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 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 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



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 7434299000 29095967000
Other income 30968000 90531000
Total income 7465267000 29186498000
2 Expenses
(a) Cost of materials consumed 5857345000 21924329000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -117212000 277889000
(d) Employee benefit expense 118428000 463421000
(e) Finance costs 54595000 309558000
(f) Depreciation, depletion and amortisation expense 119883000 460951000
(f) Other Expenses
1 EXCISE DUTY 206632000 944566000
2 OTHER EXPENSES 876121000 3439859000
Total other expenses 1082753000 4384425000
Total expenses 7115792000 27820573000
3 Total profit before exceptional items and tax 349475000 1365925000
4 Exceptional items 0 0
5 Total profit before tax 349475000 1365925000
6 Tax expense
7 Current tax 74582000 246838000
8 Deferred tax -674000 90597000
9 Total tax expenses 73908000 337435000
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 275567000 1028490000
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 275567000 1028490000
17 Other comprehensive income net of taxes 81000 7467000
18 Total Comprehensive Income for the period 275648000 1035957000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 254883000 949654000
Total profit or loss, attributable to non-controlling interests 20684000 78836000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 30000 7356000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 111000 111000
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 7720707000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.86 3.26
Diluted earnings (loss) per share from continuing operations 0.86 3.26
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 0.86 3.26
Diluted earnings (loss) per share from continuing and discontinued operations 0.86 3.26
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 6098774000
Capital work-in-progress 1098954000
Investment property 203777000
Goodwill 19786000
Other intangible assets 16350000
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 107769000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 315510000
Total non-current financial assets 423279000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 7860920000
2 Current assets
Inventories 4445910000
Current financial asset
Current investments 1471800000
Trade receivables, current 1317246000
Cash and cash equivalents 195536000
Bank balance other than cash and cash equivalents 81845000
Loans, current 0
Other current financial assets 173474000
Total current financial assets 3239901000
Current tax assets (net) 0
Other current assets 0
Total current assets 7685811000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 15546731000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 295163000
Other equity 7720707000
Total equity attributable to owners of parent 8015870000
Non controlling interest 297767000
Total equity 8313637000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2590953000
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 0
Total Trade payable 0
Other non-current financial liabilities 33798000
Total non-current financial liabilities 2624751000
Provisions, non-current 34863000
Deferred tax liabilities (net) 309549000
Deferred government grants, Non-current 0
Other non-current liabilities 10402000
Total non-current liabilities 2979565000
Current liabilities
Current financial liabilities
Borrowings, current 2761444000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 93690000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1201685000
Total Trade payable 1295375000
Other current financial liabilities 68406000
Total current financial liabilities 4125225000
Other current liabilities 71315000
Provisions, current 11919000
Current tax liabilities (Net) 45070000
Deferred government grants, Current 0
Total current liabilities 4253529000
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 7233094000
Total equity and liabilites 15546731000
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)
1 OIL & VANASPATI 2758589000 9863382000
2 DISTILLERY 2887238000 11965931000
3 REAL ESTATE 15624000 112021000
4 SVAKSHA DISTILLERY LIMITED 2058079000 8444882000
5 GOYAL DISTILLERY PRIVATE LIMITED 79000 79000
Total Segment Revenue 7719609000 30386295000
Less: Inter segment revenue 254342000 254342000
Revenue from operations 7465267000 29186498000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 OIL & VANASPATI 42143000 188252000
2 DISTILLERY 286037000 1148672000
3 REAL ESTATE 701000 24703000
4 SVAKSHA DISTILLERY LIMITED 195124000 776501000
5 GOYAL DISTILLERY PRIVATE LIMITED -52000 -1695000
Total Profit before tax 523953000 2136433000
i. Finance cost 174478000 174478000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 349475000 1365924000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 OIL & VANASPATI 4435972000 4435972000
2 DISTILLERY 6423613000 6423613000
3 REAL ESTATE 459565000 459565000
4 SVAKSHA DISTILLERY LIMITED 4093262000 4093262000
5 GOYAL DISTILLERY PRIVATE LIMITED 134319000 134319000
Total Segment Asset 15546731000 15546731000
Un-allocable Assets 0 0
Net Segment Asset 15546731000 15546731000
4 Segment Liabilities
Segment Liabilities
1 OIL & VANASPATI 1950098000 1950098000
2 DISTILLERY 3140900000 3140900000
3 REAL ESTATE 32316000 32316000
4 SVAKSHA DISTILLERY LIMITED 1799514000 1799514000
5 GOYAL DISTILLERY PRIVATE LIMITED 717000 717000
Total Segment Liabilities 6923545000 6923545000
Un-allocable Liabilities 309549000 309549000
Net Segment Liabilities 7233094000 7233094000
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 ITEMS THAT WILL NOT BE RECLASSIFIED TO PROFIT OR LOSS 81000 9952000
Total Amount of items that will not be reclassified to profit and loss 81000 9952000
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 2485000
5 Total Other comprehensive income 81000 7467000



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 1365925000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 309558000
Adjustments for decrease (increase) in inventories -597462000
Adjustments for decrease (increase) in trade receivables, current -328789000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -67669000
Adjustments for decrease (increase) in other non-current assets -6154000
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 460951000
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 248057000
Adjustments for other financial liabilities, non-current -527198000
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) -509598000
Net cash flows from (used in) operations 856327000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 224352000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 631975000
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 1337258000
Proceeds from sales of investment property 0
Purchase of investment property 19786000
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 67669000
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 -1289375000
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 592176000
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 -302837000
Net cash flows from (used in) financing activities 831508000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 174108000
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 174108000
Cash and cash equivalents cash flow statement at beginning of period 21428000
Cash and cash equivalents cash flow statement at end of period 195536000





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