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 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 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



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 187365000 783586000
Other income 488721000 586062000
Total income 676086000 1369648000
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 14558000 21558000
(f) Depreciation, depletion and amortisation expense 6006000 22902000
(f) Other Expenses
1 Auditors Remuneration 236000 911000
2 Legal & Professional 27128000 93320000
3 Office Maintainance 2014000 9985000
4 Selling Expences 421000 2121000
5 Communication Expences 486000 1693000
6 Travelling Expences 1588000 8645000
7 Rates & Taxes 2328000 3728000
8 Conveyance Expences 15000 74000
9 Frieght Charges 2444000 8260000
10 Other Expences 10801000 33151000
Total other expenses 47461000 161888000
Total expenses 190489000 706496000
3 Total profit before exceptional items and tax 485597000 663152000
4 Exceptional items -661443000 -661443000
5 Total profit before tax -175846000 1709000
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 -176612000 943000
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 -176612000 943000
17 Other comprehensive income net of taxes -2659000 -2659000
18 Total Comprehensive Income for the period -179271000 -1716000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 2480000
Total profit or loss, attributable to non-controlling interests 0 -1538000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 -178000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 -1538000
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
Diluted earnings (loss) per share from continuing operations 0 0
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
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
24 Debt equity ratio 0.0003 0.0003
25 Debt service coverage ratio 0.0047 0.0047
26 Interest service coverage ratio 0.02 0.02
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 362929000
Capital work-in-progress 3085358000
Investment property 16022000
Goodwill 230870000
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 1242792000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 313489000
Total non-current financial assets 1556281000
Deferred tax assets (net) 293822000
Other non-current assets 25294000
Total non-current assets 5571804000
2 Current assets
Inventories 52760000
Current financial asset
Current investments 0
Trade receivables, current 238925000
Cash and cash equivalents 12168000
Bank balance other than cash and cash equivalents 3072000
Loans, current 0
Other current financial assets 71000
Total current financial assets 254236000
Current tax assets (net) 100958000
Other current assets 149169000
Total current assets 557123000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6128927000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 489767000
Other equity 2003811000
Total equity attributable to owners of parent 2493578000
Non controlling interest 1344848000
Total equity 3838426000
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 217470000
Total non-current financial liabilities 217470000
Provisions, non-current 1271000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 218741000
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 225165000
Total Trade payable 226792000
Other current financial liabilities 1723283000
Total current financial liabilities 2030610000
Other current liabilities 39786000
Provisions, current 1364000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2071760000
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 2290501000
Total equity and liabilites 6128927000
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 PCB 129112000 537011000
2 BRAND LICENCING FEE 58253000 246575000
3 POWER GENERATION 0 0
4 Unallocated 488721000 586062000
Total Segment Revenue 676086000 1369648000
Less: Inter segment revenue 0 0
Revenue from operations 676086000 1369648000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 PCB 2174000 22284000
2 BRAND LICENCING FEE 11933000 81295000
3 POWER GENERATION -734000 -1439000
4 Unallocated 486782000 582569000
Total Profit before tax 500155000 684709000
i. Finance cost 14558000 14558000
ii. Other Unallocable Expenditure net off Unallocable income 661443000 661443000
Profit before tax -175846000 1709000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 PCB 645604000 645604000
2 BRAND LICENCING FEE 58253000 58253000
3 POWER GENERATION 3378081000 3378081000
4 Unallocated 2046989000 2046989000
Total Segment Asset 6128927000 6128927000
Un-allocable Assets 0 0
Net Segment Asset 6128927000 6128927000
4 Segment Liabilities
Segment Liabilities
1 PCB 71019000 71019000
2 BRAND LICENCING FEE 10486000 10486000
3 POWER GENERATION 200664000 200664000
4 Unallocated 2008332000 2008332000
Total Segment Liabilities 2290501000 2290501000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2290501000 2290501000
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 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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1709000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 21558000
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 -20398000
Adjustments for decrease (increase) in other non-current assets -10753000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -33000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 39308000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -72970000
Adjustments for increase (decrease) in other non-current liabilities 1925000
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) 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) -48181000
Net cash flows from (used in) operations -46472000
Dividends received -91568000
Interest paid 0
Interest received -592000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -492627000
Net cash flows from (used in) operating activities -631259000
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 36894000
Net cash flows from (used in) investing activities 607788000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries -381000
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 2925000
Payments of lease liabilities 0
Dividends paid 17000
Interest paid 21558000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -24881000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -48352000
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 -48352000
Cash and cash equivalents cash flow statement at beginning of period 60520000
Cash and cash equivalents cash flow statement at end of period 12168000





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 1369648000 1369648000
2 Total Expenditure 1367940000 1367940000
3 Net Profit/(Loss) 1709000 1709000
4 Earnings Per Share 0 0
5 Total Assets 6128927000 6128927000
6 Total Liabilities 2290501000 2290501000
7 Net Worth 3838426000 3838426000


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)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)


Text Block
Textual Information(1) The company is yet to redeem preference shares amounting to Rs. 16958.68 lacs, which had fallen due for redemption in August 2019
Textual Information(2) There are no sufficient profits for redemption of preference shares. n n
Textual Information(3) NIL
Textual Information(4) NIL
Textual Information(5) NIL
Textual Information(6) The financial statements of a subsidiary BPL Power Projects (AP) Pvt Ltd, audited by us, which is consolidated with the Company are prepared based on going concern assumption. Considering various matters, we are of the view that the factors underlying the going concern assumption no longer exist.
Textual Information(7) BPL Power Projects (AP) Private Limited is one of the subsidiaries of the company. The company has underlying assets which are available to the company. BPPL is yet to commence commercial operations. Hence, the management is of the opinion that the company is a going concern.
Textual Information(8) NIL
Textual Information(9) NIL
Textual Information(10) 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