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	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	Single segment
Description of single segment	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

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	4538987000	16256051000
	Other income	16644000	56541000
	Total income	4555631000	16312592000
2	Expenses
(a)	Cost of materials consumed	4379475000	15081335000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-213264000	-9987000
(d)	Employee benefit expense	44795000	149101000
(e)	Finance costs	49742000	169388000
(f)	Depreciation, depletion and amortisation expense	20120000	70630000
(f)	Other Expenses
1	other expenses	214379000	665359000
	Total other expenses	214379000	665359000
	Total expenses	4495247000	16125826000
3	Total profit before exceptional items and tax	60384000	186766000
4	Exceptional items	0	0
5	Total profit before tax	60384000	186766000
6	Tax expense
7	Current tax	17895000	45125000
8	Deferred tax	-3291000	1461000
9	Total tax expenses	14604000	46586000
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	45780000	140180000
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	45780000	140180000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	45780000	140180000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	45781000	140181000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		2009859000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.43	4.38
	Diluted earnings (loss) per share from continuing operations	1.43	4.38
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	1.43	4.38
	Diluted earnings (loss) per share from continuing and discontinued operations	1.43	4.38
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The Consolidated 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. tThe 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 2024 and 31st March 2025 includes Profit on sale of Land and Building amounting to Rs. 4262.69 lacs and Rs. 345.05 lacs respectively. PBT excluding Profit on sale of Land and Building is Rs. 1324.71 lacs and Rs. 1522.61 lacs for the year ended 31st March 2024 and 31st March 2025 respectively. n n5. Bhagyanagar India Ltd, has transferred the copper business to its wholly owned subsidiary Bhagyanagar copper Private Limited through Slump Sale w.e.f. 01.01.2024. It now operates in the Wind Power Segment on Standalone basis and there are no other reportable segment. Accordingly, Ind AS 108 “Operating segment” is not applicable in the Standalone financial statements. n n Further, since the reportable segment, other than Copper segment, in consolidates financials Iess than 10% of the total consolidated revenue, requirement of Segment reporting under relevant Ind-AS is not applicable. n n6. The Company has made an investment which is transitory in nature of Rs. 5.10 lacs each in M/s Surana Electrix Private Limited and Cresentia Technologies Private Limited and hence not been consolidated for the financial year ended 31st March 2025. n n7. Previous year’s figures have been regrouped and rearranged, wherever found necessary. nFollowing changes has been done in the comparative periodas at March 31, 2024 which is not material qualitatively and quantitatively to the Company's prior period financial statements. n na)t Re- classification in “Statement of Profit & Loss” t (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 operationst143,072.44t n142,931.12t(141.32)t ntOther Incomet4407.91t4549.23t141.32t nQuarter ended 31.03.2024tINCOMEttttBeing ancillary business activities ntRevenue from operationst40967.93t40926.98t(40.95)t ntOther Incomet108.01t148.96t40.95t nb)tRe- classification in “Balance Sheet” ttt (Amount in Lakhs) nYear Ended 31.03.2024tNon-Current Investmentt n2.19t n2.00t n(0.19)tInvestment being classified as current in nature ntCurrent Investmentt0.00t0.19t0.19t n n8. The above results are available on our company’s website i.e., www.bhagyanagarindia.com 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	804320000
	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	200000
	Trade receivables, non-current	0
	Loans, non-current	28418000
	Other non-current financial assets	17946000
	Total non-current financial assets	46564000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	850884000
2	Current assets
	Inventories	1573277000
	Current financial asset
	Current investments	1020000
	Trade receivables, current	1459193000
	Cash and cash equivalents	49598000
	Bank balance other than cash and cash equivalents	33465000
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	1543276000
	Current tax assets (net)	16330000
	Other current assets	1222691000
	Total current assets	4355574000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5206458000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	63990000
	Other equity	2009859000
	Total equity attributable to owners of parent	2073849000
	Non controlling interest	0
	Total equity	2073849000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	793727000
	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
	Total non-current financial liabilities	793727000
	Provisions, non-current	0
	Deferred tax liabilities (net)	8396000
	Deferred government grants, Non-current	0
	Other non-current liabilities	134336000
	Total non-current liabilities	936459000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1957559000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1761000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	163661000
	Total Trade payable	165422000
	Other current financial liabilities	1235000
	Total current financial liabilities	2124216000
	Other current liabilities	48202000
	Provisions, current	23732000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2196150000
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	3132609000
	Total equity and liabilites	5206458000
	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)
	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	Consolidated	Consolidated
	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			186766000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-740843000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-480884000
	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			21633000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			70270000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	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			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)			-1129824000
	Net cash flows from (used in) operations			-943058000
	Dividends received			0
	Interest paid			169388000
	Interest received			-1463000
	Income taxes paid (refund)			28092000
	Other inflows (outflows) of cash			-293294000
	Net cash flows from (used in) operating activities			-1435295000
	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			42771000
	Purchase of property, plant and equipment			110796000
	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			28418000
	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			1463000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-186000
	Net cash flows from (used in) investing activities	-95166000
	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			-1744177000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			169388000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-24884000
	Net cash flows from (used in) financing activities			1549905000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			19444000
	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			19444000
	Cash and cash equivalents cash flow statement at beginning of period			30154000
	Cash and cash equivalents cash flow statement at end of period			49598000