Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	BSE
MSEI Symbol	NOTLISTED
ISIN	INE118H01025
Name of company	BSE 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-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	Stock Exchange Services
Start date and time of board meeting	06-May-2025   14:45:00
End date and time of board meeting	06-May-2025   18:15:00
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	8466400000	29573400000
	Other income	797400000	2789700000
	Total income	9263800000	32363100000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	665900000	2366200000
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	298400000	1129800000
(f)	Other Expenses
1	Technology expense	458800000	1642900000
2	Clearing and settlement expense	842900000	3480500000
3	Regulatory contribution	1047900000	4104600000
4	Other expenses	608800000	2082300000
5	Contribution to core settlement guarantee fund	-1093600000	900000000
	Total other expenses	1864800000	12210300000
	Total expenses	2829100000	15706300000
3	Total profit before exceptional items and tax	6434700000	16656800000
4	Exceptional items	0	0
5	Total profit before tax	6434700000	16656800000
6	Tax expense
7	Current tax	1606700000	3919700000
8	Deferred tax	53900000	392400000
9	Total tax expenses	1660600000	4312100000
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	4774100000	12344700000
12	Profit (loss) from discontinued operations before tax	21900000	70700000
13	Tax expense of discontinued operations	15600000	18100000
14	Net profit (loss) from discontinued operation after tax	6300000	52600000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	156300000	825900000
16	Total profit (loss) for period	4936700000	13223200000
17	Other comprehensive income net of taxes	-23400000	50100000
18	Total Comprehensive Income for the period	4913300000	13273300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4944200000	13258900000
	Total profit or loss, attributable to non-controlling interests	-7500000	-7500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4921200000	13277300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-7900000	-4000000
21	Details of equity share capital
	Paid-up equity share capital	270700000	270700000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		43966600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	35.96	96.17
	Diluted earnings (loss) per share from continuing operations	35.96	96.17
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.04	0.38
	Diluted earnings (loss) per share from discontinued operations	0.04	0.38
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	36	96.55
	Diluted earnings (loss) per share from continuing and discontinued operations	36	96.55
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results

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

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	2221700000
	Capital work-in-progress	407300000
	Investment property	6700000
	Goodwill	381400000
	Other intangible assets	389300000
	Intangible assets under development	133900000
	Biological assets other than bearer plants
	Investments accounted for using equity method	5006100000
	Non-current financial assets
	Non-current investments	8240400000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11765800000
	Total non-current financial assets	20006200000
	Deferred tax assets (net)	193900000
	Other non-current assets	1243400000
	Total non-current assets	29989900000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	15208400000
	Trade receivables, current	3096700000
	Cash and cash equivalents	15510000000
	Bank balance other than cash and cash equivalents	36328600000
	Loans, current	0
	Other current financial assets	47500000
	Total current financial assets	70191200000
	Current tax assets (net)
	Other current assets	2555600000
	Total current assets	72746800000
3	Non-current assets classified as held for sale	679800000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	103416500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	270700000
	Other equity	43966600000
	Total equity attributable to owners of parent	44237300000
	Non controlling interest	1519700000
	Total equity	45757000000
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	11432000000
	Total non-current financial liabilities	11432000000
	Provisions, non-current	17900000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	63300000
	Total non-current liabilities	11513200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1118800000
	Total Trade payable	1139600000
	Other current financial liabilities	38948700000
	Total current financial liabilities	40088300000
	Other current liabilities	4250300000
	Provisions, current	807100000
	Current tax liabilities (Net)	844700000
	Deferred government grants, Current	0
	Total current liabilities	45990400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	155900000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	57659500000
	Total equity and liabilites	103416500000
	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
1	Remeasurements loss on the defined employee benefit plans	-29800000	-43700000
	Total Amount of items that will not be reclassified to profit and loss	-29800000	-43700000
2	Income tax relating to items that will not be reclassified to profit or loss	-7400000	-10300000
3	Amount of items that will be reclassified to profit and loss
1	Foreign currency translation reserve	-800000	73100000
2	Share of other comprehensive income of associate accounted for using equity method	-200000	10400000
	Total Amount of items that will be reclassified to profit and loss	-1000000	83500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-23400000	50100000

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			16656800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-1264100000
	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			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2550600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-789000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1129800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			270000000
	Adjustments for provisions, current			-1079300000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-2515500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			70100000
	Adjustments for dividend income			100000
	Adjustments for interest income			1849700000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-697200000
	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)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-9275600000
	Net cash flows from (used in) operations			7381200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3279700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4101500000
	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			4432600000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			247500000
	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			8500000
	Purchase of property, plant and equipment			1532300000
	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			17131200000
	Purchase of other long-term assets			19480000000
	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			100000
	Interest received			880300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-7672300000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			128800000
	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			2059900000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1931100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-5501900000
	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			-5501900000
	Cash and cash equivalents cash flow statement at beginning of period			20743500000
	Cash and cash equivalents cash flow statement at end of period			15241600000