Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol BANKA
MSEI Symbol NOTLISTED
ISIN INE862Y01015
Name of company BANKA BIOLOO 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 20-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 Single segment
Description of single segment Human Waste Disposal Management
Start date and time of board meeting 28-May-2025   16:30:00
End date and time of board meeting 28-May-2025   19:00:00
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
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 2022-05-30
Indicate Company website link for updated RPT policy of the Company https://www.bankabio.com/_files/ugd/8c91db_f3b05ce6cda04545a521398aa94a9e56.pdf
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 defaulted on payment of Loans and Debt Securities.



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 140845000 550003000
Other income 34000 3884000
Total income 140879000 553887000
2 Expenses
(a) Cost of materials consumed 54351000 157861000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -12482000 -4360000
(d) Employee benefit expense 76227000 291363000
(e) Finance costs 6785000 26953000
(f) Depreciation, depletion and amortisation expense 4579000 18195000
(f) Other Expenses
1 Operating Expenses 20369000 55467000
2 Other Expenses 8420000 30385000
Total other expenses 28789000 85852000
Total expenses 158249000 575864000
3 Total profit before exceptional items and tax -17370000 -21977000
4 Exceptional items -739000 -71965000
5 Total profit before tax -18109000 -93942000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -818000 -977000
9 Total tax expenses -818000 -977000
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 -17291000 -92965000
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 -17291000 -92965000
17 Other comprehensive income net of taxes 1786000 1786000
18 Total Comprehensive Income for the period -15505000 -91179000
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 108742000 108742000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 217324000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.59 -8.57
Diluted earnings (loss) per share from continuing operations -1.59 -8.57
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 -1.59 -8.57
Diluted earnings (loss) per share from continuing and discontinued operations -1.59 -8.57
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) .



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 93552000
Capital work-in-progress 76409000
Investment property
Goodwill 0
Other intangible assets 4522000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 9787000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 46310000
Total non-current financial assets 56097000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 230580000
2 Current assets
Inventories 58365000
Current financial asset
Current investments 0
Trade receivables, current 256791000
Cash and cash equivalents 79000
Bank balance other than cash and cash equivalents 41843000
Loans, current 0
Other current financial assets 96542000
Total current financial assets 395255000
Current tax assets (net) 20548000
Other current assets 8174000
Total current assets 482342000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 712922000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 108742000
Other equity 217324000
Total equity attributable to owners of parent 326066000
Non controlling interest
Total equity 326066000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 42215000
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
Total non-current financial liabilities 42215000
Provisions, non-current 7957000
Deferred tax liabilities (net) 2906000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 53078000
Current liabilities
Current financial liabilities
Borrowings, current 202548000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1105000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 42671000
Total Trade payable 43776000
Other current financial liabilities
Total current financial liabilities 246324000
Other current liabilities 77974000
Provisions, current 735000
Current tax liabilities (Net) 8745000
Deferred government grants, Current
Total current liabilities 333778000
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 386856000
Total equity and liabilites 712922000
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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post-employment benefit obligationsn 2386000 2386000
Total Amount of items that will not be reclassified to profit and loss 2386000 2386000
2 Income tax relating to items that will not be reclassified to profit or loss 600000 600000
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 1786000 1786000



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 -93942000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 26019000
Adjustments for decrease (increase) in inventories -4829000
Adjustments for decrease (increase) in trade receivables, current -60907000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 9347000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 1346000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 14972000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 25316000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 18195000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 4924000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1472000
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 3227000
Adjustments for share-based payments 4997000
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 -40000
Other adjustments to reconcile profit (loss) 934000
Other adjustments for non-cash items 71965000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 110484000
Net cash flows from (used in) operations 16542000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 9459000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 7083000
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 -200000
Purchase of property, plant and equipment 21124000
Proceeds from sales of investment property 263000
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 -3850000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5312000
Net cash flows from (used in) investing activities -30223000
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 276000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 53719000
Repayments of borrowings 0
Payments of lease liabilities 7451000
Dividends paid 0
Interest paid 26019000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 20525000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2615000
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 -2615000
Cash and cash equivalents cash flow statement at beginning of period 2694000
Cash and cash equivalents cash flow statement at end of period 79000





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 B D Saboo & Associates Yes 31-May-2027


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 BANKA BIOLOO LIMITED SAI BANKA SPV PRIVATE LIMITED Associate Company Loan 5000000 NA 0 1060000 0 Any other No such financial indebtness incurred 0 NA Loan 0.115 On demand Unsecured For execution of project and shortfall funding requirement of SPV
2 BANKA BIOLOO LIMITED SAI BANKA SPV PRIVATE LIMITED Associate Company Interest received NA 20000 68000 0
3 BANKA BIOLOO LIMITED SAI BANKA SPV PRIVATE LIMITED Associate Company Investment 5000000 NA 0 50000 50000
4 BANKA BIOLOO LIMITED ENZOTECH SOLUTIONS PRIVATE LIMITED Wholly Owned Subsidiary Investment 50000000 NA 0 43326000 43326000
5 BANKA BIOLOO LIMITED ENZOTECH SOLUTIONS PRIVATE LIMITED Wholly Owned Subsidiary Loan 50000000 NA 738000 26445000 27183000 Loan 0.115 On demand Unsecured For execution of project and shortfall funding requirement of subsidiary
6 BANKA BIOLOO LIMITED ENZOTECH SOLUTIONS PRIVATE LIMITED Wholly Owned Subsidiary Interest received 0 NA 0 1456000 1456000
7 BANKA BIOLOO LIMITED MEGALITER VARUNAA PRIVATE LIMITED Subsidiary Company Investment 50000000 NA 263000 10000000 9737000
8 BANKA BIOLOO LIMITED MEGALITER VARUNAA PRIVATE LIMITED Subsidiary Company Sale of goods or services 200000000 NA 47852000 52965000 55591000
9 BANKA BIOLOO LIMITED Mr. Sanjay Banka Executive Chairman (KMP) Remuneration 6000000 NA 1800000 245000 428000
10 BANKA BIOLOO LIMITED Mrs. Namita Sanjay Banka Managing Director (KMP) Remuneration 6000000 NA 1851000 215000 942000
11 BANKA BIOLOO LIMITED Mr. Vishal Murarka Chief Executive Officer & Execuitve Director (KMP) Remuneration 6000000 NA 2260000 305000 906000
12 BANKA BIOLOO LIMITED Mr. Akhilesh Kumar Tripathi Executive Director Remuneration 6000000 NA 1505000 0 199000
13 BANKA BIOLOO LIMITED Mr. Lakkimsetty Venkata Naga Padmanabham Chief Financial Officer Remuneration NA 1689000 235000 226000
14 BANKA BIOLOO LIMITED Mrs. Nitika Lakhotia Company Secretary & Compliance Officer Remuneration NA 443000 78000 73000
15 BANKA BIOLOO LIMITED Mr. Sanjay Kumar Gangwar Non-Executive Independent Director Any other transaction Sitting fee NA 20000 0 0
16 BANKA BIOLOO LIMITED Mr. Basava Raju Dumpala Non-Executive Independent Director Any other transaction Sitting fee NA 20000 0 0
17 BANKA BIOLOO LIMITED Mrs. Aparajita Agrawal Non-Executive Independent Director Any other transaction Sitting fee NA 20000 0 0
18 BANKA BIOLOO LIMITED Mr. Anil Sharma Non-Executive Independent Director Any other transaction Sitting fee NA 20000 0 0
19 BANKA BIOLOO LIMITED Mr. Vineet Satyanarayan Murarka Director of Wholly Owned Subsidiary, Enzotech Solutions Private Limited Remuneration NA 1050000 158000 158000
20 BANKA BIOLOO LIMITED Mr. Navneet Kumar Murarka Director of Wholly Owned Subsidiary, Enzotech Solutions Private Limited Remuneration NA 420000 70000 70000
21 BANKA BIOLOO LIMITED Ms. Smriti Banka Relative of Director Any other transaction Salary (Office of place of profit) 300000 NA 278000 0 51000
Total value of transaction during the reporting period 60249000