5122962025-10-012025-12-315122962025-04-012025-12-315122962025-10-012025-12-31in-capmkt:OtherExpenses1Member5122962025-04-012025-12-31in-capmkt:OtherExpenses1Member5122962025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares512296BHAGYANGRNOTLISTEDINE458B01036BHAGYANAGAR INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-01-302026-01-27INRLakhsQuarterlyThird quarterSingle segmentWind Energy2026-01-3010:45:002026-01-3011:10:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated57732410005546000577878700058149570000-57109200047616000952650001847500019591800056011390001776480000177648000453950003839000492340000128414000000012841400001284140001284130006399000024.014.01004.014.01Notes: <BR> <BR> 1. The unaudited consolidated financial results for the quarter and nine months ended 31st December, 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 30th January, 2026. The Statutory Auditors of the Company have carried out the Limited Review of the financial results. <BR> <BR> 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. <BR> <BR> 3. The financials of M/s. Tieramet Limited, incorporated on 29th August 2025 as a wholly owned subsidiary of the Company, have been consolidated from the date of incorporation for the quarter and nine months ended 31st December 2025. The Company is yet to commence its operations. <BR> <BR> 4. Bhagyanagar Copper Private Limited , wholly owned subsidiary of the company has achieved an upgrade in its credit rating to BBB+ (Stable) from ACUITE. <BR> <BR> 5. During the quarter ended 31st December, 2025, the Company has received No Objection letter(s) from BSE Limited and National Stock Exchange of India Limited, conveying their respective “no adverse observation” with regard to the Scheme of Arrangement between Bhagyanagar Copper Private Limited (BCPL or Transferor Company) and Bhagyanagar India Limited (BIL or Transferee Company or Demerged Company) and Tieramet Limited (TIERAMET or Resulting Company) and their respective Shareholders and Creditors under Section 230 to 232 read with Section 66 of the Companies Act, 2013 and other applicable provisions of the Companies Act, 2013. Subsequently, the Company has filed a Joint Application with the Hon’ble National Company Law Tribunal, Hyderabad Bench (NCLT), inter alia, seeking dispensation of Meetings of its Creditors and seeking directions for convening Meeting of its shareholders in connection with approval of the Scheme. The Application has been allowed. <BR> <BR> 6. The 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 Income Tax Department raised a demand of Rs. 6,622.17 lakhs on unreasonable grounds. The company filed an appeal before the Commissioner of Income Tax (Appeals), Hyderabad. Subsequently, the appeal was allowed, and the the tax demand was annulled. Vide order dated 10.11.2025. <BR> <BR> 7. The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the New Labour Codes}. These Codes have been made effective from November 21, 2025. The corresponding supporting rules under these codes are yet to be notified. The Company is in the process of evaluating the full impact of these new labour codes announced. The Company continues to monitor the finalisation of Central/State Rules and Clarifications from the Government on the other aspects of New Labour Code. The Company has estimated and accounted for incremental liability for employees benefit to the extent of Rs INR 60 lacs towards Employe benefits for the nine months ended 31st December 2025. <BR> <BR> 8. The above results are available on our company’s website i.e., www.bhagyanagarindia.com <BR> 2025-04-012025-12-31UnauditedConsolidated164329770004178600016474763000152382380000-2347550001199790002569940005451400060967400016044644000430119000043011900010891800043470001132650000316854000000031685400003168540003168530006399000029.99.9009.99.9Other Expenses195918000Other Expenses609674000000000UnauditedtrueLuharuka & Associatestrue2026-08-31