BALKRISHNA2024-10-012024-12-31 BALKRISHNA2024-10-012024-12-31 BALKRISHNA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member BALKRISHNA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member BALKRISHNA2024-12-31 BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member BALKRISHNA2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member BALKRISHNA2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member BALKRISHNA2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member BALKRISHNA2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member BALKRISHNA2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member BALKRISHNA2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member BALKRISHNA2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member BALKRISHNA2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member BALKRISHNA2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member BALKRISHNA2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 539251 BALKRISHNA NOTLISTED Balkrishna Paper Mills Limited Equity 2024-04-01 2025-03-31 2025-02-11 2025-02-06 INR Lakhs Third quarter 14:45:00 18:15:00 2025-02-11 2025-02-11 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Standalone 6534000.00 169000.00 6703000.00 0.00 6062000.00 0.00 1500000.00 12453000.00 45000.00 918000.00 20978000.00 -14275000.00 0.00 -14275000.00 0.00 0.00 0.00 0.00 -14275000.00 -3793000.00 0.00 -3793000.00 0.00 -18068000.00 -12000.00 -18080000.00 0.00 0.00 322195000.00 10 -0.44 -0.44 -0.12 -0.12 -0.56 -0.56 1) The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 11th February 2025. The statutory auditors of the company carried out a Limited Review of the financial results for the quarter and nine month ended 31st December, 2024. 2)      Discontinued Operations (Manufacturing of Paper and Paperboard) The Board of Directors in their meeting held on 13th November, 2024 decided to discontinue the manufacturing of Paper & Paperboards situated at Ambivali. Accordingly, the net results of Paper & Paperboards has been disclosed as discontinued operation, as required by, Indian Accounting Standard (IND AS)105 and Schedule III of the companies Act 2013. Consequently, the Company’s financial results for the quarter ended on 30th September,2024, quarter & nine months ended on 31st December,2024 pertains to its continuing operations and for that purpose the comparative results for the corresponding quarter / nine months / year ended have been restated. The information related to discontinued operations of paper and paper board business is as under: Sr. No. PARTICULARS QUARTER ENDED (UNAUDITED) NINE MONTH ENDED (UNAUDITED) YEAR ENDED (AUDITED) 31-12-2024 30-09-2024 31-12-2023 (Restated) 31-12-2024 31-12-23 (Restated) 31-03-2024 (Restated) 1 Revenue from Operations 14.60 1.33 29.67 53.69 198.58 214.69 2 Other Income - 0.85 - 1.36 28.46 33.52 3 Total Expenses 52.53 49.44 195.78 215.53 1,359.84 1,533.31 4 Profit/(Loss) before exceptional item and tax (37.93) (47.26) (166.11) (160.48) (1,132.80) (1,285.10) 5 Exceptional Item - Gain/(loss) -Net - (82.36) - 809.92 (4,589.87) (7,114.51) 6 Profit / (Loss) before tax (37.93) (129.62) (166.11) 649.44 (5,722.67) (8,399.61) 7 Tax expenses - - - - (2,103.58) (2,105.72) 8 Net Profit/ (Loss) after tax (37.93) (129.62) (166.11) 649.44 (3,619.09) (6,293.89) 3) Going Concern The company is engaged in trading of Paper & Paperboards and achieved a sales turnover of Rs.65.34 lacs during the current quarter. The company is expected to expand this business in due course, as company is having very good experience in this business. Moreover, the company is exploring various options to put the existing resources of the company such as Land, building etc. to the optimum utilization so that it can generate good cash flow in future. On account of all this, the Company has prepared the financials on going concern basis. 4) The Company has identified Paper & Paper Board Business and Trading of plastic & packaging materials as its reportable segment in accordance with the requirements of Ind AS- 108, 'Operating Segments'. Accordingly, segment information has been provided. 5) Exceptional item includes: - Sr. No. PARTICULARS QUARTER ENDED (UNAUDITED) NINE MONTH ENDED (UNAUDITED) YEAR ENDED (AUDITED) 31-12-2024 30-09-2024 31-12-2023 (Restated) 31-12-2024 31-12-23 (Restated) 31-03-2024 (Restated) 1 Loss on sale/discarded of Fixed Assets / Impairment Loss on asset held for disposal - 1.42 - (130.17) (4,941.68) (7,466.32) 2 Sundry Credit Balance written Back - - - - 351.81 351.81 3 Provision of dividend on preference share written back* - - - 1,494.86 - - 4 Amortisation of issue expenses of preference share Charged to Profit and loss account* - (83.78) - (92.59) - - 5 Inventory written off - - - (462.18) - - Total Exceptional Item - Gain/ (loss) –Net - (82.36) - 809.92 (4,589.87) (7,114.51) 6) Previous period's/year’s figures have been regrouped/reclassified wherever necessary. Multi segment 2024-04-01 2024-12-31 Unaudited Standalone 6534000.00 730000.00 7264000.00 0.00 6062000.00 0.00 4637000.00 46403000.00 135000.00 2743000.00 59980000.00 -52716000.00 80992000.00 28276000.00 0.00 0.00 0.00 0.00 28276000.00 -16048000.00 0.00 -16048000.00 0.00 12228000.00 -36000.00 12192000.00 0.00 0.00 322195000.00 10 -1.71 -1.71 2.11 2.11 0.40 0.40 Others 918000.00 Others 2743000.00 Manufacturing of Paper and Paper Board at Ambivali (Note ) 1461000.00 Paper and Paper Board 6534000.00 Trading of plastic & packaging materials 0.00 Manufacturing of Paper and Paper Board at Ambivali (Note ) 5370000.00 Paper and Paper Board 6534000.00 Trading of plastic & packaging materials 0.00 7995000.00 11904000.00 0.00 0.00 7995000.00 11904000.00 Manufacturing of Paper and Paper Board at Ambivali (Note ) -3793000.00 Paper and Paper Board -1822000.00 Trading of plastic & packaging materials 0.00 Manufacturing of Paper and Paper Board at Ambivali (Note ) -16048000.00 Paper and Paper Board -6313000.00 Trading of plastic & packaging materials 0.00 -5615000.00 -22361000.00 12453000.00 46403000.00 0.00 Particulars Quarter Ended Nine Month Ended Year Ended 31-12-2024 31-12-2024 31-12-2023 (Restated) 31-03-2024 (Restated) Segment Results (EBITDA) - Paper and Paper Board (17.76) (61.77) (96.88) - Trading of plastic & packaging materials - - 2.50 3.81 - Unallocated - - - Total Segment Profit before Interest, Tax, Exceptional Item and Depreciation from continuing operations (17.76) (61.77) 2.50 (93.07) - Manufacturing of Paper and Paper Board at Ambivali (Discontinued) (refer note 2) (37.49) (127.43) (558.35) Total Segment Profit before Interest, Tax, Exceptional Item and Depreciation (55.25) (189.21) (651.42) -80992000.00 -18068000.00 12228000.00 Manufacturing of Paper and Paper Board at Ambivali (Note ) 261234000.00 Paper and Paper Board 15663000.00 Trading of plastic & packaging materials 6000000.00 282897000.00 0.00 282897000.00 Manufacturing of Paper and Paper Board at Ambivali (Note ) 234712000.00 Paper and Paper Board 48185000.00 Trading of plastic & packaging materials 0.00 282897000.00 0.00 282897000.00 -12000.00 -36000.00 0.00 0.00 0.00 0.00