Integrated Filing — IndAS

General information about company
Scrip Code	123456
NSE Symbol	BEARDSELL
MSEI Symbol	NOTLISTED
ISIN	INE520H01022
Name of company	BEARDSELL 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	12-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	Multi segment
Description of single segment
Start date and time of board meeting	22-May-2025   15:30:00
End date and time of board meeting	22-May-2025   17:30:00
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	754200000	2683500000
	Other income	3500000	12400000
	Total income	757700000	2695900000
2	Expenses
(a)	Cost of materials consumed	478100000	1700600000
(b)	Purchases of stock-in-trade	44500000	161600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-500000	-9500000
(d)	Employee benefit expense	63800000	209400000
(e)	Finance costs	7600000	36300000
(f)	Depreciation, depletion and amortisation expense	19200000	76300000
(f)	Other Expenses
1	Other Expenses	120700000	394500000
	Total other expenses	120700000	394500000
	Total expenses	733400000	2569200000
3	Total profit before exceptional items and tax	24300000	126700000
4	Exceptional items	0	0
5	Total profit before tax	24300000	126700000
6	Tax expense
7	Current tax	6900000	28100000
8	Deferred tax	-1300000	400000
9	Total tax expenses	5600000	28500000
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	18700000	98200000
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	18700000	98200000
17	Other comprehensive income net of taxes	8800000	7900000
18	Total Comprehensive Income for the period	27500000	106100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	18700000	98300000
	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	8800000	7900000
	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	78900000	78900000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		732800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.49	2.49
	Diluted earnings (loss) per share from continuing operations	2.49	2.49
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	2.49	2.49
	Diluted earnings (loss) per share from continuing and discontinued operations	2.49	2.49
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTES TO AUDITED CONSOLIDATED FINANCIAL RESULT n n1) The Audited consolidated financial results of the company for the quarter and year ended March 31, 2025 have been prepared in accordance with the Indian Account ingStandards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. n n2) The above audited consolidated financial results of the company for the quarter and year ended March 31, 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at its meeting held on 22nd May, 2025. The Statutory Auditor of the company has audited the results for the quarter and year ended March 31, 2025. n n3) The Consolidated financial results for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figure between audited figures in respect of the full financialyears and the unaudited published year-to-date figures upto December 31, 2024 and December 31, 2023 respectively, being the date of the end of the third quarter for the financial year which were subjected to limited review. n n4) The Audited Consolidated Financial Results includes the results of the Company, its Wholly owned Subsidiary- Sarovar Insulation Private Limited and Controlled Entity - Saideep Polytherm (Partnership Firm) (together as Group). n n5) The Board of Directors have recommended final dividend of Rs. 0.10 per share, out of the profits of the company, which is subject to the approval of the members at the ensuing Annual General Meeting. The Dividend recommended is in accordance with section 123 of the Companies Act to the extent it applies to the declaration of the dividend. n n6) The above financial results are also available on the stock exchange website www.nseindia.com and on our website www. beardsell.co.in. n n7) Previous periods figures have been re-grouped / re-classified, where necessary to conform to the current periods' classificationy presentation. n n n n For Beardsell Limited nPlace : Chennai nDate : May 22,2025 -sd- n Amrith Anumolu n Executive 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	623600000
	Capital work-in-progress	4900000
	Investment property	0
	Goodwill	24200000
	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	12800000
	Trade receivables, non-current
	Loans, non-current	1600000
	Other non-current financial assets	22200000
	Total non-current financial assets	36600000
	Deferred tax assets (net)	300000
	Other non-current assets	26800000
	Total non-current assets	716400000
2	Current assets
	Inventories	232900000
	Current financial asset
	Current investments	0
	Trade receivables, current	527800000
	Cash and cash equivalents	44700000
	Bank balance other than cash and cash equivalents	45000000
	Loans, current	1000000
	Other current financial assets	5900000
	Total current financial assets	624400000
	Current tax assets (net)	1500000
	Other current assets	171500000
	Total current assets	1030300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1746700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	78900000
	Other equity	732800000
	Total equity attributable to owners of parent	811700000
	Non controlling interest	0
	Total equity	811700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	63100000
	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	18100000
	Total non-current financial liabilities	81200000
	Provisions, non-current	15500000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	96700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	196200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	90500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	347300000
	Total Trade payable	437800000
	Other current financial liabilities	44800000
	Total current financial liabilities	678800000
	Other current liabilities	152600000
	Provisions, current	6900000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	838300000
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	935000000
	Total equity and liabilites	1746700000
	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	Insulation	712900000	2517600000
2	Trading	41300000	165900000
	Total Segment Revenue	754200000	2683500000
	Less: Inter segment revenue	0	0
	Revenue from operations	754200000	2683500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Insulation	38600000	208300000
2	Trading	2900000	9000000
	Total Profit before tax	41500000	217300000
	i. Finance cost	7600000	7600000
	ii. Other Unallocable Expenditure net off Unallocable income	9600000	9600000
	Profit before tax	24300000	126800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Insulation	1550700000	1550700000
2	Trading	34200000	34200000
	Total Segment Asset	1584900000	1584900000
	Un-allocable Assets	161800000	161800000
	Net Segment Asset	1746700000	1746700000
4	Segment Liabilities
	Segment Liabilities
1	Insulation	683900000	683900000
2	Trading	14900000	14900000
	Total Segment Liabilities	698800000	698800000
	Un-allocable Liabilities	236200000	236200000
	Net Segment Liabilities	935000000	935000000
	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 no to be reclassified to profit or loss in subsequent period	8800000	7900000
	Total Amount of items that will not be reclassified to profit and loss	8800000	7900000
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	8800000	7900000

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			126700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			36274000
	Adjustments for decrease (increase) in inventories			6938000
	Adjustments for decrease (increase) in trade receivables, current			-125333000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			8429000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-2920000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-4941000
	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			76310000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			7647000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			90206000
	Adjustments for unrealised foreign exchange losses gains			100000
	Adjustments for dividend income			7000
	Adjustments for interest income			3167000
	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)			-169000
	Other adjustments for non-cash items			7850000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			97217000
	Net cash flows from (used in) operations			223917000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			31919000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			191998000
	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			3200000
	Purchase of property, plant and equipment			96405000
	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			7000
	Interest received			3166000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5691000
	Net cash flows from (used in) investing activities	-95723000
	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			27642000
	Payments of lease liabilities			1151000
	Dividends paid			3944000
	Interest paid			36274000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-69011000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			27264000
	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			27264000
	Cash and cash equivalents cash flow statement at beginning of period			-152967000
	Cash and cash equivalents cash flow statement at end of period			-125703000