Integrated Filing — IndAS

General information about company
Scrip Code	503960
NSE Symbol	BBL
MSEI Symbol	NOTLISTED
ISIN	INE464A01036
Name of company	BHARAT BIJLEE 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	26-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	16-May-2025   12:20:00
End date and time of board meeting	16-May-2025   16:30:00
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
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.bharatbijlee.com/media/21035/bbl_related-party-transactions-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 defaults

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-Oct-2024	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	6191000000	19016900000
	Other income	134800000	434600000
	Total income	6325800000	19451500000
2	Expenses
(a)	Cost of materials consumed	3884200000	13900100000
(b)	Purchases of stock-in-trade	58200000	314200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	654900000	-356100000
(d)	Employee benefit expense	558500000	2061600000
(e)	Finance costs	37500000	124800000
(f)	Depreciation, depletion and amortisation expense	50200000	192900000
(f)	Other Expenses
1	Other expenses	401300000	1423800000
	Total other expenses	401300000	1423800000
	Total expenses	5644800000	17661300000
3	Total profit before exceptional items and tax	681000000	1790200000
4	Exceptional items	0	0
5	Total profit before tax	681000000	1790200000
6	Tax expense
7	Current tax	177100000	451900000
8	Deferred tax	800000	1800000
9	Total tax expenses	177900000	453700000
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	503100000	1336500000
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	503100000	1336500000
17	Other comprehensive income net of taxes	-2325900000	-180600000
18	Total Comprehensive Income for the period	-1822800000	1155900000
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	56500000	56500000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		19355100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	44.51	118.24
	Diluted earnings (loss) per share from continuing operations	44.51	118.24
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	44.51	118.24
	Diluted earnings (loss) per share from continuing and discontinued operations	44.51	118.24
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 16th May, 2025. n n2. The above financial results have been prepared in accordance with the Indian Accounting Standard (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. n n3. The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 31st March, 2025. n n4. The figures of the quarter ended 31st March, 2025 and 31st March, 2024 are balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto the third quarter of the relevant financial year which were subjected to Limited Review by Statutory Auditor. n n5. The equity shares of the Company were split / sub-divided with effect from 24th April, 2024 (Record Date) such that one (1) equity share having face value of Rs. 10/- (Rupees Ten only) each, fully paid-up, was sub-divided into two (2) equity shares having face value of Rs, 5/- (Rupees Five only) each, full paid-up. n n6. The Board of Directors has recommended a dividend of Rs. 35 per equity share of Rs. 5/- each fully paid up subject to approval of shareholders at the ensuing Annual General Meeting. n nPlace: Mumbai Nikhil J. Danani nDate: 16th May, 2025 Vice Chairman & Managing Director

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	1273200000
	Capital work-in-progress	141100000
	Investment property
	Goodwill	0
	Other intangible assets	13800000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	13047300000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	107400000
	Total non-current financial assets	13154700000
	Deferred tax assets (net)
	Other non-current assets	129500000
	Total non-current assets	14712300000
2	Current assets
	Inventories	2940100000
	Current financial asset
	Current investments	362200000
	Trade receivables, current	3764900000
	Cash and cash equivalents	201000000
	Bank balance other than cash and cash equivalents	3802100000
	Loans, current	0
	Other current financial assets	246300000
	Total current financial assets	8376500000
	Current tax assets (net)
	Other current assets	188700000
	Total current assets	11505300000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	26217600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	56500000
	Other equity	19355100000
	Total equity attributable to owners of parent	19411600000
	Non controlling interest
	Total equity	19411600000
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
	Total non-current financial liabilities	0
	Provisions, non-current	153600000
	Deferred tax liabilities (net)	1349500000
	Deferred government grants, Non-current
	Other non-current liabilities	53100000
	Total non-current liabilities	1556200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	816300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	574900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1906100000
	Total Trade payable	2481000000
	Other current financial liabilities	40700000
	Total current financial liabilities	3338000000
	Other current liabilities	1684600000
	Provisions, current	220300000
	Current tax liabilities (Net)	6900000
	Deferred government grants, Current
	Total current liabilities	5249800000
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	6806000000
	Total equity and liabilites	26217600000
	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-Oct-2024	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	Power systems	4064300000	10988900000
2	Industrial systems	2126700000	8028000000
	Total Segment Revenue	6191000000	19016900000
	Less: Inter segment revenue	0	0
	Revenue from operations	6191000000	19016900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Power systems	674600000	1722200000
2	Industrial systems	159600000	629000000
	Total Profit before tax	834200000	2351200000
	i. Finance cost	36100000	36100000
	ii. Other Unallocable Expenditure net off Unallocable income	117100000	117100000
	Profit before tax	681000000	1790200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Power systems	4670600000	4670600000
2	Industrial systems	3473900000	3473900000
	Total Segment Asset	8144500000	8144500000
	Un-allocable Assets	18073100000	18073100000
	Net Segment Asset	26217600000	26217600000
4	Segment Liabilities
	Segment Liabilities
1	Power systems	3283700000	3283700000
2	Industrial systems	1050400000	1050400000
	Total Segment Liabilities	4334100000	4334100000
	Un-allocable Liabilities	2471900000	2471900000
	Net Segment Liabilities	6806000000	6806000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Segments are identified as under: nPower Systems = Transformers, Turnkey Projects for electrical sub stations and Maintenance Products nIndustrial Systems = Electric Motors, Drives & Automation systems and Magnet Technology Machines

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-Oct-2024	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	Remeasurement of Defined Benefit Plan	-77200000	-77200000
2	Fair Value of Equity Instruments through Other Comprehensive Income	-2646600000	138700000
	Total Amount of items that will not be reclassified to profit and loss	-2723800000	61500000
2	Income tax relating to items that will not be reclassified to profit or loss	-397900000	242100000
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	-2325900000	-180600000

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			1790200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			124800000
	Adjustments for decrease (increase) in inventories			-316600000
	Adjustments for decrease (increase) in trade receivables, current			28100000
	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			-14300000
	Adjustments for other financial assets, current			-8900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			374200000
	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			192900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			60200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			361200000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			100000
	Adjustments for dividend income			43500000
	Adjustments for interest income			312400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-29900000
	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)			-1800000
	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)			414100000
	Net cash flows from (used in) operations			2204300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			451300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1753000000
	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			2900000
	Purchase of property, plant and equipment			350700000
	Proceeds from sales of investment property			3800000
	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			-404100000
	Dividends received			43500000
	Interest received			160600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-544000000
	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			-700000000
	Repayments of borrowings			0
	Payments of lease liabilities			21700000
	Dividends paid			393000000
	Interest paid			118200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1232900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-23900000
	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			-23900000
	Cash and cash equivalents cash flow statement at beginning of period			224900000
	Cash and cash equivalents cash flow statement at end of period			201000000