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 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 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



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 148353000 541735000
Other income 179000 3278000
Total income 148532000 545013000
2 Expenses
(a) Cost of materials consumed 57220000 155308000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -12482000 4269000
(d) Employee benefit expense 76249000 291472000
(e) Finance costs 10273000 37611000
(f) Depreciation, depletion and amortisation expense 6645000 25308000
(f) Other Expenses
1 Operating Expenses 22421000 55510000
2 Other Expenses 6622000 63905000
Total other expenses 29043000 119415000
Total expenses 166948000 633383000
3 Total profit before exceptional items and tax -18416000 -88370000
4 Exceptional items 0 -3151000
5 Total profit before tax -18416000 -91521000
6 Tax expense
7 Current tax -64000 -64000
8 Deferred tax -2120000 -2087000
9 Total tax expenses -2184000 -2151000
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 -16232000 -89370000
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 75000 284000
16 Total profit (loss) for period -16157000 -89086000
17 Other comprehensive income net of taxes 1786000 1786000
18 Total Comprehensive Income for the period -14371000 -87300000
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 -14464000 -87366000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 93000 64000
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 206392000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.5 -8.21
Diluted earnings (loss) per share from continuing operations -1.5 -8.21
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 -1.5 -8.21
Diluted earnings (loss) per share from continuing and discontinued operations -1.5 -8.21
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 154045000
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 438000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 53722000
Total non-current financial assets 54160000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 289136000
2 Current assets
Inventories 58176000
Current financial asset
Current investments 0
Trade receivables, current 277965000
Cash and cash equivalents 2452000
Bank balance other than cash and cash equivalents 44039000
Loans, current 0
Other current financial assets 96542000
Total current financial assets 420998000
Current tax assets (net) 20554000
Other current assets 32685000
Total current assets 532413000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 821549000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 108742000
Other equity 206392000
Total equity attributable to owners of parent 315134000
Non controlling interest 719000
Total equity 315853000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 116709000
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 116709000
Provisions, non-current 7957000
Deferred tax liabilities (net) 2089000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 126755000
Current liabilities
Current financial liabilities
Borrowings, current 225815000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7247000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 47229000
Total Trade payable 54476000
Other current financial liabilities 14556000
Total current financial liabilities 294847000
Other current liabilities 83359000
Provisions, current 735000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 378941000
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 505696000
Total equity and liabilites 821549000
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 of post-employment benefit obligations 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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -91521000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 36677000
Adjustments for decrease (increase) in inventories 24471000
Adjustments for decrease (increase) in trade receivables, current -48317000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2828000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 24025000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 15192000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 25187000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 25308000
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 -496000
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 3278000
Adjustments for share-based payments 4997000
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates -283000
Other adjustments for which cash effects are investing or financing cash flow -37000
Other adjustments to reconcile profit (loss) 934000
Other adjustments for non-cash items 3151000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 110193000
Net cash flows from (used in) operations 18672000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 9987000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 8685000
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 44812000
Proceeds from sales of investment property 365000
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 -3278000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -12434000
Net cash flows from (used in) investing activities -60159000
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 94672000
Repayments of borrowings 0
Payments of lease liabilities 7451000
Dividends paid 0
Interest paid 36677000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 50820000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -654000
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 -654000
Cash and cash equivalents cash flow statement at beginning of period 3106000
Cash and cash equivalents cash flow statement at end of period 2452000





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