Integrated Filing — IndAS



General information about company
Scrip Code 531719
NSE Symbol BHAGCHEM
MSEI Symbol NOTLISTED
ISIN INE414D01027
Name of company Bhagiradha Chemicals & 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Single segment
Description of single segment Manufacturing of Agro Chemicals
Start date and time of board meeting 28-May-2025   12:00:00
End date and time of board meeting 28-May-2025   17:15:00
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 1226222000 4404741000
Other income 13168000 92781000
Total income 1239390000 4497522000
2 Expenses
(a) Cost of materials consumed 700791000 2790064000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 136243000 -8777000
(d) Employee benefit expense 109922000 406831000
(e) Finance costs 15524000 71131000
(f) Depreciation, depletion and amortisation expense 35952000 138639000
(f) Other Expenses
1 Other Expenses 218496000 847138000
Total other expenses 218496000 847138000
Total expenses 1216928000 4245026000
3 Total profit before exceptional items and tax 22462000 252496000
4 Exceptional items 0 0
5 Total profit before tax 22462000 252496000
6 Tax expense
7 Current tax 20786000 75275000
8 Deferred tax 10518000 38648000
9 Total tax expenses 31304000 113923000
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 -8842000 138573000
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 -8842000 138573000
17 Other comprehensive income net of taxes 750000 1038000
18 Total Comprehensive Income for the period -8092000 139611000
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 129669000 129669000
Face value of equity share capital 1 1
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 -0.08 1.14
Diluted earnings (loss) per share from continuing operations -0.03 1.14
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 -0.08 1.14
Diluted earnings (loss) per share from continuing and discontinued operations -0.03 1.14
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 2431666000
Capital work-in-progress 2878053000
Investment property
Goodwill 0
Other intangible assets 16844000
Intangible assets under development 13933000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 59176000
Total non-current financial assets 59176000
Deferred tax assets (net)
Other non-current assets 183091000
Total non-current assets 5582763000
2 Current assets
Inventories 1297110000
Current financial asset
Current investments 0
Trade receivables, current 1738607000
Cash and cash equivalents 287981000
Bank balance other than cash and cash equivalents 9856000
Loans, current 0
Other current financial assets 3439000
Total current financial assets 2039883000
Current tax assets (net) 916000
Other current assets 410875000
Total current assets 3748784000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9331547000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 129669000
Other equity 6692550000
Total equity attributable to owners of parent 6822219000
Non controlling interest
Total equity 6822219000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 300465000
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 39953000
Total non-current financial liabilities 340418000
Provisions, non-current 2461000
Deferred tax liabilities (net) 213896000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 556775000
Current liabilities
Current financial liabilities
Borrowings, current 544019000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 29729000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 902051000
Total Trade payable 931780000
Other current financial liabilities 396720000
Total current financial liabilities 1872519000
Other current liabilities 30951000
Provisions, current 28985000
Current tax liabilities (Net) 20098000
Deferred government grants, Current
Total current liabilities 1952553000
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 2509328000
Total equity and liabilites 9331547000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain / (loss) on employees defined benefit plan 1039000 1445000
2 Deferred tax credit on above -289000 -407000
Total Amount of items that will not be reclassified to profit and loss 750000 1038000
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 750000 1038000



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 252496000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 51417000
Adjustments for decrease (increase) in inventories -182222000
Adjustments for decrease (increase) in trade receivables, current -667753000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -291290000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 282273000
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 138639000
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 41459000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -2850000
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) -630327000
Net cash flows from (used in) operations -377831000
Dividends received 0
Interest paid 0
Interest received -37142000
Income taxes paid (refund) 72163000
Other inflows (outflows) of cash -40853000
Net cash flows from (used in) operating activities -527989000
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 0
Purchase of property, plant and equipment 2522831000
Proceeds from sales of investment property 35662000
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 35581000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 451677000
Net cash flows from (used in) investing activities -1999911000
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 2557918000
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 230276000
Repayments of borrowings 0
Payments of lease liabilities 10365000
Dividends paid 12449000
Interest paid 48748000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2716632000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 188732000
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 188732000
Cash and cash equivalents cash flow statement at beginning of period 99249000
Cash and cash equivalents cash flow statement at end of period 287981000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 R KANKARIA & UTTAM SINGHI Yes 30-Jun-2026