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	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	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	Statement on impact of audit qualification

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	45188231000	182980124000
	Other income	511584000	2690950000
	Total income	45699815000	185671074000
2	Expenses
(a)	Cost of materials consumed	24756173000	100022579000
(b)	Purchases of stock-in-trade	2101622000	8240346000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	71241000	-663494000
(d)	Employee benefit expense	1904578000	8188874000
(e)	Finance costs	391093000	1583624000
(f)	Depreciation, depletion and amortisation expense	842820000	3265035000
(f)	Other Expenses
1	Other Expenses	8331733000	35835761000
	Total other expenses	8331733000	35835761000
	Total expenses	38399260000	156472725000
3	Total profit before exceptional items and tax	7300555000	29198349000
4	Exceptional items	568460000	-119365000
5	Total profit before tax	7869015000	29078984000
6	Tax expense
7	Current tax	1920941000	8481136000
8	Deferred tax	111451000	92451000
9	Total tax expenses	2032392000	8573587000
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	5836623000	20505397000
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	11152000	1488199000
16	Total profit (loss) for period	5847775000	21993596000
17	Other comprehensive income net of taxes	-67399000	110703000
18	Total Comprehensive Income for the period	5780376000	22104299000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3086473000	11226297000
	Total profit or loss, attributable to non-controlling interests	2761302000	2761302000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	3035144000	11303966000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2745231700	10800332700
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		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	44.24	160.9
	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	44.24	160.9
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0
24	Debt equity ratio	0.002	0.002
25	Debt service coverage ratio	0.0753	0.0347
26	Interest service coverage ratio	0.2183	0.2244
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	28297883000
	Capital work-in-progress	899771000
	Investment property	289000000
	Goodwill	10122383000
	Other intangible assets	88180000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	20976294000
	Non-current financial assets
	Non-current investments	21197630000
	Trade receivables, non-current
	Loans, non-current	254172000
	Other non-current financial assets	362365000
	Total non-current financial assets	21814167000
	Deferred tax assets (net)	365900000
	Other non-current assets	920122000
	Total non-current assets	83773700000
2	Current assets
	Inventories	13057720000
	Current financial asset
	Current investments	11151111000
	Trade receivables, current	5153010000
	Cash and cash equivalents	3411673000
	Bank balance other than cash and cash equivalents	2016330000
	Loans, current	613610000
	Other current financial assets	6459062000
	Total current financial assets	28804796000
	Current tax assets (net)
	Other current assets	1593668000
	Total current assets	43456184000
3	Non-current assets classified as held for sale	4827000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	127234711000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	139544000
	Other equity	56177939000
	Total equity attributable to owners of parent	56317483000
	Non controlling interest	21811420000
	Total equity	78128903000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7129400000
	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	722100000
	Total non-current financial liabilities	7851500000
	Provisions, non-current	426084000
	Deferred tax liabilities (net)	27275000
	Deferred government grants, Non-current
	Other non-current liabilities	308658000
	Total non-current liabilities	8613517000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8246686000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	312188000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	17576095000
	Total Trade payable	17888283000
	Other current financial liabilities	4602340000
	Total current financial liabilities	30737309000
	Other current liabilities	2028358000
	Provisions, current	6402594000
	Current tax liabilities (Net)	1309742000
	Deferred government grants, Current	0
	Total current liabilities	40478003000
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	49105808000
	Total equity and liabilites	127234711000
	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)
1	Plantations (Tea)	170871000	687295000
2	Auto electrical components	392253000	1746045000
3	Investments	406084000	12633002000
4	Healthcare	85517000	348601000
5	Horticulture	251020000	866773000
6	Food-bakery and dairy products	44628275000	180344500000
7	Others*	-11273000	14178000
8	Unallocated	34885000	50781000
	Total Segment Revenue	45957632000	196691175000
	Less: Inter segment revenue	257817000	257817000
	Revenue from operations	45699815000	185671074000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Plantations (Tea)	554440000	87334000
2	Auto electrical components	-17072000	76307000
3	Investments	189486000	1356780000
4	Healthcare	9099000	52013000
5	Horticulture	18666000	108319000
6	Food-bakery and dairy products	7573575000	29433100000
7	Others*	-2184000	-250222000
8	Unallocated	-65902000	-201023000
	Total Profit before tax	8260108000	30662608000
	i. Finance cost	391093000	391093000
	ii. Other Unallocable Expenditure net off Unallocable income	-11152000	-11152000
	Profit before tax	7880167000	30567183000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Plantations (Tea)	689612000	689612000
2	Auto electrical components	1355865000	1355865000
3	Investments	64333580000	64333580000
4	Healthcare	120304000	120304000
5	Horticulture	1655455000	1655455000
6	Food-bakery and dairy products	57599760000	57599760000
7	Others*	197202000	197202000
8	Unallocated	1282933000	1282933000
	Total Segment Asset	127234711000	127234711000
	Un-allocable Assets	0	0
	Net Segment Asset	127234711000	127234711000
4	Segment Liabilities
	Segment Liabilities
1	Plantations (Tea)	268676000	268676000
2	Auto electrical components	418711000	418711000
3	Investments	987886000	987886000
4	Healthcare	33865000	33865000
5	Horticulture	215156000	215156000
6	Food-bakery and dairy products	43322200000	43322200000
7	Others*	85131000	85131000
8	Unallocated	3774183000	3774183000
	Total Segment Liabilities	49105808000	49105808000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	49105808000	49105808000
	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	Items that will not be subsequently reclassified to profit or loss (net of tax)	-98776000	-271128000
	Total Amount of items that will not be reclassified to profit and loss	-98776000	-271128000
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 subsequently reclassified to profit or loss (net of tax)	31377000	381831000
	Total Amount of items that will be reclassified to profit and loss	31377000	381831000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-67399000	110703000

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			29078984000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-606856000
	Adjustments for decrease (increase) in trade receivables, current			-1664934000
	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			1707183000
	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			3265035000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			35686000
	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			393832000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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)			-902236000
	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)			2227710000
	Net cash flows from (used in) operations			31306694000
	Dividends received			-162501000
	Interest paid			-1583624000
	Interest received			-1502137000
	Income taxes paid (refund)			7947175000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			23278505000
	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			20300000
	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			718407000
	Purchase of property, plant and equipment			3876575000
	Proceeds from sales of investment property			-8463676000
	Purchase of investment property			1174000
	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			750000000
	Cash receipts from repayment of advances and loans made to other parties			2000605000
	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			162501000
	Interest received			1576792000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-923760000
	Net cash flows from (used in) investing activities	-9577180000
	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			-6985200000
	Proceeds from borrowings			2570648000
	Repayments of borrowings			2148165000
	Payments of lease liabilities			0
	Dividends paid			9966484000
	Interest paid			1877204000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-36767000
	Net cash flows from (used in) financing activities			-18443172000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-4741847000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			26607000
	Net increase (decrease) in cash and cash equivalents			-4715240000
	Cash and cash equivalents cash flow statement at beginning of period			7423139000
	Cash and cash equivalents cash flow statement at end of period			2707899000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	The comparative consolidated financial results for the year ended 31 March 2024 in the Statement does not include the Groups share of net profit/loss after tax (including total comprehensive income/loss) for the period 1 April 2023 to 9 May 2023 (date of loss of significant influence over Go Airlines (India) Limited (Go Air)) in respect of Go Air, an associate of the Group until 9 May 2023 as per the equity method of accounting prescribed under Ind AS 28 Investments in Associates and Joint Ventures (Ind AS 28) due to unavailability of financial information of Go Air for such comparative period. In the absence of required aforesaid audited/reviewed financial information of Go Air, we are unable to comment upon any adjustment that maybe required on account of the aforesaid matter on the accompanying consolidated financial results comparative consolidated financial results for the year ended 31 March 2024. n nThe audit report on the financial results of the Group for the year ended 31 March 2024 was also modified with respect to this matter.
Textual Information(2)	Not Applicable
Textual Information(3)	Not Quantifiable
Textual Information(4)	Impact, if any will be ascertainable only when the management receives audited Financial Statements from Go Airlines (India) Limited. n nHowever, considering that the entire Group exposure outstanding as of 31 March 2025 has been fully provided for, based on the audited financial statements of the subsidiaries having exposure in Go Airlines, we expect no further outstanding impact on this matter as at 31 March 2025.
Textual Information(5)	The Auditors agreed with the response given under (i) and (ii).