Integrated Filing — IndAS



General information about company
Scrip Code 532930
NSE Symbol BGRENERGY
MSEI Symbol NOTLISTED
ISIN INR661I01014
Name of company BGR ENERGY SYSTEMS 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 21-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   12:30:00
End date and time of board meeting 28-May-2025   18:30:00
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 1300700000 4524800000
Other income 1870500000 2101600000
Total income 3171200000 6626400000
2 Expenses
(a) Cost of materials consumed 1427500000 5237100000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 168600000 546500000
(e) Finance costs 2128400000 5995700000
(f) Depreciation, depletion and amortisation expense 44100000 129400000
(f) Other Expenses
1 Cost of Manufacturing and Construction 333100000 931700000
2 Other direct cost 10900000 31300000
3 Other expenses 2382200000 3439300000
Total other expenses 2726200000 4402300000
Total expenses 6494800000 16311000000
3 Total profit before exceptional items and tax -3323600000 -9684600000
4 Exceptional items 0 -46400000
5 Total profit before tax -3323600000 -9731000000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 0 0
9 Total tax expenses 0 0
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 -3323600000 -9731000000
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 -3323600000 -9731000000
17 Other comprehensive income net of taxes 32800000 34400000
18 Total Comprehensive Income for the period -3290800000 -9696600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -3303200000 -9724000000
Total profit or loss, attributable to non-controlling interests -20400000 -7000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -3270400000 -9689600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -20400000 -7000000
21 Details of equity share capital
Paid-up equity share capital 721600000 721600000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve -16803000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -45.77 -134.75
Diluted earnings (loss) per share from continuing operations -45.77 -134.75
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 -45.77 -134.75
Diluted earnings (loss) per share from continuing and discontinued operations -45.77 -134.75
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) As given detailed in the outcome of Board Meeting submitted to stock exchange n



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 2825100000
Capital work-in-progress 2500000
Investment property 20000000
Goodwill 0
Other intangible assets 300000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 21500000
Trade receivables, non-current 1463300000
Loans, non-current 352500000
Other non-current financial assets 5900000
Total non-current financial assets 1843200000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 4691100000
2 Current assets
Inventories 150600000
Current financial asset
Current investments 0
Trade receivables, current 3572400000
Cash and cash equivalents 515900000
Bank balance other than cash and cash equivalents 260700000
Loans, current 4167200000
Other current financial assets 600000
Total current financial assets 8516800000
Current tax assets (net) 0
Other current assets 33652300000
Total current assets 42319700000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 47010800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 721600000
Other equity -16803000000
Total equity attributable to owners of parent -16081400000
Non controlling interest -316500000
Total equity -16397900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4331800000
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 776400000
Total Trade payable 776400000
Other non-current financial liabilities
Total non-current financial liabilities 5108200000
Provisions, non-current 712000000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 5820200000
Current liabilities
Current financial liabilities
Borrowings, current 30367200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1218700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11586400000
Total Trade payable 12805100000
Other current financial liabilities 10651100000
Total current financial liabilities 53823400000
Other current liabilities 3747300000
Provisions, current 17800000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 57588500000
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 63408700000
Total equity and liabilites 47010800000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) As given detailed in the outcome of Board Meeting submitted to stock exchange



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 Capital goods 256600000 1078700000
2 Construction and EPC contracts 1044100000 3446100000
3 Unallocated 0 0
Total Segment Revenue 1300700000 4524800000
Less: Inter segment revenue 0 0
Revenue from operations 1300700000 4524800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Capital goods 22000000 70700000
2 Construction and EPC contracts -1297000000 -4062900000
3 Unallocated 79800000 256900000
Total Profit before tax -1195200000 -3735300000
i. Finance cost 2128400000 2128400000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -3323600000 -9731000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Capital goods 1116500000 1116500000
2 Construction and EPC contracts 45578300000 45578300000
3 Unallocated 316000000 316000000
Total Segment Asset 47010800000 47010800000
Un-allocable Assets 0 0
Net Segment Asset 47010800000 47010800000
4 Segment Liabilities
Segment Liabilities
1 Capital goods 1434800000 1434800000
2 Construction and EPC contracts 57642100000 57642100000
3 Unallocated 4331800000 4331800000
Total Segment Liabilities 63408700000 63408700000
Un-allocable Liabilities 0 0
Net Segment Liabilities 63408700000 63408700000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) As given detailed in the outcome of Board Meeting submitted to stock exchange



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -32800000 -34400000
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 32800000 34400000



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 -9731000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5995700000
Adjustments for decrease (increase) in inventories 283000000
Adjustments for decrease (increase) in trade receivables, current 1972000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -5597200000
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 -11594100000
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 129400000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -95600000
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) -9800000
Other adjustments for non-cash items 34400000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -8882200000
Net cash flows from (used in) operations -18613200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -38900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -18574300000
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 17500000
Purchase of property, plant and equipment 800000
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 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 16700000
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 20614300000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 1780400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 18833900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 276300000
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 276300000
Cash and cash equivalents cash flow statement at beginning of period 239600000
Cash and cash equivalents cash flow statement at end of period 515900000





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 Adverse 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 Anand & Ponnappan Yes 31-Mar-2028


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 6626400000 6626400000
2 Total Expenditure 16311000000 16311000000
3 Net Profit/(Loss) -9731000000 -9731000000
4 Earnings Per Share -134.75 -134.75
5 Total Assets 47010800000 47010800000
6 Total Liabilities 63408700000 63408700000
7 Net Worth -16081400000 -16081400000


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) Adverse opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Adverse opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)


Text Block
Textual Information(1) As given detailed in the outcome of Board Meeting submitted to stock exchange
Textual Information(2) Impact not quantified by Audior
Textual Information(3) Not Quantifiable
Textual Information(4) As given detailed in the outcome of Board Meeting submitted to stock exchange
Textual Information(5) As given detailed in the outcome of Board Meeting submitted to stock exchange
Textual Information(6) As given detailed in the outcome of Board Meeting submitted to stock exchange
Textual Information(7) Impact not quantified by Audior
Textual Information(8) Not Quantifiable
Textual Information(9) As given detailed in the outcome of Board Meeting submitted to stock exchange
Textual Information(10) As given detailed in the outcome of Board Meeting submitted to stock exchange


Signatories detail
Name of CEO / Managing director ARJUN GOVIND RAGHUPATHY
Name of CFO SESHADRI PATTABIRAMAN
Name of audit committee chairman Krishnamoorthi Meyyanathan
Name of statutory auditor R.PONNAPPAN
Name of other signatory, if any, with designation
Place Chennai
Date 28-May-2025