Integrated Filing — IndAS

General information about company
Scrip Code	500038
NSE Symbol	BALRAMCHIN
MSEI Symbol	NOTLISTED
ISIN	INE119A01028
Name of company	BALRAMPUR CHINI MILLS 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	08-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   16:00:00
End date and time of board meeting	15-May-2025   18:10:00
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	15036845000	54153783000
	Other income	94756000	888187000
	Total income	15131601000	55041970000
2	Expenses
(a)	Cost of materials consumed	23673059000	41113533000
(b)	Purchases of stock-in-trade	5767000	53861000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-14992562000	-2587347000
(d)	Employee benefit expense	1132943000	4049081000
(e)	Finance costs	304549000	934609000
(f)	Depreciation, depletion and amortisation expense	431313000	1725433000
(f)	Other Expenses
1	Other Expenses	1565186000	4482220000
	Total other expenses	1565186000	4482220000
	Total expenses	12120255000	49771390000
3	Total profit before exceptional items and tax	3011346000	5270580000
4	Exceptional items	0	0
5	Total profit before tax	3011346000	5270580000
6	Tax expense
7	Current tax	477530000	773371000
8	Deferred tax	348223000	479922000
9	Total tax expenses	825753000	1253293000
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	2185593000	4017287000
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	105628000	351925000
16	Total profit (loss) for period	2291221000	4369212000
17	Other comprehensive income net of taxes	-36954000	19189000
18	Total Comprehensive Income for the period	2254267000	4388401000
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	201902000	201902000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		37753143000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.35	21.65
	Diluted earnings (loss) per share from continuing operations	11.31	21.57
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	11.35	21.65
	Diluted earnings (loss) per share from continuing and discontinued operations	11.31	21.57
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	26448132000
	Capital work-in-progress	1057741000
	Investment property	0
	Goodwill	0
	Other intangible assets	5702000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	4250895000
	Non-current financial assets
	Non-current investments	61315000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	28315000
	Total non-current financial assets	89630000
	Deferred tax assets (net)	0
	Other non-current assets	6429652000
	Total non-current assets	38281752000
2	Current assets
	Inventories	31187181000
	Current financial asset
	Current investments	0
	Trade receivables, current	1429608000
	Cash and cash equivalents	3566000
	Bank balance other than cash and cash equivalents	30593000
	Loans, current	0
	Other current financial assets	53253000
	Total current financial assets	1517020000
	Current tax assets (net)	0
	Other current assets	304061000
	Total current assets	33008262000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	71290014000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	201902000
	Other equity	37753143000
	Total equity attributable to owners of parent	37955045000
	Non controlling interest
	Total equity	37955045000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4894867000
	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	6264000
	Total non-current financial liabilities	4901131000
	Provisions, non-current	115066000
	Deferred tax liabilities (net)	2753401000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7769598000
	Current liabilities
	Current financial liabilities
	Borrowings, current	21367048000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	105647000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2660824000
	Total Trade payable	2766471000
	Other current financial liabilities	838603000
	Total current financial liabilities	24972122000
	Other current liabilities	480059000
	Provisions, current	65089000
	Current tax liabilities (Net)	48101000
	Deferred government grants, Current	0
	Total current liabilities	25565371000
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	33334969000
	Total equity and liabilites	71290014000
	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	Sugar	14473189000	48974147000
2	Distillery	5300533000	14300124000
3	Polylactic Acid(PLA)	0	0
4	Others	65780000	196544000
	Total Segment Revenue	19839502000	63470815000
	Less: Inter segment revenue	4802657000	4802657000
	Revenue from operations	15036845000	54153783000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	2709561000	4676110000
2	Distillery	868006000	1923095000
3	Polylactic Acid(PLA)	-12087000	-13852000
4	Others	20146000	62807000
	Total Profit before tax	3585626000	6648160000
	i. Finance cost	304549000	304549000
	ii. Other Unallocable Expenditure net off Unallocable income	164103000	164103000
	Profit before tax	3116974000	5622505000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	43753640000	43753640000
2	Distillery	14002487000	14002487000
3	Polylactic Acid(PLA)	7715409000	7715409000
4	Others	155996000	155996000
	Total Segment Asset	65627532000	65627532000
	Un-allocable Assets	5662482000	5662482000
	Net Segment Asset	71290014000	71290014000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	3638821000	3638821000
2	Distillery	312890000	312890000
3	Polylactic Acid(PLA)	22478000	22478000
4	Others	10219000	10219000
	Total Segment Liabilities	3984408000	3984408000
	Un-allocable Liabilities	29350561000	29350561000
	Net Segment Liabilities	33334969000	33334969000
	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	Re-measurement of defined benefit plan	-56346000	30252000
2	Equity instruments through other comprehensive instrument	89000	89000
3	Share of Other Comprehensive Income in associate, to the extent not to be reclassified into profit or loss	-585000	-585000
	Total Amount of items that will not be reclassified to profit and loss	-56842000	29756000
2	Income tax relating to items that will not be reclassified to profit or loss	-19888000	10567000
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
5	Total Other comprehensive income	-36954000	19189000

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			5270580000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			934609000
	Adjustments for decrease (increase) in inventories			-2498522000
	Adjustments for decrease (increase) in trade receivables, current			-173932000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			217938000
	Adjustments for decrease (increase) in other non-current assets			-105060000
	Adjustments for other financial assets, non-current			5529000
	Adjustments for other financial assets, current			8997000
	Adjustments for other bank balances			-334000
	Adjustments for increase (decrease) in trade payables, current			-5849000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			35236000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1725433000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4793000
	Adjustments for provisions, non-current			4381000
	Adjustments for other financial liabilities, current			-63781000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			1979000
	Adjustments for share-based payments			160508000
	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)			68541000
	Other adjustments for non-cash items			-576446000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-259938000
	Net cash flows from (used in) operations			5010642000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			759006000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4251636000
	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			121788000
	Purchase of property, plant and equipment			8923558000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			581000
	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			0
	Interest received			1285000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3281000
	Net cash flows from (used in) investing activities	-8804347000
	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			153000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			8955248000
	Repayments of borrowings			2747991000
	Payments of lease liabilities			1036000
	Dividends paid			605707000
	Interest paid			1006352000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-41230000
	Net cash flows from (used in) financing activities			4553085000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			374000
	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			374000
	Cash and cash equivalents cash flow statement at beginning of period			3192000
	Cash and cash equivalents cash flow statement at end of period			3566000