Integrated Filing — IndAS



General information about company
Scrip Code 526849
NSE Symbol BANARBEADS
MSEI Symbol NOTLISTED
ISIN INE655B01011
Name of company BANARAS BEADS LIMITED
Type of company SME
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 13-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 GLASS BEADS AND HANDICRAFTS ITEMS
Start date and time of board meeting 29-May-2025   15:00:00
End date and time of board meeting 29-May-2025   17:10:00
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 No
(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 2025-01-30
Indicate Company website link for updated RPT policy of the Company www.bblinvestor.com
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NOT APPLICABLE



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 71971000 315632000
Other income 4810000 19905000
Total income 76781000 335537000
2 Expenses
(a) Cost of materials consumed 40468000 141489000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -15556000 -20843000
(d) Employee benefit expense 16769000 56838000
(e) Finance costs 2049000 6679000
(f) Depreciation, depletion and amortisation expense 3626000 13937000
(f) Other Expenses
1 Other Expenses 20679000 96909000
Total other expenses 20679000 96909000
Total expenses 68035000 295009000
3 Total profit before exceptional items and tax 8746000 40528000
4 Exceptional items 0 0
5 Total profit before tax 8746000 40528000
6 Tax expense
7 Current tax 2450000 9950000
8 Deferred tax -303000 -303000
9 Total tax expenses 2147000 9647000
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 6599000 30881000
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 6599000 30881000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 6599000 30881000
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 66142000 66142000
Face value of equity share capital 10 10
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 0.99 4.65
Diluted earnings (loss) per share from continuing operations 0.99 4.65
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 0.99 4.65
Diluted earnings (loss) per share from continuing and discontinued operations 0.99 4.65
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The above audited Stand Alone Ind AS Financial result for quarter and year ended on 31.03.2025 were reviewed and recommended by the audit committee and approved by the Board in the meeting held on 29.05.2025. n2. During the quarter, no complaint was received from share holders/SEBI/OTHERS. No complaint was pending unresolved as on 31.03.2025. n3. The company's main business is export of Glass beads, Handicrafts and other related items. All those items come in one segment. The main commercial activities of the company is at Varanasi, hence segmentwise reporting as appliacble under IND AS 108 is not applicable. n4. The statutory auditors of the company have carried out audit of the above results as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015. n5. The above results were prepared in accordance with the Companies( Indian Accounting Standards ) Rules 2015 (IND AS) prescribed under Section 133 of the Companies Act 2013 and other recognised Accounting Practices and policies to the extent applicable. n6. Corresponding figures in previous year / period have been regrouped wherever considered necessary. n7. There are no subsidiary/associate/joint venture company(ies) and hence only Standalone financials are provided. n8.The Result for the quarter ended 31.03.2025 are available on the Bombay Stock Exchange website (URL:www.bseindia.com/corporates), the National Stock Exchange website (URL:www.nseindia.com/corporate) and on the Company's website (URL:www.bblinvestor.com). n9.The figures for the quarter ended 31 March 2025 and corresponding quarter ended 31 March 2024 are the balancing figures between the audited figures in respect of the full financial year and year to date figure upto the third quarter of the respective financial year which were subject to limited review.



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 101665000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 41000
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 29811000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 51743000
Total non-current financial assets 81554000
Deferred tax assets (net) 462000
Other non-current assets 122962000
Total non-current assets 306684000
2 Current assets
Inventories 263273000
Current financial asset
Current investments 0
Trade receivables, current 51036000
Cash and cash equivalents 13957000
Bank balance other than cash and cash equivalents 15723000
Loans, current 0
Other current financial assets 5669000
Total current financial assets 86385000
Current tax assets (net) 9256000
Other current assets 718000
Total current assets 359632000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 666316000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 66142000
Other equity 492280000
Total equity attributable to owners of parent 558422000
Non controlling interest
Total equity 558422000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Total non-current financial liabilities 0
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 5094000
Total non-current liabilities 5094000
Current liabilities
Current financial liabilities
Borrowings, current 85830000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 730000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 409000
Total Trade payable 1139000
Other current financial liabilities 5855000
Total current financial liabilities 92824000
Other current liabilities 4648000
Provisions, current 5328000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 102800000
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 107894000
Total equity and liabilites 666316000
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
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 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 0
5 Total Other comprehensive income 0 0



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 40528000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -33138000
Adjustments for decrease (increase) in trade receivables, current 15785000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 35677000
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 -3284000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 2519000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 13937000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 94000
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 -10211000
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 -21000
Total adjustments for reconcile profit (loss) 21358000
Net cash flows from (used in) operations 61886000
Dividends received 0
Interest paid -6679000
Interest received -8823000
Income taxes paid (refund) 9975000
Other inflows (outflows) of cash -40000
Net cash flows from (used in) operating activities 49727000
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 21000
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 26540000
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 44585000
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 8823000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -109089000
Net cash flows from (used in) investing activities -171370000
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 52927000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 14932000
Interest paid 6679000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 99000
Net cash flows from (used in) financing activities 31415000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -90228000
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 -90228000
Cash and cash equivalents cash flow statement at beginning of period 119908000
Cash and cash equivalents cash flow statement at end of period 29680000





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 M/s G D Dubey & Associates Yes 31-Dec-2026


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 03-Feb-1995
Amount Raised 0
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review NO FUND RAISING SINCE 1995
Comments of the auditors, if any NO FUND RAISING SINCE 1995
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details
Name of signatory RAMESH KUMAR SINGH
Designation of person Company Secretary and Compliance Officer
Place VARANASI
Date 29-May-2025




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 BANARAS BEADS LIMITED Ashok Kumar Gupta Promoter/C&MD of entity Remuneration 1510000 26-05-2025 1510000 0 0
2 BANARAS BEADS LIMITED Siddharth Gupta Promoter/CEO&MD of entity Remuneration 1680000 26-05-2025 1680000 0 0
3 BANARAS BEADS LIMITED Shalini Chandra KMP/ Executive director of entity Remuneration 336000 26-05-2025 336000 0 0
4 BANARAS BEADS LIMITED Ramesh Kumar Singh KMP/Company Secretary of Entity Remuneration 527000 26-05-2025 527000 0 0
5 BANARAS BEADS LIMITED Vinay Kumar Piyush KMP/CFO of Entity Remuneration 261000 26-05-2025 261000 0 0
6 BANARAS BEADS LIMITED Shivani Gupta Promoter Group/Vioce President Remuneration 1310000 26-05-2025 1310000 0 0
7 BANARAS BEADS LIMITED Manan Kumar Sah Independent Director of entity Any other transaction Sitting Fee 11000 26-05-2025 11000 0 0
8 BANARAS BEADS LIMITED Anil Kumar Gupta Independent Director of entity Any other transaction Sitting Fee 13000 26-05-2025 13000 0 0
9 BANARAS BEADS LIMITED Sushil Kumar Kandoi Independent Director of entity Any other transaction Sitting Fee 13000 26-05-2025 13000 0 0
10 BANARAS BEADS LIMITED Mathur Vaishya Jan Kalyan trust Ashok Kuamr Gupta Trustee Any other transaction stay of guest expenses 78000 26-05-2025 78000 0 0
Total value of transaction during the reporting period 5739000