007.00 |
20,29,007.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Re-measurement gain /(losses) on defined benefit plans |
12.00 |
17.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
12.00 |
17.00 |
| 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 |
1.00 |
2.00 |
| 5 |
Total Other comprehensive income |
11.00 |
15.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
57,327.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
21,968.00 |
|
Adjustments for decrease (increase) in inventories |
(1,03,514.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(26,948.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(7,543.00) |
|
Adjustments for decrease (increase) in other non-current assets |
(20,612.00) |
|
Adjustments for other financial assets, non-current |
215.00 |
|
Adjustments for other financial assets, current |
(9,894.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
21,051.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
97,117.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
(554.00) |
|
Adjustments for depreciation and amortisation expense |
15,316.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
461.00 |
|
Adjustments for provisions, non-current |
66.00 |
|
Adjustments for other financial liabilities, current |
6,306.00 |
|
Adjustments for other financial liabilities, non-current |
(462.00) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
9,028.00 |
|
Adjustments for share-based payments |
205.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(882.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(16,732.00) |
|
Net cash flows from (used in)
operations |
40,595.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
22,142.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
18,453.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
5,539.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
33,970.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
0.00 |
|
Purchase of property, plant and equipment |
10,571.00 |
|
Proceeds from sales of investment property |
142.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
6,900.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(8,577.00) |
|
Net cash flows from (used in)
investing activities |
(40,537.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
332.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
32,618.00 |
|
Repayments of borrowings |
19,684.00 |
|
Payments of lease liabilities |
1,052.00 |
|
Dividends paid |
6,515.00 |
|
Interest paid |
23,815.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(18,116.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(40,200.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(40,200.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,20,390.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
80,190.00 |