Integrated Filing — IndAS

General information about company
Scrip Code	533270
NSE Symbol	BEDMUTHA
MSEI Symbol	NOTLISTED
ISIN	INE844K01012
Name of company	BEDMUTHA INDUSTRIES 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	23-May-2025   11:30:00
End date and time of board meeting	23-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	2817216000	10493343000
	Other income	61582000	466610000
	Total income	2878798000	10959953000
2	Expenses
(a)	Cost of materials consumed	2079124000	7899945000
(b)	Purchases of stock-in-trade	285065000	1200534000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	58950000	-29434000
(d)	Employee benefit expense	44233000	187055000
(e)	Finance costs	91594000	358985000
(f)	Depreciation, depletion and amortisation expense	50061000	195021000
(f)	Other Expenses
1	Other Expenses	248865000	899845000
	Total other expenses	248865000	899845000
	Total expenses	2857892000	10711951000
3	Total profit before exceptional items and tax	20906000	248002000
4	Exceptional items	0	0
5	Total profit before tax	20906000	248002000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
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	20906000	248002000
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	-218000	208000
16	Total profit (loss) for period	20688000	248210000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	20688000	248210000
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	0	0
	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	322639000	322639000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1130199000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.64	7.69
	Diluted earnings (loss) per share from continuing operations	0.64	7.69
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	0.64	7.69
	Diluted earnings (loss) per share from continuing and discontinued operations	0.64	7.69
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		Notes n n1.The above Consolidated and Standalone financial results for the quarter and year ended on March 31, 2025 were taken on record at the meeting of Board of Directors held on May 23, 2025 after being reviewed and recommended by the Audit committee. The Statutory Auditors of the Company have carried out an audit of the aforesaid results and have expressed an unmodified audit opinion. n n2.The above financial results have been prepared in accordance with the recognition and measurement principles stated therein and prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Agreement Regulation. n n3.The Company has five segments mainly: ni.Steel nii.Copper niii.Consultancy * niv.Windmill nv.EPC Projects n n*As regards the Consultancy / Contracting activities of the Company, the same are carried out in the name of M/S K.R. Bedmutha & Techno Associates. n n(During the period, No significant revenue was generated in Consultancy & Windmill, Hence no separate segment reporting for said activity is done). n n4.The earnings per share (basic and diluted) for the interim periods have not been annualized. n n5.During the Quarter, investor complaints; ni.O/s at the beginning of the quarter: Nil, nii.Complaints received and resolved in the quarter: Nil, niii.O/s at the end of the Quarter: Nil n n6.The Consolidated and Standalone results are being forwarded to the Stock Exchanges (BSE and NSE) for uploading on their respective websites and on Company’s website. n n7.Previous periods figures have been re-grouped and re-arranged as and when necessary. n n8.The Subsidy/Incentive sanctioned to the company under PSI Scheme 2007 is Rs 331.94 cr out of which the whole amount of Rs 331.94 cr subsidy/incentive income has been accrued up to Q3 FY 2024-2025 and there will not be further accrual of subsidy/incentive income from Q4 FY 2024-2025. n nSubsidy received from Govt of Maharashtra till 31/03/25 is 159.53 cr & balance to be received is Rs 171.41 cr. n n9.The Group has one Associate company-Ashoka Pre-Con Private Limited (APPL). The Group does not have any subsidiaries/Joint Ventures during the year. n n10.The figures for the quarter ended March 31, 2025 are balancing figures between audited figures in respect of full financial year ended March 31, 2025 and the unaudited published figure up to December 31, 2024 being end of the third quarter of the financial year which were subjected to limited review. n n11.During the period, the Company has written back an amount of Rs 1.93 crore, which was previously written off due to deductions under the IPDS contract pertaining to 3 circles of MPPKVVCL. The written back has been made subsequent to the receipt of formal approval from the contracting authority dated 19.03.2025, confirming the waiver off deduction made on account of risk and cost. This approval establishes reasonable certainty of the receivable, justifying the recognition of the amount previously written off. n n nOther Notes Related Round off. nAccording to the report in Year End Amt of Other Expenses is 8998.44, the round is taken is Rs.8994.45 nAccording to the report in Quarter End Amt of Other Expenses is 2488.64, the round is taken is Rs.2488.65

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	1791595000
	Capital work-in-progress	384935000
	Investment property	18960000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	25935000
	Non-current financial assets
	Non-current investments	4604000
	Trade receivables, non-current	14548000
	Loans, non-current	0
	Other non-current financial assets	43267000
	Total non-current financial assets	62419000
	Deferred tax assets (net)	0
	Other non-current assets	62859000
	Total non-current assets	2346703000
2	Current assets
	Inventories	737777000
	Current financial asset
	Current investments	0
	Trade receivables, current	1398516000
	Cash and cash equivalents	17682000
	Bank balance other than cash and cash equivalents	111297000
	Loans, current	0
	Other current financial assets	1770464000
	Total current financial assets	3297959000
	Current tax assets (net)	0
	Other current assets	163472000
	Total current assets	4199208000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6545911000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	322639000
	Other equity	1130199000
	Total equity attributable to owners of parent	1452838000
	Non controlling interest	0
	Total equity	1452838000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1395526000
	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	667303000
	Total non-current financial liabilities	2062829000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	243583000
	Total non-current liabilities	2306412000
	Current liabilities
	Current financial liabilities
	Borrowings, current	777576000
	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	1914752000
	Total Trade payable	1914752000
	Other current financial liabilities	3315000
	Total current financial liabilities	2695643000
	Other current liabilities	24348000
	Provisions, current	66670000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2786661000
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	5093073000
	Total equity and liabilites	6545911000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

Other Notes Related Round off. nAccording to the report in Year End Amt of Non Current Assets-Other Financial Asset is 432.66, the round is taken is Rs.432.67 n nAccording to the report in Year End Amt of Current Liabilities-Other Financial Lia is 33.14, the round is taken is Rs.33.15 n nAccording to the report in Year End Amt of Current Liabilities-Other Current Lia is 243.49, the round is taken is Rs.243.48

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	Steel	1157140000	3762949000
2	Copper	1660076000	6730394000
3	EPC Projects	0	0
4	Others	0	0
	Total Segment Revenue	2817216000	10493343000
	Less: Inter segment revenue	0	0
	Revenue from operations	2817216000	10493343000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Steel	98205000	323002000
2	Copper	-4641000	266430000
3	EPC Projects	18930000	17492000
4	Others	6000	64000
	Total Profit before tax	112500000	606988000
	i. Finance cost	91594000	91594000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	20906000	248002000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Steel	3852642000	3852642000
2	Copper	2623101000	2623101000
3	EPC Projects	63301000	63301000
4	Others	6867000	6867000
	Total Segment Asset	6545911000	6545911000
	Un-allocable Assets	0	0
	Net Segment Asset	6545911000	6545911000
4	Segment Liabilities
	Segment Liabilities
1	Steel	4095791000	4095791000
2	Copper	955975000	955975000
3	EPC Projects	40793000	40793000
4	Others	514000	514000
	Total Segment Liabilities	5093073000	5093073000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	5093073000	5093073000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Other Notes Related Round off. nAccording to the report in Year End Amt of Revenue-Copper is 67303.95, the round is taken is Rs.67303.94 nAccording to the report in Year End Amt of Segment Result-Others is 0.63, the round is taken is Rs.0.64 nAccording to the report in Year End Amt of Segment Result-Fin Cose is 3589.85, the round is taken is Rs.3589.86 n nAccording to the report in Quarter End Amt of Segment Result-Fin Cose is 915.94, the round is taken is Rs.915.95

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			248002000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			221750000
	Adjustments for decrease (increase) in inventories			-113794000
	Adjustments for decrease (increase) in trade receivables, current			-353236000
	Adjustments for decrease (increase) in trade receivables, non-current			10244000
	Adjustments for decrease (increase) in other current assets			-56683000
	Adjustments for decrease (increase) in other non-current assets			-9395000
	Adjustments for other financial assets, non-current			-1503000
	Adjustments for other financial assets, current			6565000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			366794000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			9075000
	Adjustments for increase (decrease) in other non-current liabilities			243583000
	Adjustments for depreciation and amortisation expense			195021000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-8562000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1919000
	Adjustments for other financial liabilities, non-current			200993000
	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)			127212000
	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)			839983000
	Net cash flows from (used in) operations			1087985000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1087985000
	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			8738000
	Purchase of property, plant and equipment			563273000
	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	-554535000
	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			4800000
	Repayments of borrowings			302762000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			221749000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-519711000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			13739000
	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			13739000
	Cash and cash equivalents cash flow statement at beginning of period			115240000
	Cash and cash equivalents cash flow statement at end of period			128979000