Integrated Filing — IndAS

General information about company
Scrip Code	514045
NSE Symbol	BSL
MSEI Symbol	NOTLISTED
ISIN	INE594B01012
Name of company	BSL 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-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	TEXTILES
Start date and time of board meeting	22-May-2025   15:51:00
End date and time of board meeting	22-May-2025   18:29:00
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	Not applicable
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	No
(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	2025-02-13
Indicate Company website link for updated RPT policy of the Company	https://www.bslltd.com/
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 DEFAULT

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	1555010000	6670605000
	Other income	484000	7183000
	Total income	1555494000	6677788000
2	Expenses
(a)	Cost of materials consumed	899945000	3770854000
(b)	Purchases of stock-in-trade	47044000	163095000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-94212000	-231843000
(d)	Employee benefit expense	239071000	950173000
(e)	Finance costs	78835000	318127000
(f)	Depreciation, depletion and amortisation expense	43948000	177866000
(f)	Other Expenses
1	Power, Fuel & Water	132134000	576623000
2	Other Expenses	206630000	845740000
	Total other expenses	338764000	1422363000
	Total expenses	1553395000	6570635000
3	Total profit before exceptional items and tax	2099000	107153000
4	Exceptional items	0	0
5	Total profit before tax	2099000	107153000
6	Tax expense
7	Current tax	-3813000	0
8	Deferred tax	3079000	25576000
9	Total tax expenses	-734000	25576000
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	2833000	81577000
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	2833000	81577000
17	Other comprehensive income net of taxes	280000	-5471000
18	Total Comprehensive Income for the period	3113000	76106000
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	102922000	102922000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1023914000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.28	7.93
	Diluted earnings (loss) per share from continuing operations	0.28	7.93
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	0.28	7.93
	Diluted earnings (loss) per share from continuing and discontinued operations	0.28	7.93
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The financial statements of the Company have been prepared in accordance with Indian Accounting Standards Ind AS notified under the Companies Indian Accounting Standards Rules 2015 as amended by the Companies Indian Accounting Standards Amendment Rules 2016 prescribed under section 133 of the Companies Act 2013 and other recognized accounting practices and policies to the extent applicable.tttttt n2. The above financial results were reviewed by the Audit Committee and thereafter were taken on record by the Board of Directors at their meeting held on 22nd May 2025. The Statutory Auditors have audited the results for the quarter and year ended 31st March 2025 and have expressed an unmodified opinion. tttttt n3. The requirement of Segment Reporting is not applicable to the Company as it is engaged in single business segment.t nttttt n4. The figures of the previous year quarter have been regroup recast wherever necessary.tttttt n5. The company has no Subsidiary Associate or Joint Venture Company ies as on 31st March 2025.tttttt n6. The Figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between the audited figures in respect to the full financial year and the published figures of the nine months ended 31st December 2024 and 31st December 2023, respectively which were subject to Limited Review by the Statutory Auditors. tttttt n7. The Board of Directors of the Company has recommended dividend of Rs. 0.8 per Equity Shares of the face value of Rs. 10 each for the financial year 2024 25 subject to the approval of the Shareholders of the Company at the Annual General Meeting.

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	2163999000
	Capital work-in-progress	62505000
	Investment property	0
	Goodwill	0
	Other intangible assets	23107000
	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	0
	Loans, non-current	701000
	Other non-current financial assets	36207000
	Total non-current financial assets	36908000
	Deferred tax assets (net)
	Other non-current assets	68172000
	Total non-current assets	2354691000
2	Current assets
	Inventories	2404849000
	Current financial asset
	Current investments	0
	Trade receivables, current	1311121000
	Cash and cash equivalents	662000
	Bank balance other than cash and cash equivalents	2224000
	Loans, current	8835000
	Other current financial assets	16950000
	Total current financial assets	1339792000
	Current tax assets (net)	8515000
	Other current assets	159667000
	Total current assets	3912823000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6267514000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	102922000
	Other equity	1089728000
	Total equity attributable to owners of parent	1192650000
	Non controlling interest
	Total equity	1192650000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1387933000
	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	9376000
	Total non-current financial liabilities	1397309000
	Provisions, non-current	0
	Deferred tax liabilities (net)	120014000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1923000
	Total non-current liabilities	1519246000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2824857000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	47021000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	403193000
	Total Trade payable	450214000
	Other current financial liabilities	261208000
	Total current financial liabilities	3536279000
	Other current liabilities	19339000
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3555618000
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	5074864000
	Total equity and liabilites	6267514000
	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
1	Items that will not be reclassified to Profit or Loss	2268000	-5417000
	Total Amount of items that will not be reclassified to profit and loss	2268000	-5417000
2	Income tax relating to items that will not be reclassified to profit or loss	1934000	0
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit or Loss	-71000	-71000
	Total Amount of items that will be reclassified to profit and loss	-71000	-71000
4	Income tax relating to items that will be reclassified to profit or loss	-17000	-17000
5	Total Other comprehensive income	280000	-5471000

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			107153000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-302611000
	Adjustments for decrease (increase) in trade receivables, current			124824000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			72918000
	Adjustments for decrease (increase) in other non-current assets			-57396000
	Adjustments for other financial assets, non-current			-8698000
	Adjustments for other financial assets, current			8137000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			200581000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-201000
	Adjustments for increase (decrease) in other non-current liabilities			424000
	Adjustments for depreciation and amortisation expense			177866000
	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			-39724000
	Adjustments for other financial liabilities, non-current			-749000
	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)			-3648000
	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			834000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			172557000
	Net cash flows from (used in) operations			279710000
	Dividends received			0
	Interest paid			-287009000
	Interest received			0
	Income taxes paid (refund)			-8768000
	Other inflows (outflows) of cash			-5417000
	Net cash flows from (used in) operating activities			570070000
	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			11058000
	Purchase of property, plant and equipment			124186000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-113128000
	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			155820000
	Repayments of borrowings			315640000
	Payments of lease liabilities			0
	Dividends paid			10292000
	Interest paid			287009000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-457121000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-179000
	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			-179000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			-179000