Integrated Filing — IndAS

General information about company
Scrip Code	501425
NSE Symbol	BBTC
MSEI Symbol	NOTLISTED
ISIN	INE050A01025
Name of company	Bombay Burmah Trading Corporation 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	The Corporation has opted to present data related to its segments in the consolidated financial results, in accordance with Ind AS 108 “Operating Segments”. No disclosures regarding segments are therefore presented in these standalone financial results.
Start date and time of board meeting	15-May-2025   15:00:00
End date and time of board meeting	15-May-2025   16:57:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://bbtcl.com/wp-content/uploads/2025/05/Related-Party-Transaction-Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
No default

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	Standalone	Standalone
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	629641000	2751114000
	Other income	46851000	1973247000
	Total income	676492000	4724361000
2	Expenses
(a)	Cost of materials consumed	359873000	1428079000
(b)	Purchases of stock-in-trade	9312000	42742000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-17032000	-20004000
(d)	Employee benefit expense	191909000	869262000
(e)	Finance costs	88574000	330236000
(f)	Depreciation, depletion and amortisation expense	16972000	67160000
(f)	Other Expenses
1	Other Operating expense	219229000	829070000
	Total other expenses	219229000	829070000
	Total expenses	868837000	3546545000
3	Total profit before exceptional items and tax	-192345000	1177816000
4	Exceptional items	561523000	112129000
5	Total profit before tax	369178000	1289945000
6	Tax expense
7	Current tax	72178000	75346000
8	Deferred tax	22137000	22137000
9	Total tax expenses	94315000	97483000
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	274863000	1192462000
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	0	0
16	Total profit (loss) for period	274863000	1192462000
17	Other comprehensive income net of taxes	-2412000	24190000
18	Total Comprehensive Income for the period	272451000	1216652000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	139544000	139544000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		1750524000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.94	17.09
	Diluted earnings (loss) per share from continuing operations	0	0
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	3.94	17.09
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0
24	Debt equity ratio	0.0171	0.0171
25	Debt service coverage ratio	-0.0068	0.0321
26	Interest service coverage ratio	-0.0098	0.0477
27	Disclosure of notes on financial results

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	712966000
	Capital work-in-progress	7771000
	Investment property	0
	Goodwill	0
	Other intangible assets	7679000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3518391000
	Trade receivables, non-current
	Loans, non-current	4172000
	Other non-current financial assets	80254000
	Total non-current financial assets	3602817000
	Deferred tax assets (net)
	Other non-current assets	31388000
	Total non-current assets	4362621000
2	Current assets
	Inventories	632593000
	Current financial asset
	Current investments	0
	Trade receivables, current	536613000
	Cash and cash equivalents	119836000
	Bank balance other than cash and cash equivalents	147531000
	Loans, current	3610000
	Other current financial assets	54439000
	Total current financial assets	862029000
	Current tax assets (net)	0
	Other current assets	308149000
	Total current assets	1802771000
3	Non-current assets classified as held for sale	4827000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	6170219000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	139544000
	Other equity	1750524000
	Total equity attributable to owners of parent	1890068000
	Non controlling interest
	Total equity	1890068000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	99494000
	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
	Total non-current financial liabilities	99494000
	Provisions, non-current	99632000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	199126000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3138033000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	33888000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	274954000
	Total Trade payable	308842000
	Other current financial liabilities	244110000
	Total current financial liabilities	3690985000
	Other current liabilities	81266000
	Provisions, current	242860000
	Current tax liabilities (Net)	51626000
	Deferred government grants, Current
	Total current liabilities	4066737000
3	Liabilities directly associated with assets in disposal group classified as held for sale	14288000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	4280151000
	Total equity and liabilites	6170219000
	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		Standalone	Standalone
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified subsequently to profit or loss	-4569000	19330000
	Total Amount of items that will not be reclassified to profit and loss	-4569000	19330000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified subsequently to profit or loss	2157000	4860000
	Total Amount of items that will be reclassified to profit and loss	2157000	4860000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-2412000	24190000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1289945000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			330236000
	Adjustments for decrease (increase) in inventories			-57965000
	Adjustments for decrease (increase) in trade receivables, current			-173621000
	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			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			120907000
	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			150089000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-387000
	Adjustments for dividend income			1869349000
	Adjustments for interest income			11878000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-7158000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-661533000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			37591000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2143068000
	Net cash flows from (used in) operations			-853123000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			65715000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-918838000
	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			3605000
	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			672038000
	Purchase of property, plant and equipment			43948000
	Proceeds from sales of investment property			12999000
	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			1869349000
	Interest received			12119000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-73187000
	Net cash flows from (used in) investing activities	2445765000
	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			3506329000
	Repayments of borrowings			3872617000
	Payments of lease liabilities			9815000
	Dividends paid			1269849000
	Interest paid			362125000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2008077000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-481150000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-357000
	Net increase (decrease) in cash and cash equivalents			-481507000
	Cash and cash equivalents cash flow statement at beginning of period			601343000
	Cash and cash equivalents cash flow statement at end of period			119836000