BHAGYANGR2024-10-012024-12-31 BHAGYANGR2024-10-012024-12-31 BHAGYANGR2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member BHAGYANGR2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member BHAGYANGR2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 512296 BHAGYANGR NOTLISTED Bhagyanagar India Limited Equity 2024-04-01 2025-03-31 2025-02-03 2025-01-27 INR Lakhs Third quarter 11:45:00 14:45:00 2025-02-03 2025-02-03 Not applicable Single segment WIND POWER 2024-10-01 2024-12-31 Unaudited Consolidated 3944808000.00 9049000.00 3953857000.00 3771744000.00 0.00 -123072000.00 34760000.00 46039000.00 17512000.00 153052000.00 3900035000.00 53822000.00 0.00 53822000.00 10680000.00 3288000.00 13968000.00 0.00 39854000.00 0.00 0.00 0.00 0.00 39854000.00 0.00 39854000.00 39854000.00 0.00 39854000.00 0.00 63990000.00 2 1.25 1.25 0.00 0.00 1.25 1.25 Notes: 1. The unaudited consolidated financial results for the quarter and nine months ended 31st December, 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 03.02.2025. 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 corresponding nine months ending 31st December, 2023 and 31st December, 2024 includes Profit on Sale of Land amounting to Rs. 4262.69 Lacs and Rs. 246.16 Lacs respectively. PBT excluding the Profit on Sale of Land is Rs.842.62 Lacs and Rs. 1017.64 Lacs for the nine months ending on 31st December, 2023 and 31st December, 2024 respectivel0079. 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 31st Dec 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 1,43,072.44 1,42,931.12 (141.32) Other Income 4,407.91 4,549.23 141.32 Quarter Ended 31.12.2023 INCOME Property Leasing has been shown in “Other Income” Being ancillary business activities Revenue from operations 33,498.48 33,460.96 (37.53) Other Income 8.71 46.24 37.53 Nine Months Ended 31.12.2023 INCOME Revenue from operations 1,02,104.51 1,02,004.14 (100.37) Other Income 4,299.90 4,400.27 100.37 6. The above results are available on our company’s website i.e., www.bhagyanagarindia.com For Bhagyanagar India Limited Date: 03.02.2025 Devendra Surana Place: Secunderabad Managing Director Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 11717064000.00 39897000.00 11756961000.00 10701863000.00 0.00 203277000.00 104306000.00 119646000.00 50510000.00 450979000.00 11630581000.00 126380000.00 0.00 126380000.00 27230000.00 4751000.00 31981000.00 0.00 94399000.00 0.00 0.00 0.00 0.00 94399000.00 0.00 94399000.00 94399000.00 0.00 94399000.00 0.00 63990000.00 2 2.95 2.95 0.00 0.00 2.95 2.95 Other Expenses 153052000.00 Other Expenses 450979000.00