BHAGYANGR2024-01-012024-03-31 BHAGYANGR2024-01-012024-03-31 BHAGYANGR2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member BHAGYANGR2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member BHAGYANGR2024-03-31 BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member BHAGYANGR2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member BHAGYANGR2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member BHAGYANGR2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member BHAGYANGR2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member BHAGYANGR2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member BHAGYANGR2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member BHAGYANGR2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member BHAGYANGR2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member BHAGYANGR2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member BHAGYANGR2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 512296 BHAGYANGR NOTLISTED Bhagyanagar India Limited Equity 2023-04-01 2024-03-31 2024-05-21 2024-05-13 INR Lakhs Yearly 11:00:00 11:55:00 2024-05-21 2024-05-21 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 10836000.00 8544000.00 19380000.00 -122298000.00 0.00 122298000.00 3058000.00 2185000.00 6649000.00 4806000.00 16698000.00 2682000.00 0.00 2682000.00 2236000.00 0.00 2236000.00 0.00 446000.00 0.00 0.00 0.00 0.00 446000.00 0.00 446000.00 0.00 0.00 63990000.00 2 0.01 0.01 0.00 0.00 0.01 0.01 Notes: 1. The standalone financial results for the quarter and year ended 31st March, 2024 have been audited by the Statutory Auditors of the Company in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 21st May, 2024. The Statutory Auditors of the Company has issued an unmodified audit opinion on the financial results for the quarter and year ended 31st March, 2024. 2. The above financial results are extracted from the Audited Financial Statements, which are prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder. 3. The figures for the quarters ended 31st March, 2024 and 31st March, 2023 as reported in these financial results, are the balancing figures between audited figures in respect of the full financial years and the published year to date figures up to the end of the third quarter of the current financial year. 4. 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. Based on above slump sale transaction, performance/results of the Copper Business/Segment is not comparable with previous years/quarters. In the absence of any explicit guidance regarding accounting treatment to be followed in common control transactions in the books of the transferor in Appendix C to Ind-AS 103 on “Business Combination”, the Company has adopted an accounting policy choice and has recognized such gains in the Statement of Profit and Loss. The Company has been allotted 1,00,00,000 (One Crore Only) Non-cumulative Optionally Convertible Preference Shares (OCPS) of Rs 10/- Each at a premium of Rs. 6.44/- per share by its Wholly Owned subsidiary, Bhagyanagar Copper Private Limited on 19.02.2024 as a part for consideration of the Slump Sale Agreement executed on 01.01.2024. The balance amount of consideration treated as long-term unsecured loan to Bhagyanagar Copper Private Limited, a wholly owned subsidiary company. 5. 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. 6. The above results are available on our company’s website i.e., www.bhagyanagarindia.com Multi segment 2023-04-01 2024-03-31 Audited Standalone 7262611000.00 454806000.00 7717417000.00 6042804000.00 0.00 622109000.00 51404000.00 53599000.00 34179000.00 447557000.00 7251652000.00 465765000.00 0.00 465765000.00 71000000.00 1363000.00 72363000.00 0.00 393402000.00 0.00 0.00 0.00 0.00 393402000.00 0.00 393402000.00 0.00 0.00 63990000.00 2 1676994000.00 12.30 12.30 0.00 0.00 12.30 12.30 Other Expenses 4806000.00 Other Expenses 447557000.00 252439000.00 0.00 0.00 364619000.00 1130668000.00 1495287000.00 4503000.00 1752229000.00 0.00 0.00 12938000.00 10736000.00 507000.00 0.00 24181000.00 36095000.00 1134000.00 61410000.00 1813639000.00 63990000.00 1676994000.00 1740984000.00 1740984000.00 0.00 0.00 0.00 0.00 69583000.00 0.00 1508000.00 71091000.00 981000.00 583000.00 72655000.00 72655000.00 1813639000.00 Copper Division 0.00 Others 3899000.00 Renewable Energy-wind 6937000.00 Copper Division 7194778000.00 Others 13936000.00 Renewable Energy-wind 53897000.00 10836000.00 7262611000.00 10836000.00 7262611000.00 Copper Division 0.00 Others 996000.00 Renewable Energy-wind 3418000.00 Copper Division 109669000.00 Others 5800000.00 Renewable Energy-wind 21218000.00 4414000.00 136687000.00 2185000.00 53599000.00 -451000.00 -382678000.00 2680000.00 465766000.00 Copper Division 0.00 Others 0.00 Renewable Energy-wind 91187000.00 91187000.00 1722449000.00 1813636000.00 Copper Division 0.00 Others 0.00 Renewable Energy-wind 0.00 0.00 72655000.00 72655000.00 0.00 891053000.00 1013403000.00 0.00 302649000.00 0.00 0.00 0.00 0.00 -291903000.00 0.00 -142157000.00 0.00 34179000.00 0.00 -6684000.00 0.00 -1412000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1799128000.00 2264893000.00 0.00 -53599000.00 -25976000.00 72964000.00 -424362000.00 1795190000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16458000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 515748000.00 0.00 999382000.00 0.00 0.00 0.00 0.00 25976000.00 0.00 -162959000.00 0.00 -637075000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1101335000.00 0.00 0.00 0.00 0.00 53599000.00 0.00 7074000.00 -1147860000.00 10255000.00 0.00 10255000.00 482000.00 10737000.00