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	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   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

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	6081612000	25156362000
	Other income	176342000	500264000
	Total income	6257954000	25656626000
2	Expenses
(a)	Cost of materials consumed	3646863000	16018365000
(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	721378000	2564164000
(e)	Finance costs	60628000	265250000
(f)	Depreciation, depletion and amortisation expense	161628000	602714000
(f)	Other Expenses
1	Other Expenses	631461000	2909466000
	Total other expenses	631461000	2909466000
	Total expenses	5357690000	22898545000
3	Total profit before exceptional items and tax	900264000	2758081000
4	Exceptional items	0	0
5	Total profit before tax	900264000	2758081000
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	587753000	1948173000
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	147396000	644571000
16	Total profit (loss) for period	735149000	2592744000
17	Other comprehensive income net of taxes	125425000	125729000
18	Total Comprehensive Income for the period	860574000	2718473000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	751548000	2659573000
	Total profit or loss, attributable to non-controlling interests	-16399100	-16399100
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	876974600	2785302100
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-16399100	-66829100
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	4.39	15.55
	Diluted earnings (loss) per share from continuing operations	4.39	15.55
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	4.39	15.55
	Diluted earnings (loss) per share from continuing and discontinued operations	4.39	15.55
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The consolidated 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. Previous period/ year's figures have been regrouped/ rearranged / reclassified wherever necessary. n3. 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. n4. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6193301000
	Capital work-in-progress	666431000
	Investment property	9223000
	Goodwill	0
	Other intangible assets	1171662000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	6315765000
	Trade receivables, non-current	0
	Loans, non-current	8273000
	Other non-current financial assets	1216000
	Total non-current financial assets	6325254000
	Deferred tax assets (net)	0
	Other non-current assets	228188000
	Total non-current assets	14594059000
2	Current assets
	Inventories	1927536000
	Current financial asset
	Current investments	0
	Trade receivables, current	4786519000
	Cash and cash equivalents	410571000
	Bank balance other than cash and cash equivalents	4170632000
	Loans, current	28960000
	Other current financial assets	3882537000
	Total current financial assets	13279219000
	Current tax assets (net)
	Other current assets	598113000
	Total current assets	15804868000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	30398927000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1710038000
	Other equity	17976608000
	Total equity attributable to owners of parent	19686646000
	Non controlling interest	204238000
	Total equity	19890884000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	745393000
	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	228531000
	Total non-current financial liabilities	973924000
	Provisions, non-current	1070967000
	Deferred tax liabilities (net)	1423119000
	Deferred government grants, Non-current	0
	Other non-current liabilities	74390000
	Total non-current liabilities	3542400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	12991000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	202045000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2781285000
	Total Trade payable	2983330000
	Other current financial liabilities	2423116000
	Total current financial liabilities	5419437000
	Other current liabilities	896448000
	Provisions, current	192047000
	Current tax liabilities (Net)	457711000
	Deferred government grants, Current	0
	Total current liabilities	6965643000
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	10508043000
	Total equity and liabilites	30398927000
	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	Industrial Packaging	1880502000	8376088000
2	Logistics Services	1293883000	5500333000
3	Logistics Infrastructure	699853000	2617581000
4	Travel & Vacations	506630000	2633144000
5	Greases & Lubricants	1691564000	6404235000
6	Others	467604000	1430084000
	Total Segment Revenue	6540036000	26961465000
	Less: Inter segment revenue	458424000	458424000
	Revenue from operations	6081612000	25156362000
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	45245000	242544000
4	Travel & Vacations	339874000	1179864000
5	Greases & Lubricants	266018000	826017000
6	Others	22287000	-556292000
	Total Profit before tax	960892000	3023331000
	i. Finance cost	60628000	60628000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	900264000	2758081000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Industrial Packaging	4029742000	4029742000
2	Logistics Services	1487287000	1487287000
3	Logistics Infrastructure	4170740000	4170740000
4	Travel & Vacations	5102742000	5102742000
5	Greases & Lubricants	2538912000	2538912000
6	Others	13069504000	13069504000
	Total Segment Asset	30398927000	30398927000
	Un-allocable Assets	0	0
	Net Segment Asset	30398927000	30398927000
4	Segment Liabilities
	Segment Liabilities
1	Industrial Packaging	1076332000	1076332000
2	Logistics Services	932187000	932187000
3	Logistics Infrastructure	2365044000	2365044000
4	Travel & Vacations	1344209000	1344209000
5	Greases & Lubricants	672146000	672146000
6	Others	4118125000	4118125000
	Total Segment Liabilities	10508043000	10508043000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	10508043000	10508043000
	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 reclassified to profit or loss	177541000	177541000
2	Share of other Comprehensive Income of joint ventures and associates (net)	-7432000	-7128000
	Total Amount of items that will not be reclassified to profit and loss	170109000	170413000
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
5	Total Other comprehensive income	125425000	125729000

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			2758081000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			265250000
	Adjustments for decrease (increase) in inventories			4292000
	Adjustments for decrease (increase) in trade receivables, current			-532600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			352321000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			199002000
	Adjustments for other financial assets, current			-1486074000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-163332000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-38639000
	Adjustments for increase (decrease) in other non-current liabilities			444634000
	Adjustments for depreciation and amortisation expense			602714000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			58405000
	Adjustments for provisions, current			58863000
	Adjustments for provisions, non-current			179037000
	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			1463000
	Adjustments for interest income			299125000
	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			101246000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-255469000
	Net cash flows from (used in) operations			2502612000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			940785000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1561827000
	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			678821000
	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			1463000
	Interest received			317134000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			574179000
	Net cash flows from (used in) investing activities	227581000
	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			0
	Repayments of borrowings			11080000
	Payments of lease liabilities			160995000
	Dividends paid			1449041000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-265250000
	Net cash flows from (used in) financing activities			-1886366000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-96958000
	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			-96958000
	Cash and cash equivalents cash flow statement at beginning of period			507529000
	Cash and cash equivalents cash flow statement at end of period			410571000

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