Integrated Filing — IndAS

General information about company
Scrip Code	500052
NSE Symbol	BEPL
MSEI Symbol	NOTLISTED
ISIN	INE922A01025
Name of company	Bhansali Engineering Polymers Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	26-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Highly Specialized Engineering Thermoplastics
Start date and time of board meeting	26-Apr-2025   11:00:00
End date and time of board meeting	26-Apr-2025   13:26:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	3449420000	13977437000
	Other income	76709000	373886000
	Total income	3526129000	14351323000
2	Expenses
(a)	Cost of materials consumed	2207617000	8669327000
(b)	Purchases of stock-in-trade	215379000	1142715000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3166000	67927000
(d)	Employee benefit expense	132464000	592182000
(e)	Finance costs	597000	1937000
(f)	Depreciation, depletion and amortisation expense	21727000	90021000
(f)	Other Expenses
1	Other Expenses	409148000	1360336000
	Total other expenses	409148000	1360336000
	Total expenses	2990098000	11924445000
3	Total profit before exceptional items and tax	536031000	2426878000
4	Exceptional items	0	0
5	Total profit before tax	536031000	2426878000
6	Tax expense
7	Current tax	142040000	636228000
8	Deferred tax	1896000	1481000
9	Total tax expenses	143936000	637709000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	392095000	1789169000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	2891000	10983000
16	Total profit (loss) for period	394986000	1800152000
17	Other comprehensive income net of taxes	-7099000	-11855000
18	Total Comprehensive Income for the period	387887000	1788297000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	248858000	248858000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		9771759000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.59	7.23
	Diluted earnings (loss) per share from continuing operations	1.59	7.23
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	1.59	7.23
	Diluted earnings (loss) per share from continuing and discontinued operations	1.59	7.23
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The Audited Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standards (IndAS 34), the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, [SEBI (LODR) Regulations, 2015] nas amended. n n2. The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meeting held on 26th April, 2025. n n3. In accordance with Regulation 33 of the SEBI (LODR) Regulations, 2015, the above Audited Consolidated Financial Results of the Company are posted on Company's website (www.bhansaliabs.com) and on the website of BSE Limited (www.bseindia.com) and the National Stock Exchange of India Limited (www.nseindia.com), where the Company's shares are listed. n n4. The figures for the quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year-to-date figures up to third quarter of the respective financial year. n n5. During the Financial Year (“FY”) 2024-25, the Board of Directors had declared 1st, 2nd and 3rd Interim Dividend of .1/- each (100 %) per Equity Share (of the face value of .1 each), in their respective meetings held on 13th July, 2024 ,21st October, 2024 and 16th January, 2025 . Further, the Board of Directors in its meeting held on 26th April, 2025, has recommended a Final Dividend of .1/- each (100 %) per Equity Share (of face value of 1 each) for the financial year ended 31st March, 2025, subject to approval of the shareholders in the ensuing Annual General Meeting. Considering the above, the total Dividend declared during FY 2024-25 amounts to .4/- each (400 %) per Equity Share. n n6. The Company operates in a single segment namely “Highly Specialized Engineering Thermoplastics” n n7. The consolidated financial statements include results of Joint Venture Company viz.Bhansali Nippon A & L Private Limited n n8. Figures for the previous Period/ Year have been re-grouped/ reworked/ re-arranged wherever necessary, to make them comparable.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1369485000
	Capital work-in-progress	113961000
	Investment property	0
	Goodwill	0
	Other intangible assets	1419000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	27196000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	86981000
	Total non-current financial assets	114177000
	Deferred tax assets (net)	0
	Other non-current assets	93015000
	Total non-current assets	1692057000
2	Current assets
	Inventories	1178681000
	Current financial asset
	Current investments	0
	Trade receivables, current	2554630000
	Cash and cash equivalents	3481414000
	Bank balance other than cash and cash equivalents	563281000
	Loans, current	1415166000
	Other current financial assets	45012000
	Total current financial assets	8059503000
	Current tax assets (net)	0
	Other current assets	107267000
	Total current assets	9345451000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11037508000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	248858000
	Other equity	9771759000
	Total equity attributable to owners of parent	10020617000
	Non controlling interest	0
	Total equity	10020617000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	15354000
	Deferred tax liabilities (net)	170675000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	186029000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	22645000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	542656000
	Total Trade payable	565301000
	Other current financial liabilities	81672000
	Total current financial liabilities	646973000
	Other current liabilities	173767000
	Provisions, current	10122000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	830862000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1016891000
	Total equity and liabilites	11037508000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
	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	9487000	15843000
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	-2388000	-3988000
5	Total Other comprehensive income	-7099000	-11855000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2426878000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			179658000
	Adjustments for decrease (increase) in trade receivables, current			-255324000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			54022000
	Adjustments for decrease (increase) in other non-current assets			2033000
	Adjustments for other financial assets, non-current			-81882000
	Adjustments for other financial assets, current			1577000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-336008000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			43149000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			89798000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-14178000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-19760000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1920000
	Adjustments for dividend income			0
	Adjustments for interest income			361615000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3340000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-1148000
	Other adjustments for non-cash items			223000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-704715000
	Net cash flows from (used in) operations			1722163000
	Dividends received			9024000
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			642391000
	Other inflows (outflows) of cash			-1340000
	Net cash flows from (used in) operating activities			1087456000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			60720000
	Proceeds from sales of investment property			2041000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			6032292000
	Cash receipts from repayment of advances and loans made to other parties			7598950000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			361615000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			482002000
	Net cash flows from (used in) investing activities	2351596000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			995434000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-995434000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2443618000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			2443618000
	Cash and cash equivalents cash flow statement at beginning of period			1037796000
	Cash and cash equivalents cash flow statement at end of period			3481414000