Integrated Filing — IndAS



General information about company
Scrip Code 532946
NSE Symbol BANG
MSEI Symbol NOTLISTED
ISIN INE863I01016
Name of company BANG OVERSEAS 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 30-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 Single segment
Description of single segment Textile
Start date and time of board meeting 30-May-2025   14:00:00
End date and time of board meeting 30-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 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 482514000 1888313000
Other income 6002000 21704000
Total income 488516000 1910017000
2 Expenses
(a) Cost of materials consumed 45019000 180867000
(b) Purchases of stock-in-trade 350516000 1360960000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -54318000 -158683000
(d) Employee benefit expense 24252000 98123000
(e) Finance costs 5576000 16927000
(f) Depreciation, depletion and amortisation expense 3511000 14102000
(f) Other Expenses
1 Other Expenses 96103000 437580000
Total other expenses 96103000 437580000
Total expenses 470659000 1949876000
3 Total profit before exceptional items and tax 17857000 -39859000
4 Exceptional items 0 0
5 Total profit before tax 17857000 -39859000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 574000 -18137000
9 Total tax expenses 574000 -18137000
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 17283000 -21722000
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 17283000 -21722000
17 Other comprehensive income net of taxes -413000 -413000
18 Total Comprehensive Income for the period 16870000 -22135000
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 135600000 135600000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 753406000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.27 -1.6
Diluted earnings (loss) per share from continuing operations 1.27 -1.6
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 1.27 -1.6
Diluted earnings (loss) per share from continuing and discontinued operations 1.27 -1.6
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 180126000
Capital work-in-progress
Investment property 5010000
Goodwill 0
Other intangible assets 397000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 0
Deferred tax assets (net) 20033000
Other non-current assets 61611000
Total non-current assets 267177000
2 Current assets
Inventories 943507000
Current financial asset
Current investments 0
Trade receivables, current 301480000
Cash and cash equivalents 3718000
Bank balance other than cash and cash equivalents 33060000
Loans, current 0
Other current financial assets 17727000
Total current financial assets 355985000
Current tax assets (net) 0
Other current assets 140141000
Total current assets 1439633000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1706810000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 135600000
Other equity 735406000
Total equity attributable to owners of parent 871006000
Non controlling interest
Total equity 871006000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 52376000
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 52376000
Provisions, non-current 8291000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 3900000
Total non-current liabilities 64567000
Current liabilities
Current financial liabilities
Borrowings, current 209911000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 543029000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 543029000
Other current financial liabilities
Total current financial liabilities 752940000
Other current liabilities 6147000
Provisions, current 12150000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 771237000
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 835804000
Total equity and liabilites 1706810000
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
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
1 Components of defined benefit costs to Employees recognized in other comprehensive income -413000 -413000
Total Amount of items that will be reclassified to profit and loss -413000 -413000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -413000 -413000



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 -39859000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 15500000
Adjustments for decrease (increase) in inventories -184138000
Adjustments for decrease (increase) in trade receivables, current 40872000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -8321000
Adjustments for decrease (increase) in other non-current assets -9869000
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 162137000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 250000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 14102000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2345000
Adjustments for provisions, non-current 1306000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -51000
Adjustments for dividend income 0
Adjustments for interest income 9488000
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 -13000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 24632000
Net cash flows from (used in) operations -15227000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -12000
Net cash flows from (used in) operating activities -15239000
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 3519000
Purchase of property, plant and equipment 0
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 120000
Purchase of other long-term assets 0
Cash advances and loans made to other parties -7008000
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 9488000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 37099000
Net cash flows from (used in) investing activities 57234000
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 -3770000
Repayments of borrowings 14306000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 15500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -33576000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8419000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 12000
Net increase (decrease) in cash and cash equivalents 8431000
Cash and cash equivalents cash flow statement at beginning of period 2325000
Cash and cash equivalents cash flow statement at end of period 10756000





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 BHARAT GUPTA & CO Yes 31-Mar-2026