BHAGYANGR2024-07-012024-09-30 BHAGYANGR2024-07-012024-09-30 BHAGYANGR2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member BHAGYANGR2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member BHAGYANGR2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 512296 BHAGYANGR NOTLISTED Bhagyanagar India Limited Equity 2024-04-01 2025-03-31 2024-11-13 2024-11-05 INR Lakhs Half yearly 10:45:00 11:35:00 2024-11-13 2024-11-13 true Cash Flow Indirect Not applicable Single segment WIND POWER AND COPPER 2024-07-01 2024-09-30 Unaudited Consolidated 4080190000.00 25509000.00 4105699000.00 3147759000.00 0.00 658846000.00 34686000.00 40539000.00 16904000.00 158240000.00 4056974000.00 48725000.00 0.00 48725000.00 9910000.00 1522000.00 11432000.00 0.00 37293000.00 0.00 0.00 0.00 0.00 37293000.00 0.00 37293000.00 37293000.00 0.00 63990000.00 2 1.17 1.17 0.00 0.00 1.17 1.17 Notes: 1. The unaudited consolidated financial results for the quarter and half year ended 30th September, 2024 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 13th November, 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. The Profit Before Tax (PBT) for the corresponding half year ended 30th September, 2023 and for the half year ended 30th September,2024 includes Profit on Sale of Land amounting to Rs.4262.69 lacs and Rs. 205.56 lacs respectively. PBT excluding the Profit on Sale of Land is Rs.520.00 lacs and Rs.489.63 lacs for the half year ended 30th September, 2024 and 30th September,2023 respectively. 4. Bhagyanagar India Ltd, on standalone basis, has ceased to operate in the “Copper segment” with effect from 01.01.2024 by virtue of Slump sale of the same to its wholly owned Subsidiary Bhagyanagar Copper Pvt Ltd. It now operates in the Wind Power Segment alone and there are no other reportable segments. Therefore, Being Wind power only reportable segment, accordingly, Ind AS 108 “Operating segment” is not applicable in the Standalone financial statements. Further, since the reportable segment, other than Copper segment, in consolidated financials is less than 10% of the total consolidated revenue, requirement of Segment reporting under relevant Ind-AS is not applicable. 5. Previous year’s figures have been regrouped and rearranged, wherever found necessary. Following changes has been done in the comparative period (as at March 31, 2024 and quarter ended 30th September 2023 and Half Year Ended 30th September 2023) which is not material qualitatively and quantitatively to the Company's prior period financial statements. Re- classification in “Statement of Profit & Loss” (Amount in Lakhs) Period Ended Line item Earlier Amount Re-classified Amount Net Changes Reason Year Ended 31.03.2024 INCOME Property Leasing has been shown in “Other Income” Being ancillary business activities Revenue from operations 143,072.44 142,931.12 (141.32) Other Income 4,407.91 4,549.23 141.32 Quarter Ended 30.09.2023 INCOME Property Leasing has been shown in “Other Income” Being ancillary business activities Revenue from operations 33978.60 33945.85 (32.75) Other Income 23.68 56.43 32.75 Half Year Ended 30.09.2023 INCOME Revenue from operations 68606.03 68543.18 (62.85) Other Income 4291.19 4354.04 62.85 6. The above results are available on our company’s website i.e., www.bhagyanagarindia.com Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 7772256000.00 30846000.00 7803102000.00 6930119000.00 0.00 326349000.00 69546000.00 73607000.00 32998000.00 297927000.00 7730546000.00 72556000.00 0.00 72556000.00 16550000.00 1462000.00 18012000.00 0.00 54544000.00 0.00 0.00 0.00 0.00 54544000.00 0.00 54544000.00 54544000.00 0.00 63990000.00 2 1.70 1.70 0.00 0.00 1.70 1.70 Other Expenses 158240000.00 Other Expenses 297927000.00 814183000.00 0.00 0.00 219000.00 0.00 20684000.00 20903000.00 835086000.00 1861175000.00 0.00 1081051000.00 24852000.00 20819000.00 0.00 1126722000.00 17792000.00 947665000.00 3953354000.00 4788440000.00 63990000.00 1924222000.00 1988212000.00 1988212000.00 616292000.00 616292000.00 0.00 8397000.00 134336000.00 759025000.00 1771550000.00 220515000.00 1235000.00 1993300000.00 36417000.00 11486000.00 2041203000.00 2800228000.00 4788440000.00 0.00 -1028741000.00 -104286000.00 0.00 -286392000.00 0.00 -1904000.00 0.00 0.00 11646000.00 0.00 9847000.00 0.00 32818000.00 0.00 -5049000.00 0.00 -273000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -20556000.00 0.00 0.00 0.00 -1392890000.00 -1320334000.00 0.00 -73607000.00 -534000.00 -1988000.00 -1243000.00 -1246516000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26711000.00 80917000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 534000.00 0.00 0.00 0.00 -53672000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1380734000.00 0.00 0.00 0.00 73607000.00 0.00 -12240000.00 1294887000.00 -5301000.00 0.00 -5301000.00 30153000.00 24852000.00