Other Than Bank Details

General information about company
Scrip code	532931
NSE Symbol	BURNPUR
MSEI Symbol	NOTLISTED
ISIN	INE817H01022
Name of Company	BURNPUR CEMENT 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	09-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-Jul-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	Manufacturing of Cement
Start date and time of board meeting	09-Jul-2025 15:00:00
End date and time of board meeting	09-Jul-2025 16:00:00
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
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	NA
(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
(III) 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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	https://www.burnpurcement.com/resource/Policies22.aspx
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Financial Results — Other than Bank
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	Revenue From Operations
	Revenue from operations	0	0
	Other income	16509000	16509000
	Total Income	16509000	16509000
2	Expenses
(a)	Cost of materials consumed	1000	1000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	3270000	12351000
(e)	Finance costs	174877000	661200000
(f)	Depreciation and amortisation expense
(g)	Other Expenses
1	Other Expenses	2639000	8671000
	Total other expenses	2639000	8671000
	Total expenses	180875000	682581000
3	Profit before exceptional and extraordinary items and tax
4	Exceptional items
5	Profit before extraordinary items and tax
6	Extraordinary items
7	Profit before tax	-164366000	-666072000
8	Tax Expense
	Current tax	0	0
	Deferred tax	-241061000	-241502000
	Total tax expenses	-241061000	-241502000
9	Net Profit Loss for the period from continuing operations
10	Profit (loss) from discontinuing operations before tax
11	Tax expense of discontinuing operations
12	Net profit (loss) from discontinuing operation after tax
13	Profit (loss) for period before minority interest
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period
17	Details of equity share capital
	Paid-up equity share capital	172249000	172249000
	Face value of equity share capital	10	10
18	Reserves excluding revaluation reserve		46217000
19	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	4.47	-24.63
	Diluted earnings (loss) per share from continuing and discontinued operations	4.47	-24.63
20	Debt equity ratio
21	Debt service coverage ratio
22	Interest service coverage ratio
23	Disclosure of notes on financial results	Textual Information(1)

Text Block
Textual Information(1)	1. The above results for the quarter ended 31st Mar, 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Director at its meeting held on July 09, 2025. 2. Effective from 1st April, 2018 the company has adopted IND AS 115 Revenue from contract with customers Based on the assessment done by the management, there is no material impact on revenue recognized during the quarter and year ended Mar 31, 2025. 3. The Company is primarily engaged in the business of manufacturing and sale of Cement. All other activities of the Company revolve around the main business and accordingly there are no separate reportable segments, as per the 'Indian Accounting Standard on Operating Segment' (Ind AS 108) specified under Section 133 of the Companies Act, 2013 read with the relevant rules issued there under and the other accounting principles generally accepted in India. 4. Other income of Rs 67.25 Lacs includes written-off/written back of some old payables and receivables simultaneously (after netting off) which company's management has ascertained that credit balances are no longer to be paid, and debit balances are no longer to be recovered and Rs 86.67 Lacs towards excess provisioning made towards Gratuity. 5. During the quarter and year ended Mar 31, 2025, the company has no revenue as M/s UV Asset Reconstruction Company Limited ('UVARCL'), by exercising their powers conferred to them under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 read with Security Interest (Enforcement) Rules, 2002, had by an auction process sold the entire immoveable and moveable operational assets of the Company situated at Patratu to M/s Ultratech Cement Limited on November 29, 2023. 6. During the quarter ended Mar 31, 2025, the Company has incurred a loss of Rs.1643.67 lakhs. The major amount of loss includes Finance cost of Rs. 1748.77 Lakh. The management is hopeful of improving the performance of the company by exploring various avenues of enhancing revenue. Deferred tax assets created for Rs 2436.74 Lakh to reverse the Deferred Tax Liability created. 7. The figures for the previous periods have been regrouped/reclassified/restated wherever necessary in order to make them comparable with figures for the quarter ended Mar 31, 2025. 8. Total issued and paid up Equity Share Capital of the company reduced vide order No. C.P. NO. 1065/KB/2020 of NCLT dated 30th day of Oct, 2024 from Rs. 86,12,43,630/- divided into 8,61,24,363 Equity Shares of Rs 10 each, fully paid-up to Rs. 17,22,48,730/- divided into 1,72,24,873 Equity Shares of Rs. 10 each, fully paid-up. The Company also received the Certificate of Registration of Order Confirming Reduction of Capital dated 13.01.2025 from Registrar of Companies, Ministry of Corporate Affairs. 9. The company's management has assessed the company's ability to continue as a going concern and has concluded that it is not reasonably likely to meet its obligations in the normal course of business over the next 12 months as Company do not have any functional production unit at present. However, The management is hopeful in Exploring opportunities for mergers, acquisitions, or other strategic transactions to make it Going Concern.

Remarks
20	Debt equity ratio
21	Debt service coverage ratio
22	Interest service coverage ratio

Cash flow statement — indirect
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
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before extraordinary items and tax
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	661200000
	Adjustments for depreciation and amortisation expense	358000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	559000
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for share-based payments	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 to profit (loss)
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	1000
	Adjustments for decrease (increase) in trade receivables
	Adjustments for decrease (increase) in other current assets	0
	Adjustments for increase (decrease) in trade payables
	Adjustments for increase (decrease) in other current liabilities	-1170000
	Adjustments for provisions
	Total adjustments for working capital
	Total adjustments for reconcile profit (loss)	642716000
	Net cash flows from (used in) operations	-23356000
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) operating activities	-23356000
4	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	66000
	Proceeds from sales of intangible assets	0
	Purchase of intangible 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	0
	Dividends received	0
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) investing activities	-66000
	Cash flows from used in financing activities
	Proceeds from issuing shares
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	21566000
	Repayments of borrowings	199000
	Dividends paid	0
	Interest paid	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0

	Net cash flows from (used in) financing activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) financing activities	21367000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-2055000
6	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	-2055000
	Cash and cash equivalents cash flow statement at beginning of period	10754000
	Cash and cash equivalents cash flow statement at end of period	8699000

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
	Equity and liabilities
1	Shareholders' funds
	Share capital
	Reserves and surplus
	Money received against share warrants
	Total shareholders' funds
2	Share application money pending allotment
3	Deferred government grants
4	Minority interest
5	Non-current liabilities
	Long-term borrowings
	Deferred tax liabilities (net)	0
	Foreign currency monetary item translation difference liability account
	Other long-term liabilities
	Long-term provisions
	Total non-current liabilities	2874000
6	Current liabilities
	Short-term borrowings
	Trade Payables
	(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 current liabilities	0
	Short-term provisions
	Total current liabilities	4961551000
	Total equity and liabilities	20340000
	Assets
1	Non-current assets
i	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	1686000
	Producing properties
	Intangible assets
	Preproducing properties
	Property, Plant and Equipment capital work-in-progress
	Intangible assets under development or work-in-progress
	Total Property, Plant and Equipment and Intangible assets
ii	Non-current investments	0
v	Deferred tax assets (net)	319000
vi	Foreign currency monetary item translation difference asset account
vii	Long-term loans and advances
viii	Other non-current assets	5182000
	Total non-current assets	7577000
	Current assets
	Current investments	0
	Inventories	0
	Trade receivables
	Cash and cash equivalents	8699000
	Bank balance other than cash and cash equivalents	0
	Short-term loans and advances
	Other current assets	3964000
	Total current assets	12763000
	Total assets	20340000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	The figures for the previous periods have been regrouped wherever necessary. Additional disclosure as per Clause 52(4) of securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015: Particulars As at 31.03.2025 As at 31.03.2024 Change % Change Debtors Turnover 0.000000 0.000096 0.00010 100% Inventory Turnover 0.00 12.22 -12.22 -100% Interest Coverage Ratio -135.71 -2.60 133.12 -5124% Current Ratio 0.003 0.004 0.00 -42% Debt Equity Ratio -0.98 -0.92 0.06 6% Operating Profit Margin 0.00 -0.21 0.21 100% Net Profit Margin 0.00 -0.74 0.74 100%

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)
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 results 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
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments

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 Bhagi Bhardwaj Gaur & Co.	Yes	31-May-2028

Signatory Details
Name of signatory
Designation of person
Place
Date

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
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
1	Burnpur Cement Limited	Indrajeet Kumar Tiwary	Key Managerial Personnel	Remuneration			No such remarks given by audit committee			1950000	0	0
2	Burnpur Cement Limited	Pawan Pareek	Key Managerial Personnel	Remuneration			No such remarks given by audit committee			1650000	0	0
3	Burnpur Cement Limited	Puja Guin	Key Managerial Personnel	Remuneration			No such remarks given by audit committee			394000	0	0
4	Burnpur Cement Limited	Ritesh Aggarwal	Non Executive Director	Any other transaction	Directors Sitting Fees		No such remarks given by audit committee			80000	0	0
5	Burnpur Cement Limited	Ram Narain	Non Executive Director	Any other transaction	Directors Sitting Fees		No such remarks given by audit committee			80000	0	0
6	Burnpur Cement Limited	Rajesh Sharma	Independent Director	Any other transaction	Directors Sitting Fees		No such remarks given by audit committee			80000	0	0
7	Burnpur Cement Limited	Poonam Srivastava	Independent Director	Any other transaction	Directors Sitting Fees		No such remarks given by audit committee			80000	0	0
8	Burnpur Cement Limited	UV Asset Reconstruction Company Limited	Companies having significant influence over the Company	Interest paid		353632000	Approved			353632000	4468774000	4822406000
Total value of transaction during the reporting period										357946000

INTEGRATED FILING — Other than Banks

General information about company

Financial Results — Other than Bank

Text Block

Remarks

Cash flow statement — indirect

Statement of Asset and Liabilities

Text Block

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Details of Impact of Audit Qualification

Signatory Details

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)