INTEGRATED FILING — NBFC



General information about company

Scrip code 533303
NSE Symbol BFINVEST
MSEI Symbol NOTLISTED
ISIN INE878K01010
Name of company BF INVESTMENT LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Investment Company
Start date and time of board meeting 13-Aug-2025   14:00:00
End date and time of board meeting 13-Aug-2025   14:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable


Financial Results — NBFC
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-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
(i) Interest Income 73880000 73880000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 20370000 20370000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 94250000 94250000
Other income 15020000 15020000
Total income 109270000 109270000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 620000 620000
Finance costs 0 0
Depreciation, depletion and amortisation expense 710000 710000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 0 0
(f) Other expenses
1 Other expenses 13340000
Total other expenses 13340000 13340000
Total expenses 14670000 14670000
3 Total profit before exceptional items and tax 94600000 94600000
4 Exceptional items 0 0
5 Total profit before tax 94600000 94600000
7 Tax expense
8 Current tax 18700000 18700000
9 Deferred tax 107630000 107630000
10 Total tax expenses 126330000 126330000
11 Net Profit Loss for the period from continuing operations -31730000 -31730000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 416110000 416110000
15 Total profit (loss) for period 384380000 384380000
16 Other comprehensive income net of taxes 4308650000 4308650000
17 Total Comprehensive Income for the period 4693030000 4693030000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 384380000 384380000
Total profit or loss, attributable to non-controlling interests 0 0
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4693030000 4693030000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
20 Details of equity share capital
Paid-up equity share capital 188340000 188340000
Face value of equity share capital 5 5
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 10.2 10.2
Diluted earnings per share from continuing operations 10.2 10.2
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 10.2 10.2
Diluted earnings per share 10.2 10.2
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block
Textual Information(1) 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 13, 2025. 2. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS), the provisions of the Companies Act,2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI). 3. The Company is in the business of making investments in group companies, focusing on earning income through dividends, interest and gains on investment held, which is a single segment in accordance with Ind AS 108 - Operating segment notified pursuant to Companies (Indian Accounting Standards) Rules, 2015 as amended. 4. Consolidated other comprehensive income for the quarter ended 30th Sept 2024 includes Rs. 10,177.07 Millions as a share of KSL Holdings Private Limited, an associate company, which represents cumulative fair valuation gain for the period ended September 30, 2024 on quoted equity shares held by KSL Holdings Private Limited, recognized in compliance of Ind AS 109 “Financial Instrument”. 5. The consolidated financial results include consolidated results of the following companies: Associate Companies % of ownership Kalyani Steels Limited 39.06% KSL Holdings Private Limited 42.52% Triumphant Special Alloys Pvt. Ltd. (previously known as Carpenter Kalyani Special Alloys Pvt. Ltd) 45.51% Kalyani Financial Services Private Limited 49.00% Nandi Engineering Limited* 40.00% Synise Technologies Limited* 46.77% Joint Ventures Automotive Axles Limited 35.52% Meritor HVS ( India) Limited 48.99% * Companies not considered for consolidation in view of no/immaterial operations and therefore immaterial with respect to the consolidated financial results. 6. The main source of income of the Company is by way of dividend on investments held by it, which is generally received/accrued in the second quarter of the year. 7. The figures pertaining to quarter ended March 31, 2025 are the derived figures between the audited amounts for the year ended March 31, 2025 and unaudited amounts published for the nine months ended December 31, 2024. 8. Previous quarter/year figures have been regrouped and reclassified, wherever necessary to make them comparable with current period. For BF Investment Ltd. B. S. Mitkari Director DIN: 03632549 Duly Authorised by the Board of Directors on their behalf Place: Pune Date: August 13, 2025




Format for Reporting Segment 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)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 Changes in fair value of investment 2223400000 2223400000
2 Share of associate & joint venture- changes in FVOCI equity investments 2405620000 2405620000
3 Share of associate & joint venture- measurement on account of post employment benefit obligation -2420000 -2420000
Total Amount of items that will not be reclassified to profit and loss 4626600000 4626600000
2 Income tax relating to items that will not be reclassified to profit or loss 317950000 317950000
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 4308650000 4308650000