Integrated Filing — IndAS



General information about company
Scrip Code 544405
NSE Symbol BELRISE
MSEI Symbol NOTLISTED
ISIN INE894V01022
Name of company Belrise 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 16-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-Jun-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 Auto components manufacturing
Start date and time of board meeting 16-Jun-2025   08:00:00
End date and time of board meeting 16-Jun-2025   09:00:00
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 22743480000 82908160000
Other income 102950000 616310000
Total income 22846430000 83524470000
2 Expenses
(a) Cost of materials consumed 14050290000 51414690000
(b) Purchases of stock-in-trade 4437640000 16096660000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -7030000 -395300000
(d) Employee benefit expense 681350000 2938100000
(e) Finance costs 641020000 3074390000
(f) Depreciation, depletion and amortisation expense 828110000 3297560000
(f) Other Expenses
1 Manufacturing Expenses 254390000 1038750000
2 Office and Administrative Expenses 303140000 884450000
3 Selling and Distrubution Expenses 263900000 719420000
Total other expenses 821430000 2642620000
Total expenses 21452810000 79068720000
3 Total profit before exceptional items and tax 1393620000 4455750000
4 Exceptional items 0 0
5 Total profit before tax 1393620000 4455750000
6 Tax expense
7 Current tax 301000000 979900000
8 Deferred tax -7560000 -78580000
9 Total tax expenses 293440000 901320000
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 1100180000 3554430000
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 1100180000 3554430000
17 Other comprehensive income net of taxes -7730000 -5960000
18 Total Comprehensive Income for the period 1092450000 3548470000
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 3254950000 3254950000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 23876910000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.69 5.46
Diluted earnings (loss) per share from continuing operations 1.69 5.46
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 1.69 5.46
Diluted earnings (loss) per share from continuing and discontinued operations 1.69 5.46
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 28971430000
Capital work-in-progress 2630890000
Investment property
Goodwill 16770000
Other intangible assets 10130000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1088150000
Trade receivables, non-current
Loans, non-current 314950000
Other non-current financial assets 1038230000
Total non-current financial assets 2441330000
Deferred tax assets (net)
Other non-current assets 1350000000
Total non-current assets 35420550000
2 Current assets
Inventories 7697310000
Current financial asset
Current investments 0
Trade receivables, current 15911290000
Cash and cash equivalents 773300000
Bank balance other than cash and cash equivalents 716040000
Loans, current 2822210000
Other current financial assets 11970000
Total current financial assets 20234810000
Current tax assets (net)
Other current assets 8902180000
Total current assets 36834300000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 72254850000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3254950000
Other equity 23876910000
Total equity attributable to owners of parent 27131860000
Non controlling interest
Total equity 27131860000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 16493600000
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 629780000
Total non-current financial liabilities 17123380000
Provisions, non-current 128020000
Deferred tax liabilities (net) 258870000
Deferred government grants, Non-current
Other non-current liabilities 72950000
Total non-current liabilities 17583220000
Current liabilities
Current financial liabilities
Borrowings, current 12503130000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7370610000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3286450000
Total Trade payable 10657060000
Other current financial liabilities 2724920000
Total current financial liabilities 25885110000
Other current liabilities 1218850000
Provisions, current 283760000
Current tax liabilities (Net) 152050000
Deferred government grants, Current
Total current liabilities 27539770000
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 45122990000
Total equity and liabilites 72254850000
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 10290000 7970000
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 -2560000 -2010000
5 Total Other comprehensive income -7730000 -5960000



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 4455750000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3074390000
Adjustments for decrease (increase) in inventories -1538210000
Adjustments for decrease (increase) in trade receivables, current -3632600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -292880000
Adjustments for decrease (increase) in other non-current assets -254260000
Adjustments for other financial assets, non-current -261750000
Adjustments for other financial assets, current -1450000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2766460000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -6710000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3297560000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2100000
Adjustments for provisions, non-current 254480000
Adjustments for other financial liabilities, current 1658810000
Adjustments for other financial liabilities, non-current -1083780000
Adjustments for unrealised foreign exchange losses gains 16980000
Adjustments for dividend income 0
Adjustments for interest income 418660000
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 -12390000
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) 3568090000
Net cash flows from (used in) operations 8023840000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 979900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 7043940000
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 993210000
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 7382150000
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 1295010000
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 418580000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -559620000
Net cash flows from (used in) investing activities -9811410000
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 5148700000
Repayments of borrowings 561810000
Payments of lease liabilities -8340000
Dividends paid 0
Interest paid 3074390000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 164530000
Net cash flows from (used in) financing activities 1685370000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1082100000
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 -1082100000
Cash and cash equivalents cash flow statement at beginning of period 1855410000
Cash and cash equivalents cash flow statement at end of period 773310000





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 GSA & ASSOCIATES LLP Yes 28-Feb-2027