BHAGYANGR2023-10-012023-12-31 BHAGYANGR2023-10-012023-12-31 BHAGYANGR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member BHAGYANGR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member BHAGYANGR2023-12-31 BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member BHAGYANGR2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member BHAGYANGR2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member BHAGYANGR2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member BHAGYANGR2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member BHAGYANGR2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member BHAGYANGR2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member BHAGYANGR2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member BHAGYANGR2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member BHAGYANGR2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member BHAGYANGR2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 512296 BHAGYANGR NOTLISTED Bhagyanagar India Limited Equity 2023-04-01 2024-03-31 2024-01-27 2024-01-20 INR Lakhs Third quarter 11:00:00 11:42:00 2024-01-27 2024-01-27 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 3349848000.00 871000.00 3350719000.00 3123801000.00 0.00 -66149000.00 30435000.00 37258000.00 15230000.00 174847000.00 3315422000.00 35297000.00 0.00 35297000.00 1776000.00 5896000.00 7672000.00 0.00 27625000.00 0.00 0.00 0.00 0.00 27625000.00 0.00 27625000.00 27626000.00 0.00 27626000.00 0.00 63990000.00 2 0.86 0.86 0.00 0.00 0.86 0.86 Notes: 1. The unaudited consolidated financial results for the quarter and nine months ended 31st December, 2023 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 27th January, 2024. The Statutory Auditors of the Company have carried out the Limited Review of the financial results. 2. The financial results have been prepared in accordance with Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 and pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. Figures of Previous period have been regrouped/reclassified wherever necessary to make them comparable with the figures of the current period. 4. Income tax assessment of the subsidiary company, Bhagyanagar Copper Private Limited for the assessment year 2021–22 was completed on December 30, 2022, and the department has raised a demand for Rs. 66.42 crore on some unreasonable grounds. The company has appealed against it to the Commissioner of the Income Tax (Appeals) and a petition for review of order/ stay of demand has also been filed before the High-Pitched Assessment Committee. The company has been advised by the legal experts that it has a strong/ solid case, and hence, no provision has been made in the books of accounts. 5. Pursuant to the approval of Board of Directors dated 25th August 2023 and Shareholder’s approval dated 27th September 2023, a slump sale transaction of the copper business from Bhagyanaga India Limited to Bhagyanagar copper Private Limited, a wholly owned subsidiary has been executed with effect from 1st January 2024 for a consideration of Rupees 60.05 crores subject to necessary working capital adjustment till the closing date which is likely to be 31-03-2024. The Board has considered and taken note of the same. 6. The Company has sold 3 Acres of land for a consideration of Rs. 4262.80 Lacs in 1St quarter of Financial Year 2023-24. The Profit on sale of land is Rs. 4262.69 Lacs which is disclosed under the head other income. 7. The above results are available on our company’s website i.e., www.bhagyanagarindia.com Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 10210451000.00 429990000.00 10640441000.00 9221203000.00 0.00 170935000.00 91243000.00 104789000.00 44869000.00 496870000.00 10129909000.00 510532000.00 0.00 510532000.00 72532000.00 5194000.00 77726000.00 0.00 432806000.00 0.00 0.00 0.00 0.00 432806000.00 0.00 432806000.00 432804000.00 0.00 432804000.00 0.00 63990000.00 2 13.53 13.53 0.00 0.00 13.53 13.53 Other Expenses 174847000.00 Other Expenses 496870000.00 Copper Division 3338391000.00 Others 3752000.00 Renewable Energy-Wind 7704000.00 Copper Division 10153454000.00 Others 10037000.00 Renewable Energy-Wind 46960000.00 3349847000.00 10210451000.00 3349847000.00 10210451000.00 Copper Division 87627000.00 Others 2900000.00 Renewable Energy-Wind -1804000.00 Copper Division 210490000.00 Others 4804000.00 Renewable Energy-Wind 17799000.00 88723000.00 233093000.00 37258000.00 104790000.00 16169000.00 -382226000.00 35296000.00 510529000.00 Copper Division 3846220000.00 Others 0.00 Renewable Energy-Wind 84086000.00 3930306000.00 184832000.00 4115138000.00 Copper Division 1637177000.00 Others 0.00 Renewable Energy-Wind 3255000.00 1640432000.00 42300000.00 1682732000.00