Integrated Filing — IndAS

General information about company
Scrip Code	523319
NSE Symbol	BALMLAWRIE
MSEI Symbol	NOTLISTED
ISIN	INE164A01016
Name of company	Balmer Lawrie & 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-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	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   13:00:00
End date and time of board meeting	15-May-2025   23:00:00
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
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	2022-04-01
Indicate Company website link for updated RPT policy of the Company	https://www.balmerlawrie.com/storage/codes-policies/Doc_1741870315.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
There is no loan outstanding as on 31st March, 2025. nThe Company is not having any debt securities as on 31st March, 2025.

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	6036361000	24944871000
	Other income	472800000	831413000
	Total income	6509161000	25776284000
2	Expenses
(a)	Cost of materials consumed	3627466000	15921946000
(b)	Purchases of stock-in-trade	187666000	556668000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-51934000	-18082000
(d)	Employee benefit expense	718836000	2554289000
(e)	Finance costs	41611000	163025000
(f)	Depreciation, depletion and amortisation expense	135844000	496124000
(f)	Other Expenses
1	Other Expenses	721867000	2964415000
	Total other expenses	721867000	2964415000
	Total expenses	5381356000	22638385000
3	Total profit before exceptional items and tax	1127805000	3137899000
4	Exceptional items	0	0
5	Total profit before tax	1127805000	3137899000
6	Tax expense
7	Current tax	285044000	874754000
8	Deferred tax	27467000	-64846000
9	Total tax expenses	312511000	809908000
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	815294000	2327991000
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	815294000	2327991000
17	Other comprehensive income net of taxes	132857000	132857000
18	Total Comprehensive Income for the period	948151000	2460848000
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	17100384600000	17100384600000
	Face value of equity share capital	10	10
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	4.76	13.61
	Diluted earnings (loss) per share from continuing operations	4.76	13.61
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	4.76	13.61
	Diluted earnings (loss) per share from continuing and discontinued operations	4.76	13.61
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The standalone audited financial results for the quarter and year ended March 31, 2025 are as per the notified Indian Accounting Standards under the Companies (Indian Accounting Standards) Rules, 2015 as amended. The above results including Report on Operating Segment have been reviewed by the Audit Committee at their meeting held on May 15, 2025 and subsequently approved by the Board of Directors at their meeting held on May 15, 2025. n2. Visakhapatnam Port Logistics Park Limited (VPLPL), a subsidiary, where the Company holds 60% of the equity capital continues to experience challenges in achieving growth as originally expected. The continuing losses have eroded the networth of the Company by almost 60% as at 31.03.2025. The management, while being hopeful of a turnaround in its performance in the near future, has decided to make additional impairment provision of Rs. 1068.81 Lakhs against the investment in VPLPL as a matter of abundant precaution and accounting prudence. n3. Previous period/ year's figures have been regrouped/ rearranged / reclassified wherever necessary. n4. Figures of the last quarter are the balancing figure between the audited figures for the full financial year and the published year to date reviewed figures upto the third quarter of the financial year. n5. The audited accounts are subject to the review by the C&AG under section 143(6) of the Companies Act, 2013.

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	4997874000
	Capital work-in-progress	666431000
	Investment property	9223000
	Goodwill	0
	Other intangible assets	810633000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	911394000
	Trade receivables, non-current
	Loans, non-current	8273000
	Other non-current financial assets	1216000
	Total non-current financial assets	920883000
	Deferred tax assets (net)
	Other non-current assets	224193000
	Total non-current assets	7629237000
2	Current assets
	Inventories	1927536000
	Current financial asset
	Current investments	0
	Trade receivables, current	4732250000
	Cash and cash equivalents	403368000
	Bank balance other than cash and cash equivalents	4170632000
	Loans, current	161173000
	Other current financial assets	3882537000
	Total current financial assets	13349960000
	Current tax assets (net)	0
	Other current assets	593463000
	Total current assets	15870959000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23500196000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1710038000
	Other equity	13569455000
	Total equity attributable to owners of parent	15279493000
	Non controlling interest
	Total equity	15279493000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	286117000
	Total non-current financial liabilities	286117000
	Provisions, non-current	1070967000
	Deferred tax liabilities (net)	42269000
	Deferred government grants, Non-current	0
	Other non-current liabilities	30577000
	Total non-current liabilities	1429930000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	199575000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2717214000
	Total Trade payable	2916789000
	Other current financial liabilities	2341940000
	Total current financial liabilities	5258729000
	Other current liabilities	882160000
	Provisions, current	191521000
	Current tax liabilities (Net)	458363000
	Deferred government grants, Current	0
	Total current liabilities	6790773000
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	8220703000
	Total equity and liabilites	23500196000
	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)
1	Industrial Packaging	1880502000	8376088000
2	Logistics Services	1293883000	5500333000
3	Logistics Infrastructure	654603000	2406091000
4	Travel & Vacations	506630000	2633144000
5	Greases & Lubricants	1691564000	6404235000
6	Others	467604000	1430083000
	Total Segment Revenue	6494786000	26749974000
	Less: Inter segment revenue	458425000	458425000
	Revenue from operations	6036361000	24944871000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Industrial Packaging	126840000	560886000
2	Logistics Services	160628000	770312000
3	Logistics Infrastructure	67226000	307392000
4	Travel & Vacations	339874000	1179864000
5	Greases & Lubricants	266018000	826017000
6	Others	208830000	-343547000
	Total Profit before tax	1169416000	3300924000
	i. Finance cost	41611000	41611000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	1127805000	3137899000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Industrial Packaging	4029742000	4029742000
2	Logistics Services	1487287000	1487287000
3	Logistics Infrastructure	3051966000	3051966000
4	Travel & Vacations	5102742000	5102742000
5	Greases & Lubricants	2538912000	2538912000
6	Others	7289547000	7289547000
	Total Segment Asset	23500196000	23500196000
	Un-allocable Assets	0	0
	Net Segment Asset	23500196000	23500196000
4	Segment Liabilities
	Segment Liabilities
1	Industrial Packaging	1076332000	1076332000
2	Logistics Services	932187000	932187000
3	Logistics Infrastructure	869211000	869211000
4	Travel & Vacations	1344209000	1344209000
5	Greases & Lubricants	672146000	672146000
6	Others	3326618000	3326618000
	Total Segment Liabilities	8220703000	8220703000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	8220703000	8220703000
	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 to profit or loss	177541000	177541000
	Total Amount of items that will not be reclassified to profit and loss	177541000	177541000
2	Income tax relating to items that will not be reclassified to profit or loss	44684000	44684000
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	0	0
5	Total Other comprehensive income	132857000	132857000

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			3137899000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			163025000
	Adjustments for decrease (increase) in inventories			4292000
	Adjustments for decrease (increase) in trade receivables, current			-546300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			365028000
	Adjustments for decrease (increase) in other non-current assets			106237000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1536113000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-193179000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-23767000
	Adjustments for increase (decrease) in other non-current liabilities			457326000
	Adjustments for depreciation and amortisation expense			496124000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			58405000
	Adjustments for provisions, current			-86482000
	Adjustments for provisions, non-current			288842000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			321090000
	Adjustments for interest income			311964000
	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)			0
	Other adjustments for non-cash items			-5000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1084616000
	Net cash flows from (used in) operations			2053283000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			945984000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1107299000
	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			20032000
	Purchase of property, plant and equipment			677852000
	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			6406000
	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			324991000
	Interest received			329973000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			574179000
	Net cash flows from (used in) investing activities	564917000
	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			-139000
	Repayments of borrowings			0
	Payments of lease liabilities			160995000
	Dividends paid			1449041000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-163025000
	Net cash flows from (used in) financing activities			-1773200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-100984000
	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			-100984000
	Cash and cash equivalents cash flow statement at beginning of period			504352000
	Cash and cash equivalents cash flow statement at end of period			403368000

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	Whether appeared first time	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	The Statutory auditors have reported the following in their Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (The Act) nThe Logistics Services of Northern Region did not have an adequate internal control system in place for processing payments. This weakness could result in payments being made without proper verification of the authenticity of vendor invoices. n
Textual Information(2)	Not Applicable
Textual Information(3)	Not Quantifiable
Textual Information(4)	Since it refers to an Internal Control Weakness, the same cannot be quantified.
Textual Information(5)	We endorse the comments of the management in (i) and (ii) above