Integrated Filing — IndAS



General information about company
Scrip Code 524332
NSE Symbol BCLIND
MSEI Symbol NA
ISIN INE412G01024
Name of company BCL 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 29-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 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 Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   13:30:00
End date and time of board meeting 29-May-2025   15:40:00
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 2025-02-13
Indicate Company website link for updated RPT policy of the Company www.bcl.ind.in
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
NO DEFAILTS



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 5377880000 20654547000
Other income 29321000 87082000
Total income 5407201000 20741629000
2 Expenses
(a) Cost of materials consumed 4185951000 15489396000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8060000 300690000
(d) Employee benefit expense 73477000 288115000
(e) Finance costs 12326000 119430000
(f) Depreciation, depletion and amortisation expense 77897000 297842000
(f) Other Expenses
1 other expenses 604108000 2357143000
2 excise duty 206632000 944566000
Total other expenses 810740000 3301709000
Total expenses 5168451000 19797182000
3 Total profit before exceptional items and tax 238750000 944447000
4 Exceptional items 0 0
5 Total profit before tax 238750000 944447000
6 Tax expense
7 Current tax 55000000 213000000
8 Deferred tax -9289000 16281000
9 Total tax expenses 45711000 229281000
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 193039000 715166000
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 193039000 715166000
17 Other comprehensive income net of taxes -363000 9508000
18 Total Comprehensive Income for the period 192676000 724674000
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 295163000 295163000
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 0.66 2.46
Diluted earnings (loss) per share from continuing operations 0.66 2.46
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 0.66 2.46
Diluted earnings (loss) per share from continuing and discontinued operations 0.66 2.46
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 3417569000
Capital work-in-progress 1001623000
Investment property 241910000
Goodwill 0
Other intangible assets 16310000
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 787252000
Trade receivables, non-current 78634000
Loans, non-current 0
Other non-current financial assets 30000
Total non-current financial assets 865916000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 5543328000
2 Current assets
Inventories 3758997000
Current financial asset
Current investments 1325626000
Trade receivables, current 919883000
Cash and cash equivalents 192572000
Bank balance other than cash and cash equivalents 81300000
Loans, current 1030291000
Other current financial assets 157140000
Total current financial assets 3706812000
Current tax assets (net) 0
Other current assets 0
Total current assets 7465809000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 13009137000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 295163000
Other equity 7406622000
Total equity attributable to owners of parent 7701785000
Non controlling interest
Total equity 7701785000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1750394000
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 1750394000
Provisions, non-current 31834000
Deferred tax liabilities (net) 183853000
Deferred government grants, Non-current 0
Other non-current liabilities 43393000
Total non-current liabilities 2009474000
Current liabilities
Current financial liabilities
Borrowings, current 1970806000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 41887000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1146827000
Total Trade payable 1188714000
Other current financial liabilities 54183000
Total current financial liabilities 3213703000
Other current liabilities 54223000
Provisions, current 9868000
Current tax liabilities (Net) 20084000
Deferred government grants, Current 0
Total current liabilities 3297878000
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 5307352000
Total equity and liabilites 13009137000
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)
1 OIL & VANASPATI 2758589000 9863382000
2 DISTILLERY 2887238000 11965931000
3 REAL ESTATE 15624000 112021000
Total Segment Revenue 5661451000 21941334000
Less: Inter segment revenue 254250000 254250000
Revenue from operations 5407201000 20741629000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 OIL & VANASPATI 42235000 188344000
2 DISTILLERY 286037000 1148672000
3 REAL ESTATE 701000 24703000
Total Profit before tax 328973000 1361719000
i. Finance cost 90223000 90223000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 238750000 944447000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 OIL & VANASPATI 6125959000 6125959000
2 DISTILLERY 6423613000 6423613000
3 REAL ESTATE 459565000 459565000
Total Segment Asset 13009137000 13009137000
Un-allocable Assets 0 0
Net Segment Asset 13009137000 13009137000
4 Segment Liabilities
Segment Liabilities
1 OIL & VANASPATI 1950283000 1950283000
2 DISTILLERY 3140900000 3140900000
3 REAL ESTATE 32316000 32316000
Total Segment Liabilities 5123499000 5123499000
Un-allocable Liabilities 183853000 183853000
Net Segment Liabilities 5307352000 5307352000
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 ITEMS THAT WILL NOT BE RECLASSIFIED TO PROFIT OR LOSS -363000 9508000
Total Amount of items that will not be reclassified to profit and loss -363000 9508000
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
5 Total Other comprehensive income -363000 9508000



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 944447000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 119430000
Adjustments for decrease (increase) in inventories -308167000
Adjustments for decrease (increase) in trade receivables, current -29403000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -62220000
Adjustments for decrease (increase) in other non-current assets -5803000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -892000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
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 297842000
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 381955000
Adjustments for other financial liabilities, non-current -659104000
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) -266362000
Net cash flows from (used in) operations 678085000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 225412000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 452673000
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 1106593000
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 102603000
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 62220000
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 61038000
Net cash flows from (used in) investing activities -1085938000
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 615960000
Proceeds from borrowings 371299000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 73791000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -108322000
Net cash flows from (used in) financing activities 805146000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 171881000
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 171881000
Cash and cash equivalents cash flow statement at beginning of period 20691000
Cash and cash equivalents cash flow statement at end of period 192572000





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 AMRG & ASSOCIATES Yes 31-Aug-2026


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 BCL INDUSTRIES LIMITED SUNITA MITTAL RELATIVES OF DIRECTOR Any other transaction LEASE RENT PAID 500000000 APPROVED 15000 0 -85000
2 BCL INDUSTRIES LIMITED SARA GARG RELATIVES OF DIRECTOR Any other transaction LEASE RENT PAID 500000000 APPROVED 15000 0 -85000
3 BCL INDUSTRIES LIMITED GULAB SINGH CFO Remuneration 500000000 APPROVED 901000 0 0
4 BCL INDUSTRIES LIMITED KUSHAL IMPEX PROP. RELATIVES OF DIRECTOR Purchase of goods or services 1000000000 APPROVED 191159000 630617000 542417000
5 BCL INDUSTRIES LIMITED MITTAL ENTERPRISES PARTNERSHIP FIRM OF RELATIVE OF DIRECTOR Purchase of goods or services 600000000 APPROVED 152259000 492548000 575877000
6 BCL INDUSTRIES LIMITED SVAKSHA DISTILLERY LIMITED SUBSIDIARY Interest received 1500000000 APPROVED 28731000 493598000 976956000
7 BCL INDUSTRIES LIMITED RAJINDER MITTAL MG. DIRECTOR Any other transaction LEASE RENT PAID 500000000 APPROVED 3000 0 0
8 BCL INDUSTRIES LIMITED KUSHAL MITTAL JT. MG. DIRECTOR Any other transaction LEASE RENT PAID 500000000 APPROVED 519000 -475000 -475000
9 BCL INDUSTRIES LIMITED RAJINDER MITTAL MG. DIRECTOR Remuneration 500000000 APPROVED 6000000 0 0
10 BCL INDUSTRIES LIMITED KUSHAL MITTAL JT. MG. DIRECTOR Remuneration 500000000 APPROVED 4800000 0 0
11 BCL INDUSTRIES LIMITED SAT NARAIN GOYAL WHOLE TIME DIRECTOR Remuneration 500000000 APPROVED 600000 0 0
12 BCL INDUSTRIES LIMITED AJEET KUMAR THAKUR COMPANY SECRETARY Remuneration 500000000 APPROVED 592000 0 0
Total value of transaction during the reporting period 385594000