Integrated Filing — IndAS

General information about company
Scrip Code	512296
NSE Symbol	BHAGYANGR
MSEI Symbol	NOTLISTED
ISIN	INE458B01036
Name of company	BHAGYANAGAR INDIA 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-May-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	Single segment
Description of single segment	Renewable Wind Energy
Start date and time of board meeting	20-May-2025   14:00:00
End date and time of board meeting	20-May-2025   14:30:00
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	2024-11-13
Indicate Company website link for updated RPT policy of the Company	http://www.bhagyanagarindia.com/pdf/code-of-conduct-policies/rpt-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 MADE DURING THE YEAR /QUARTER

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	7462000	52773000
	Other income	16923000	39101000
	Total income	24385000	91874000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	2318000	11948000
(e)	Finance costs	460000	1970000
(f)	Depreciation, depletion and amortisation expense	5978000	23358000
(f)	Other Expenses
1	other expenses	4632000	33541000
	Total other expenses	4632000	33541000
	Total expenses	13388000	70817000
3	Total profit before exceptional items and tax	10997000	21057000
4	Exceptional items	0	0
5	Total profit before tax	10997000	21057000
6	Tax expense
7	Current tax	1940000	6800000
8	Deferred tax	-334000	-334000
9	Total tax expenses	1606000	6466000
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	9391000	14591000
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	9391000	14591000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	9391000	14591000
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	63990000	63990000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		1691584000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.29	0.46
	Diluted earnings (loss) per share from continuing operations	0.29	0.46
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	0.29	0.46
	Diluted earnings (loss) per share from continuing and discontinued operations	0.29	0.46
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		STANDALONE Notes: n1. The standalone financial results for the quarter and year ended 31st March, 2025 have been audited by the Statutory Auditors of the Company in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 20.05.2025. The Statutory Auditors of the Company has issued an unmodified audit opinion on the financial results for the quarter and year ended 31st March, 2025. n2. The above financial results are extracted from the Audited Financial Statements, which are prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder. n3.tThe figures for the quarters ended 31st March, 2025 and 31st March, 2024 as reported in these financial results, are the balancing figures between audited figures in respect of the full financial years and the published year to date figures up to the end of the third quarter of the current financial year. n4. The PBT for corresponding year ended 31st March 24 and 31st March 25 includes Profit on sale of Land and Building of Rs. 4262.69 lacs and Rs. Rs. 139.49 lacs respectively. PBT excluding Profit on sale of Land and Building is Rs. 394.97 lacs and 71.08 lacs for the year ended 31st March 2024 and 31st March 2025 respectively. n n5. Pursuant to the approval of Board of Directors dated 25th August 2023 and Shareholder’s approval dated 27th September 2023, a slump sale transaction of the copper business from Bhagyanagar India Limited to Bhagyanagar copper Private Limited, a wholly owned subsidiary was executed with effect from 1st January 2024, therefore the standalone Results are not comparable with earlier periods n n6. Being Wind Power only reportable Segment, accordingly, Indian Accounting Standard – 108 on ‘Operating Segments’ is not applicable in these Standalone Financial Statement. n7. Previous year’s figures have been regrouped and rearranged, wherever found necessary. n Following changes has been done in the comparative period as at March 31, 2024 which is not material qualitatively and quantitatively to the Company's prior period financial statements. nA ) Re- classification in “Statement of Profit & Loss” ttt(Amount in Lakhs) nYear/ Quarter EndedtLine itemtEarlier AmounttRe-classified AmounttNet ChangestReason nYear ended 31.03.2024tINCOMEttttProperty Leasing has been shown in “Other Income” n ntRevenue from operationst72,626.11t72,469.79t(156.32)t ntOther Incomet4,548.07t4704.39t156.32t nttttt nttttt nBeing ancillary business activities nQuarter ended 31.03.2024tINCOMEtttt ntRevenue from operationst108.36t52.41t(55.95)t ntOther Incomet85.44t141.39t55.95t nB) Re- classification in “Balance Sheet” tt t(Amount in Lakhs) nYear ended 31.03.2024tNon- Current Investmentt3646.19t3646.00t(0.19)tInvestment being classified as current in nature nt nCurrent Investmentst-t 0.19t0.19t n8. The above results are available on our company’s website i.e., www.bhagyanagarindia.com n nFor Bhagyanagar India Limited n n n n nDate:20.05.2025ttttttttDevendra Surana nPlace: Secunderabad Managing Director n

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	227135000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	0
	Trade receivables, non-current	364600000
	Loans, non-current	1093142000
	Other non-current financial assets	0
	Total non-current financial assets	1457742000
	Deferred tax assets (net)	4837000
	Other non-current assets	0
	Total non-current assets	1689714000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1020000
	Trade receivables, current	8873000
	Cash and cash equivalents	204000
	Bank balance other than cash and cash equivalents	27137000
	Loans, current	28418000
	Other current financial assets	0
	Total current financial assets	65652000
	Current tax assets (net)	19681000
	Other current assets	533000
	Total current assets	85866000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1775580000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	63990000
	Other equity	1691584000
	Total equity attributable to owners of parent	1755574000
	Non controlling interest
	Total equity	1755574000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7692000
	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	0
	Total non-current financial liabilities	7692000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7692000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, 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	646000
	Total Trade payable	646000
	Other current financial liabilities	1235000
	Total current financial liabilities	1881000
	Other current liabilities	9672000
	Provisions, current	761000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	12314000
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	20006000
	Total equity and liabilites	1775580000
	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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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
	Total Amount of items that will not be reclassified to profit and loss
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
	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	0	0

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			21057000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			14496000
	Adjustments for decrease (increase) in trade receivables, current			-4056000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			601000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			8691000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			22998000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			179000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-273000
	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			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)			0
	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)			42636000
	Net cash flows from (used in) operations			63693000
	Dividends received			0
	Interest paid			1970000
	Interest received			-1119000
	Income taxes paid (refund)			9614000
	Other inflows (outflows) of cash			3849000
	Net cash flows from (used in) operating activities			54839000
	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			16060000
	Purchase of property, plant and equipment			165000
	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			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			1119000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			8108000
	Net cash flows from (used in) investing activities	25122000
	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			61892000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			1970000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-26631000
	Net cash flows from (used in) financing activities			-90493000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-10532000
	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			-10532000
	Cash and cash equivalents cash flow statement at beginning of period			10736000
	Cash and cash equivalents cash flow statement at end of period			204000