Integrated Filing — IndAS

General information about company
Scrip Code	500020
NSE Symbol	BOMDYEING
MSEI Symbol	NOTLISTED
ISIN	INE032A01023
Name of company	Bombay Dyeing & Mfg Company 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Multi segment
Description of single segment
Start date and time of board meeting	05-May-2025   15:00:00
End date and time of board meeting	05-May-2025   17:30:00
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	3590200000	16054300000
	Other income	364500000	1269100000
	Total income	3954700000	17323400000
2	Expenses
(a)	Cost of materials consumed	2656300000	11439200000
(b)	Purchases of stock-in-trade	58500000	299700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-72200000	105700000
(d)	Employee benefit expense	146600000	623900000
(e)	Finance costs	26600000	192400000
(f)	Depreciation, depletion and amortisation expense	82500000	328800000
(f)	Other Expenses
1	Other Expenses	929500000	3853800000
	Total other expenses	929500000	3853800000
	Total expenses	3827800000	16843500000
3	Total profit before exceptional items and tax	126900000	479900000
4	Exceptional items	-900000	5528700000
5	Total profit before tax	126000000	6008600000
6	Tax expense
7	Current tax	45300000	890200000
8	Deferred tax	-34600000	217000000
9	Total tax expenses	10700000	1107200000
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	115300000	4901400000
12	Profit (loss) from discontinued operations before tax	100000	200000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	100000	200000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	115400000	4901600000
17	Other comprehensive income net of taxes	-692500000	318600000
18	Total Comprehensive Income for the period	-577100000	5220200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	127600000	4913800000
	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	-564900000	5232400000
	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	413100000	413100000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		23308000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.62	23.79
	Diluted earnings (loss) per share from continuing operations	0.62	23.79
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	0.62	23.79
	Diluted earnings (loss) per share from continuing and discontinued operations	0.62	23.79
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1) Exceptional Items for quarter ended 31.03.2025 includes share of profit/(loss) of Associates i.e. Rs. 0.05 cr : Rs. (0.14) cr + Rs. 0.05 cr = Rs. (0.09) cr. n n2) Exceptional Items for the year ended 31.03.2025 includes share of profit/(loss) of Associates i.e. Rs. 0.31 cr: Rs. 552.56 cr + Rs. 0.31 cr = Rs. 552.87 cr.

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	5791300000
	Capital work-in-progress	269800000
	Investment property	32000000
	Goodwill	0
	Other intangible assets	1100000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	9194600000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	348300000
	Total non-current financial assets	9542900000
	Deferred tax assets (net)
	Other non-current assets	1403500000
	Total non-current assets	17040600000
2	Current assets
	Inventories	2542700000
	Current financial asset
	Current investments	5476500000
	Trade receivables, current	439800000
	Cash and cash equivalents	331500000
	Bank balance other than cash and cash equivalents	655700000
	Loans, current	2500900000
	Other current financial assets	450500000
	Total current financial assets	9854900000
	Current tax assets (net)
	Other current assets	515700000
	Total current assets	12913300000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	29953900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	413100000
	Other equity	23295800000
	Total equity attributable to owners of parent	23708900000
	Non controlling interest	-265700000
	Total equity	23443200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	29400000
	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	42700000
	Total non-current financial liabilities	72100000
	Provisions, non-current	1027900000
	Deferred tax liabilities (net)	159000000
	Deferred government grants, Non-current
	Other non-current liabilities	13600000
	Total non-current liabilities	1272600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	61000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2749400000
	Total Trade payable	2810400000
	Other current financial liabilities	463900000
	Total current financial liabilities	3274300000
	Other current liabilities	548200000
	Provisions, current	1415600000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	5238100000
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	6510700000
	Total equity and liabilites	29953900000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Capital work in progress includes Right-of-Use Assets : Rs. 26.98 crore = Rs. 26.67 crore + Rs. 0.31 crore n

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)
1	Real Estate	204700000	1001000000
2	Polyester	3293500000	14578600000
3	Retail/Textile	92000000	474700000
	Total Segment Revenue	3590200000	16054300000
	Less: Inter segment revenue
	Revenue from operations	3590200000	16054300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Real Estate	-155700000	-363100000
2	Polyester	71400000	274600000
3	Retail/Textile	11800000	76600000
	Total Profit before tax	-72500000	-11900000
	i. Finance cost	26600000	26600000
	ii. Other Unallocable Expenditure net off Unallocable income	-225200000	-225200000
	Profit before tax	126100000	6008800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Real Estate	4485500000	4485500000
2	Polyester	5849000000	5849000000
3	Retail/Textile	18700000	18700000
	Total Segment Asset	10353200000	10353200000
	Un-allocable Assets	19600700000	19600700000
	Net Segment Asset	29953900000	29953900000
4	Segment Liabilities
	Segment Liabilities
1	Real Estate	2911700000	2911700000
2	Polyester	3189500000	3189500000
3	Retail/Textile	130800000	130800000
	Total Segment Liabilities	6232000000	6232000000
	Un-allocable Liabilities	278700000	278700000
	Net Segment Liabilities	6510700000	6510700000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

1) Other unallocable income/(expense)-net for the quarter ended 31.03.2025 includes Exceptional Item and Share of profit/(loss) of associates and Profit/loss before tax from discontinued operations : Rs. 24.14 crore = Rs. 22.42 crore + Rs. (0.14) crore + Rs. 0.05 crore + Rs. 0.01 crore n n2) Other unallocable income/(expense)-net for the year ended 31.03.2025 includes Exceptional Item, Share of profit/(loss) of associates and Profit/loss before tax from discontinued operations : Rs. 622.93 crore = Rs. 70.04 crore + Rs. 552.56 crore + Rs. 0.31 crore + Rs. 0.02 crore n n3) Profit / (Loss) before tax from continuing operations for the quarter ended 31.03.2025 is Rs. 14.22 crore n n4) Profit / (Loss) before tax from discontinued operations for the quarter ended 31.03.2025 is Rs. 0.01 crore n n5) Total Profit / (Loss) before Tax for the quarter ended 31.03.2025 is Rs. 14.23 crore n n6) Profit / (Loss) before tax from continuing operations for the year ended 31.03.2025 is Rs. 602.48 crore n n7) Profit / (Loss) before tax from discontinued operations for the year ended 31.03.2025 is Rs. 0.02 crore n n8) Total Profit / (Loss) before for the year ended 31.03.2025 is Rs. 602.50 crore n n9) Unallocated Assets for the year ended 31.03.2025 includes Textile Discontinued Operations (Foreign Subsidiary) : Rs. 1959.67 crore = Rs. 1958.67 crore + Rs. 1 crore n n10) Unallocated Liabilities for the year ended 31.03.2025 includes Textile Discontinued Operations (Foreign Subsidiary) : Rs. 26.26 crore = Rs. 25.33 crore + Rs. 0.93 crore

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
1	Net Fair value changes on Investment in Equity Instruments through Other Comprehensive Income	-837200000	348000000
2	Remeasurement Gain/(loss) on defined benefit plans	2500000	-8300000
3	Share of Other Comprehensive Income of Associates (net of tax)	-1400000	-1800000
	Total Amount of items that will not be reclassified to profit and loss	-836100000	337900000
2	Income tax relating to items that will not be reclassified to profit or loss	-122000000	69000000
3	Amount of items that will be reclassified to profit and loss
1	Net Fair Value changes on Investments in Debt Instruments through Other comprehensive Income	34400000	64600000
2	Exchange differences on translation of discontinued operations	0	0
	Total Amount of items that will be reclassified to profit and loss	34400000	64600000
4	Income tax relating to items that will be reclassified to profit or loss	12800000	14900000
5	Total Other comprehensive income	-692500000	318600000

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			6008600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			192400000
	Adjustments for decrease (increase) in inventories			-93900000
	Adjustments for decrease (increase) in trade receivables, current			71500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			296700000
	Adjustments for other financial assets, non-current			913900000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			-766000000
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			-83000000
	Adjustments for depreciation and amortisation expense			328800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-94800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-76400000
	Adjustments for unrealised foreign exchange losses gains			-2900000
	Adjustments for dividend income			42600000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-185700000
	Adjustments for undistributed profits of associates			2900000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-743800000
	Other adjustments for non-cash items			-5525600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5814300000
	Net cash flows from (used in) operations			194300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			364500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-170200000
	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			5904200000
	Purchase of property, plant and equipment			556900000
	Proceeds from sales of investment property			0
	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			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			42600000
	Interest received			617100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5653100000
	Net cash flows from (used in) investing activities	353900000
	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			250900000
	Interest paid			161000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-411900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-228200000
	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			-228200000
	Cash and cash equivalents cash flow statement at beginning of period			559700000
	Cash and cash equivalents cash flow statement at end of period			331500000