INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol BEACON
MSEI Symbol NOTLISTED
ISIN INE639X01027
Name of Company BEACON TRUSTEESHIP 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 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Single segment
Description of single segment The Company is engaged solely in the business of Trusteeship Services, which is considered a single business and geographical segment as the risks and returns are not materially different across its operations. Therefore, in accordance with AS 17, no separate segment disclosure is required, as the Company operates in a single reportable segment.
Start date and time of board meeting 24-May-2025   11:00:00
End date and time of board meeting 24-May-2025   12:30:00
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 125935000 258495000
Other income 5973000 12354000
Total Income 131908000 270849000
2 Expenses
(a) Cost of materials consumed 0 0
(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 66568000 98914000
(e) Finance costs 24000 48000
(f) Depreciation and amortisation expense 6506000 9894000
(g) Other Expenses
1 Other Expenses 41630000 87050000
Total other expenses 41630000 87050000
Total expenses 114728000 195906000
3 Profit before exceptional and extraordinary items and tax 17180000 74943000
4 Exceptional items 323000 639000
5 Profit before extraordinary items and tax 17503000 75582000
6 Extraordinary items 0 0
7 Profit before tax 17503000 75582000
8 Tax Expense
Current tax 2943000 18581000
Deferred tax 2715000 2715000
Total tax expenses 5658000 21296000
9 Net Profit Loss for the period from continuing operations 11845000 54286000
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 11845000 54286000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 11845000 54286000
17 Details of equity share capital
Paid-up equity share capital 180649000 180649000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 267860000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.66 3.01
Diluted earnings (loss) per share from continuing and discontinued operations 0.66 3.01
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) Notes to Financials Results 1. The above financial results for the half-year and year ended 31st March, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 24th May, 2025 and have been audited by the statutory auditors. 2. The statement has been prepared in accordance with the recognition and measurement principles laid down in the Relevant Accounting Standard prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and the terms of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended. 3. As per MCA Notification dated 16th Feb 2013, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the Compulsory requirement of adaption of Ind AS for the preparation of Financial Results. 4. M/s. Beacon Trusteeship Limited has acquired 100% holding of Beacon Investor Holdings Private Limited and become 100% holding company as on 05/04/2024. Hence, we have prepared Consolidated Financial Statements of M/s Beacon Trusteeship Limited as on 31/03/2025 by consolidating Assets and Liabilities of Beacon Investor Holdings Private Limited. 5. M/s. Beacon Trusteeship Limited has acquired 49% holding of Beacon Payroll & Benefits Private Limited and become its Associate company as on 16/07/2018. Hence, we have prepared Consolidated Financial Statements of M/s Beacon Trusteeship Limited as on 31/03/2025 including the profit share of Beacon Payroll & Benefits Private Limited. 6. The Company is engaged solely in the business of Trusteeship Services, which is considered a single business and geographical segment as the risks and returns are not materially different across its operations. Therefore, in accordance with AS 17, no separate segment disclosure is required, as the Company operates in a single reportable segment. 7. Figures for the half-year ended 31st March,2025 and 31st March,2024 are the balancing figures between audited figures in respect of the full financial year ended on those dates and the published reviewed year-to-date figures up to the first half-year of the financial year 2024-2025 and financial year 2023-24. 8. Figures for the previous period have been regrouped/ rearranged/ reclassified wherever considered necessary to correspond with the current period's classification/group's disclosure. For MLR & Associates LLP For and Behalf of Board of Directors of Chartered Accountants Beacon Trusteeship Limited Firm Reg. no 138605W/W100240 CIN: L74999MH2015PLC271288 Manish Ranka Pratapsingh Nathani Kaustubh Kulkarni Partner Chairman & MD Director MRN: 132723 DIN : 07224752 DIN : 02901117 Place: Mumbai Place: Mumbai Place: Mumbai Date: 24/05/2025 Date: 24/05/2025 Date: 24/05/2025


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 75582000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 9893000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
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 1325000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 11218000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables -54754000
Adjustments for decrease (increase) in other current assets -99003000
Adjustments for increase (decrease) in trade payables 3813000
Adjustments for increase (decrease) in other current liabilities 33331000
Adjustments for provisions 21849000
Total adjustments for working capital -94764000
Total adjustments for reconcile profit (loss) -83546000
Net cash flows from (used in) operations -7964000
Dividends received -24000
Interest paid -18000
Interest received -12327000
Income taxes paid (refund) 18581000
Other inflows (outflows) of cash -3000
Net cash flows from (used in) operating activities before extraordinary items -38881000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -38881000
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 110005000
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 34043000
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 39397000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 96516000
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 24000
Interest received 12046000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 3000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -267888000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -267888000
Cash flows from used in financing activities
Proceeds from issuing shares 374249000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 37750000
Dividends paid 0
Interest paid 18000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 336481000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 336481000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 29712000
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 29712000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 29712000


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 180649000
Reserves and surplus 267860000
Money received against share warrants 0
Total shareholders' funds 448509000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 0
Deferred tax liabilities (net) 2715000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 5372000
Total non-current liabilities 8087000
6 Current liabilities
Short-term borrowings 1196000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 2285000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1528000
Total Trade payable 3813000
Other current liabilities 32135000
Short-term provisions 21849000
Total current liabilities 58993000
Total equity and liabilities 515589000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 39827000
Producing properties 0
Intangible assets 110496000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 0
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 150323000
ii Non-current investments 144048000
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 37750000
viii Other non-current assets 9792000
Total non-current assets 341913000
Current assets
Current investments 0
Inventories 0
Trade receivables 54754000
Cash and cash equivalents 29712000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 22607000
Other current assets 66603000
Total current assets 173676000
Total assets 515589000
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)
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




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 L R and Associates LLP Yes 30-Sep-2025


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