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 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 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
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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 2025-05-23
Indicate Company website link for updated RPT policy of the Company https://bombaymetrics.com
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
The disclosure for default on loans and debt securities is not applicable to the Company.


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 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 520947000 997272000
Other income 6467000 12517000
Total Income 527414000 1009789000
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 18278000 34915000
(e) Finance costs 6845000 11650000
(f) Depreciation and amortisation expense 6187000 12886000
(g) Other Expenses
1 Other Expenses 65257000 146721000
Total other expenses 65257000 146721000
Total expenses 488910000 950796000
3 Profit before exceptional and extraordinary items and tax 38504000 58993000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 38504000 58993000
6 Extraordinary items 0 0
7 Profit before tax 38504000 58993000
8 Tax Expense
Current tax 10553000 16653000
Deferred tax -294000 -890000
Total tax expenses 10259000 15763000
9 Net Profit Loss for the period from continuing operations 28245000 43230000
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 28245000 43230000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 28245000 43230000
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 67396000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.29 3.51
Diluted earnings (loss) per share from continuing and discontinued operations 2.29 3.51
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 standalone 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. 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. The said details are given in consolidated Financials Results. 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. During the period, The Company has incorporated a new subsidiary Company viz Bombay Metrics Metals Private Limited and invested Rs 0.80 Lakhs in its equity shares for a 80% stake. 7. Figures for the previous period are regrouped / reclassified wherever necessary, to make them comparable. 8. The above results of the Company are available on the Company's website www.bombaymetrics.com and also on www.nseindia.com. 9. The Board of Directors have recommended a dividend of Rs. 0.20 /- @ 2% per equity share of face value of Rs. 10/- each aggregating to Rs 24.63 Lakhs, subject to approval from the shareholders at the ensuing AGM.


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 58993000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 7918000
Adjustments for depreciation and amortisation expense 12886000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 2010000
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) -349000
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) 32424000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 1270000
Adjustments for decrease (increase) in trade receivables -77232000
Adjustments for decrease (increase) in other current assets -14083000
Adjustments for increase (decrease) in trade payables -39584000
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for provisions 0
Total adjustments for working capital -129629000
Total adjustments for reconcile profit (loss) -97205000
Net cash flows from (used in) operations -38212000
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 -52724000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -52724000
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 80000
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 12487000
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 -24049000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -24049000
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 106172000
Repayments of borrowings 23067000
Dividends paid 2770000
Interest paid 7918000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 72417000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 72417000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4356000
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 -4356000
Cash and cash equivalents cash flow statement at beginning of period 6041000
Cash and cash equivalents cash flow statement at end of period 1685000


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 123139000
Reserves and surplus 67396000
Money received against share warrants 0
Total shareholders' funds 190535000
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 190698000
Total Trade payable 218974000
Other current liabilities 6050000
Short-term provisions 10034000
Total current liabilities 347531000
Total equity and liabilities 542476000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 65631000
Producing properties 0
Intangible assets 5557000
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 85854000
ii Non-current investments 4618000
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 12908000
Total non-current assets 128275000
Current assets
Current investments 0
Inventories 6328000
Trade receivables 319671000
Cash and cash equivalents 1688000
Bank balance other than cash and cash equivalents 139000
Short-term loans and advances 83554000
Other current assets 2821000
Total current assets 414201000
Total assets 542476000
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 Standalone Standalone
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 127473000
Total Segment Revenue 528832000 1014747000
Less: Inter segment revenue 0 0
Revenue from operations 528832000 1014747000
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 35009000
Total Profit before tax 84265000 173811000
i. Finance cost 6844000 11650000
ii. Other Unallocable Expenditure net off Unallocable income 38517000 101396000
Profit before tax 38904000 60765000
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 Textual Information(1)


Text Block

Textual Information(1) 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. The said details are given in consolidated Financials Results. These date filled based on consolidated basis.




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. 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


Signatory Details

Name of signatory
Designation of person
Place
Date


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

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 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
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
Total value of transaction during the reporting period





Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt