INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol BMETRICS
MSEI Symbol NOTLISTED
ISIN INE0I3Y01014
Name of Company BOMBAY METRICS SUPPLY CHAIN 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 23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Multi segment
Description of single segment
Start date and time of board meeting 23-May-2025   17:48:00
End date and time of board meeting 23-May-2025   18:25:00
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 — 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-Oct-2024 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 Revenue From Operations
Revenue from operations 528833000 1014747000
Other income 6449000 12499000
Total Income 535282000 1027246000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 389472000 743354000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2871000 1270000
(d) Employee benefit expense 23248000 45551000
(e) Finance costs 6845000 11650000
(f) Depreciation and amortisation expense 6212000 12911000
(g) Other Expenses
1 Other Expenses 67733000 151747000
Total other expenses 67733000 151747000
Total expenses 496381000 966483000
3 Profit before exceptional and extraordinary items and tax 38901000 60763000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 38901000 60763000
6 Extraordinary items 0 0
7 Profit before tax 38901000 60763000
8 Tax Expense
Current tax 10553000 16652000
Deferred tax -294000 -890000
Total tax expenses 10259000 15762000
9 Net Profit Loss for the period from continuing operations 28642000 45001000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 28642000 45001000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 28642000 45001000
17 Details of equity share capital
Paid-up equity share capital 123139000 123139000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 68754000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.33 3.66
Diluted earnings (loss) per share from continuing and discontinued operations 2.33 3.66
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 Audited consolidated results for the year ended 31st March 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 23rd May 2025. 2. These results have been prepared in accordance with the recognition and measurement principles laid down in accounting standards specified as per section 133 of the Companies Act 2013, read with rule 7 of the Companies (Accounts) Rules 2014, and other accounting principles generally accepted in India. 3. The figures for the half year ended 31st March 2025 and 31st March 2024 are balancing figure between the audited figures in respect of the full financial year and the published year to date figures upto the 30th September 2024 and 30th September 2023 respectively which were subjected to Limited Review by Statutory Auditors. 4. Holding Company has identified 2 primary separate reportable business segment as per AS 17 Segment Reporting ie Engineering tools including its related services and trading of Metals. Segment wise details are as follows. Particulars Half Year Ended Half Year Ended Half Year Ended Year Ended Year Ended 31st March, 2025 30th September 2024 31st March 2024 31st March 2025 31st March 2024 PRIMARY SEGMENT (Business Segment) Revenue Engineering tools and related services 4267.42 4070.69 3009.43 8338.11 6084.14 Trading of Metals (Aluminium / Copper) 326.95 207.68 1,006.17 534.63 1833.50 Others 693.95 580.78 368.34 1274.73 733.27 Inter Segment Revenue - - - - - Total 5288.33 4859.15 4383.95 10147.48 8650.91 Expenses Engineering tools and related services 3649.49 3316.18 2382.31 6965.67 5067.53 Trading of Metals (Aluminium / Copper) 316.95 202.10 984.50 519.05 1793.08 Others 479.24 445.41 193.75 924.65 453.24 Inter Segment Expenses - - - Total 4445.68 3963.69 3560.56 8409.37 7313.85 Results Engineering tools and related services 617.93 754.51 627.12 1,372.44 1,016.62 Trading of Metals (Aluminium / Copper) 10.00 5.58 21.67 15.58 40.42 Others 214.72 135.37 174.59 350.09 280.03 842.64 895.46 823.38 1,738.10 1,337.06 Add: Unallocable Income -other income 64.50 60.49 11.89 124.99 53.53 Less: Unallocable expenses 449.67 689.28 495.60 1,138.95 915.65 Less: Finance Cost 68.44 48.06 11.61 116.50 22.56 Profit before Taxes 389.02 218.61 328.06 607.63 452.38 Less : Tax Expenses 102.59 55.04 89.72 157.63 117.86 Profit After Tax 176.36 273.65 238.34 450.01 334.52 OTHER INFORMATION SEGMENT ASSETS Engineering tools and related services 3,536.32 3,522.65 1,612.16 3,536.32 1,612.16 Trading of Metals (Aluminium / Copper) 272.12 336.88 655.43 272.12 655.43 Uallocable Corporate Assets 1,636.19 1,908.86 2,287.73 1,636.19 2,287.73 Total Assets 5,444.63 5,768.39 4,555.32 5,444.63 4,555.32 SEGMENT LIABILITIES Engineering tools and related services 2,114.40 2,584.49 2,510.59 2,114.40 2,510.59 Trading of Metals (Aluminium / Copper) 76.70 - 107.66 76.70 107.66 Uallocable Corporate Liabilities 1,334.47 1,551.99 440.52 1,334.47 440.52 Total liabilities 3,525.57 4,136.47 3,058.77 3,525.57 3,058.77 SECONDARY SEGMENT (Geographical Segment) REVENUE Within India 326.95 207.68 1,012.01 534.63 1,839.34 Outside India 4,961.37 4,651.47 3,371.93 9,612.84 6,811.57 5,288.33 4,859.15 4,383.95 10,147.48 8,650.91 ASSET Within India 2,509.77 2,891.61 2,848.22 2,509.77 2,848.22 Outside India 2,934.86 2,876.79 1,707.10 2,934.86 1,707.10 5,444.63 5,768.39 4,555.32 5,444.63 4,555.32 5. The Shareholders of the Company in the Annual General Meeting held on 20th September, 2024 approved the issuance of bonus shares in the ratio of 1:1 as recommended by board of directors in their meeting held on 17th August, 2024. Consequently, the Company has allotted 61,56,960 bonus equity shares on 7th October, 2024. As a result, the Earning per Share for the current period and restated Earning per Share for earlier comparative periods have been reported after considering the said issuance of bonus shares. 6. Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. 7. The above results of the Company are available on the Companys website www.bombaymetrics.com and also on www.nseindia.com.


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 Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 60763000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 7918000
Adjustments for depreciation and amortisation expense 12911000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 1948000
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) -350000
Other adjustments for non-cash items 9959000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 32386000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 1270000
Adjustments for decrease (increase) in trade receivables -77176000
Adjustments for decrease (increase) in other current assets -14083000
Adjustments for increase (decrease) in trade payables -39072000
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for provisions 0
Total adjustments for working capital -129061000
Total adjustments for reconcile profit (loss) -96675000
Net cash flows from (used in) operations -35912000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 14512000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -50424000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -50424000
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 12847000
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 18000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -11500000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -24329000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -24329000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 106176000
Repayments of borrowings 23068000
Dividends paid 2770000
Interest paid 7918000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2000
Net cash flows from (used in) financing activities before extraordinary items 72422000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 72422000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2331000
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -10000
Net increase (decrease) in cash and cash equivalents -2341000
Cash and cash equivalents cash flow statement at beginning of period 6297000
Cash and cash equivalents cash flow statement at end of period 3956000


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
Equity and liabilities
1 Shareholders' funds
Share capital 123139000
Reserves and surplus 68754000
Money received against share warrants 12000
Total shareholders' funds 191905000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 2223000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 2187000
Total non-current liabilities 4410000
6 Current liabilities
Short-term borrowings 112473000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 28276000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 190834000
Total Trade payable 219110000
Other current liabilities 6530000
Short-term provisions 10035000
Total current liabilities 348148000
Total equity and liabilities 544463000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 65991000
Producing properties 0
Intangible assets 9371000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 14346000
Intangible assets under development or work-in-progress 320000
Total Property, Plant and Equipment and Intangible assets 90028000
ii Non-current investments 0
v Deferred tax assets (net) 1374000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 23521000
viii Other non-current assets 12909000
Total non-current assets 127832000
Current assets
Current investments 0
Inventories 6328000
Trade receivables 319671000
Cash and cash equivalents 3956000
Bank balance other than cash and cash equivalents 139000
Short-term loans and advances 83715000
Other current assets 2822000
Total current assets 416631000
Total assets 544463000
Disclosure of notes on assets and liabilities


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-Oct-2024 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Engineering tools and related services 426742000 833811000
2 Trading of Metals 32695000 53463000
3 Others 69395000 127474000
Total Segment Revenue 528832000 1014748000
Less: Inter segment revenue 0 0
Revenue from operations 528832000 1014748000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering tools and related services 61793000 137244000
2 Trading of Metals 1000000 1558000
3 Others 21472000 35008000
Total Profit before tax 84265000 173810000
i. Finance cost 6844000 11650000
ii. Other Unallocable Expenditure net off Unallocable income 38517000 101396000
Profit before tax 38904000 60764000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering tools and related services 353632000 353632000
2 Trading of Metals 27212000 27212000
3 Others 0 0
Total Segment Asset 380844000 380844000
Un-allocable Assets 163619000 163619000
Net Segment Asset 544463000 544463000
4 Segment Liabilities
Segment Liabilities
1 Engineering tools and related services 211440000 211440000
2 Trading of Metals 7670000 7670000
3 Others 0 0
Total Segment Liabilities 219110000 219110000
Un-allocable Liabilities 133447000 133447000
Net Segment Liabilities 352557000 352557000
Disclosure of notes on segments




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 Rajendra & Co. Yes 31-Aug-2027


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date