Integrated Filing — IndAS



General information about company
Scrip Code 500074
NSE Symbol BPL
MSEI Symbol NOTLISTED
ISIN INE110A01019
Name of company BPL 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   11:35:00
End date and time of board meeting 28-May-2025   15:45:00
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 Statement on impact of audit qualification
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 2025-05-28
Indicate Company website link for updated RPT policy of the Company WWW.BPLLIMITED.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
The company has not issued any debt securities and neither defaulted in payment of loans



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 187365000 783586000
Other income 488073000 583845000
Total income 675438000 1367431000
2 Expenses
(a) Cost of materials consumed 106835000 403974000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -5092000 -3740000
(d) Employee benefit expense 20721000 99914000
(e) Finance costs 12863000 19861000
(f) Depreciation, depletion and amortisation expense 6006000 22902000
(f) Other Expenses
1 Auditors Remuneration 150000 675000
2 Legal & Professional 24122000 92370000
3 Office Maintainance 2014000 9507000
4 Selling Expences 421000 2121000
5 Communication Expences 486000 1688000
6 Travelling Expences 1588000 8645000
7 Rates & Taxes 1476000 2887000
8 Conveyance Expences 15000 57000
9 Frieght Charges 2444000 8260000
10 Other Expences 13365000 32023000
Total other expenses 46081000 158233000
Total expenses 187414000 701144000
3 Total profit before exceptional items and tax 488024000 666287000
4 Exceptional items -661443000 -661443000
5 Total profit before tax -173419000 4844000
6 Tax expense
7 Current tax 10500000 10500000
8 Deferred tax -9734000 -9734000
9 Total tax expenses 766000 766000
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 -174185000 4078000
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 -174185000 4078000
17 Other comprehensive income net of taxes -2659000 -2659000
18 Total Comprehensive Income for the period -176844000 1419000
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 489767000 489767000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 0.03
Diluted earnings (loss) per share from continuing operations 0 0.03
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 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.03
24 Debt equity ratio 0.0071 0.0071
25 Debt service coverage ratio 0.0003 0.0003
26 Interest service coverage ratio 0.0222 0.0222
27 Disclosure of notes on financial results



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 250097000
Capital work-in-progress 3306000
Investment property 16022000
Goodwill 0
Other intangible assets 1228000
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 2396792000
Trade receivables, non-current 0
Loans, non-current 313489000
Other non-current financial assets 0
Total non-current financial assets 2710281000
Deferred tax assets (net) 293822000
Other non-current assets 18627000
Total non-current assets 3293383000
2 Current assets
Inventories 52760000
Current financial asset
Current investments 0
Trade receivables, current 238925000
Cash and cash equivalents 11800000
Bank balance other than cash and cash equivalents 3072000
Loans, current 0
Other current financial assets 582208000
Total current financial assets 836005000
Current tax assets (net) 100515000
Other current assets 149034000
Total current assets 1138314000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4431697000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 489767000
Other equity 2006974000
Total equity attributable to owners of parent 2496741000
Non controlling interest
Total equity 2496741000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Provisions, non-current 1271000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1271000
Current liabilities
Current financial liabilities
Borrowings, current 80535000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1627000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 94065000
Total Trade payable 95692000
Other current financial liabilities 1722106000
Total current financial liabilities 1898333000
Other current liabilities 33988000
Provisions, current 1364000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1933685000
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 1934956000
Total equity and liabilites 4431697000
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)
1 PCB 129112000 537011000
2 BRAND LICENCING FEE 58253000 246575000
3 Unallocated 488073000 583845000
Total Segment Revenue 675438000 1367431000
Less: Inter segment revenue 0 0
Revenue from operations 675438000 1367431000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 PCB 2174000 22284000
2 BRAND LICENCING FEE 11933000 81295000
3 Unallocated 486781000 582569000
Total Profit before tax 500888000 686148000
i. Finance cost 12863000 12863000
ii. Other Unallocable Expenditure net off Unallocable income 661443000 661443000
Profit before tax -173418000 4844000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 PCB 645604000 645604000
2 BRAND LICENCING FEE 58253000 58253000
3 Unallocated 3727840000 3727840000
Total Segment Asset 4431697000 4431697000
Un-allocable Assets 0 0
Net Segment Asset 4431697000 4431697000
4 Segment Liabilities
Segment Liabilities
1 PCB 71019000 71019000
2 BRAND LICENCING FEE 10486000 10486000
3 Unallocated 1853451000 1853451000
Total Segment Liabilities 1934956000 1934956000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1934956000 1934956000
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 Gain / (Loss) on defined benefit obligations -2659000 -2659000
Total Amount of items that will not be reclassified to profit and loss -2659000 -2659000
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 -2659000 -2659000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 4844000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 19861000
Adjustments for decrease (increase) in inventories -4679000
Adjustments for decrease (increase) in trade receivables, current -25041000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -29505000
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 39707000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -70608000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 22902000
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) -2659000
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) -50022000
Net cash flows from (used in) operations -45178000
Dividends received -91568000
Interest paid 0
Interest received -592000
Income taxes paid (refund) 767000
Other inflows (outflows) of cash -490409000
Net cash flows from (used in) operating activities -628514000
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 485125000
Purchase of property, plant and equipment 6391000
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 91568000
Interest received 592000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 34676000
Net cash flows from (used in) investing activities 605570000
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 5149000
Payments of lease liabilities 0
Dividends paid 17000
Interest paid 19861000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -25027000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -47971000
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 -47971000
Cash and cash equivalents cash flow statement at beginning of period 59771000
Cash and cash equivalents cash flow statement at end of period 11800000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 MKUK & ASSOCIATES Yes 31-Oct-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 1367431000 1367431000
2 Total Expenditure 1362587000 1362587000
3 Net Profit/(Loss) 4844000 4844000
4 Earnings Per Share 0.03 0.03
5 Total Assets 4431697000 4431670000
6 Total Liabilities 1934956000 1934956000
7 Net Worth 2496741000 2496741000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) The company is yet to redeemed preference shares amounting to Rs. 16958.68 lacs, which was due for redemption in August 2019 due to inadequacy of Profits as per applicable provisions of the Act.
Textual Information(2) There are no sufficient profits for redemption of preference shares
Textual Information(3) NIL
Textual Information(4) NIL
Textual Information(5) NIL


Signatories detail
Name of CEO / Managing director AJIT G NAMBIAR
Name of CFO KARUNA BALU
Name of audit committee chairman NOWROZ J CAMA
Name of statutory auditor MANOJ KUMAR UKN
Name of other signatory, if any, with designation
Place BANGALORE
Date 28-May-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 BPL Limited BPL Medical Technologies Private Limited Common Director Any other transaction Lease Rent Agreement Approved by Audit Committee 19000 531000 512000
2 BPL Limited BPL Medical Technologies Private Limited Common Director Sale of goods or services Approved by Audit Committee 0 0 0
3 BPL Limited BPL Telecom Private Limited Invetsment by directors Sale of goods or services Approved by Audit Committee 66000 66000 0
4 BPL Limited BPL Telecom Private Limited Invetsment by directors Purchase of goods or services Approved by Audit Committee 70000 5269000 5199000
5 BPL Limited BPL Telecom Private Limited Invetsment by directors Sale of goods or services Approved by Audit Committee 8232000 30457000 38689000
6 BPL Limited BPL Telecom Private Limited Invetsment by directors Any other transaction Lease Rent Agreement Approved by Audit Committee 35000 21000 56000
7 BPL Limited Electronic Research Private Limited Common Director Any other transaction Lease Rent Agreement Approved by Audit Committee 2301000 921000 3222000
8 BPL Limited Electronic Research Private Limited Common Director Advance Approved by Audit Committee 108326000 106326000 2000000
Total value of transaction during the reporting period 119049000