5122962026-01-012026-03-315122962026-03-315122962025-03-315122962025-04-012026-03-315122962026-01-012026-03-31in-capmkt:OtherExpenses1Member5122962025-04-012026-03-31in-capmkt:OtherExpenses1Member5122962026-03-31OtherCurrentAssetsDomain15122962026-03-31OtherNoncurrentLiabilitiesDomain15122962026-03-31OtherCurrentFinancialLiabilitiesDomain15122962026-03-31OtherCurrentLiabilitiesDomain15122962026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares512296BHAGYANGRNOTLISTEDINE458B01036BHAGYANAGAR INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-04-302026-04-27INRLakhsQuarterlyFourth quarterSingle segmentWind Energy2026-04-3011:30:002026-04-3012:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated734530600053650007350671000667041300003318900043019000102590000193280002371530007105692000244979000024497900063142000-3022000601200000184859000000018485900001848590000018486000006399000025.785.78005.785.78 <BR> CONSOLIDATION Notes: <BR> <BR> 1.The Consolidated financial results for the quarter and year ended 31st March, 2026 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 30.04.2026. The Statutory Auditors of the Company has issued an unmodified audit opinion on the financial results for the quarter and year ended 31st March, 2026. <BR> <BR> 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. <BR> <BR> 3.The figures for the quarters ended 31st March, 2026 and 31st March, 2025 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. <BR> <BR> 4.Further to and in continuation of the disclosures made in this regard, the Company has obtained approval from the equity shareholders of Bhagyanagar India Limited and the creditors of Bhagyanagar Copper Private Limited (BCPL) for the Composite Scheme of Arrangement among Bhagyanagar Copper Private Limited (BCPL or Transferor Company), Bhagyanagar India Limited (BIL or Transferee Company or Demerged Company), and Tieramet Limited (TIERAMET or Resulting Company), and their respective shareholders and creditors, under Sections 230 to 232 read with Section 66 and other applicable provisions of the Companies Act, 2013, at the NCLT-convened meeting held on March 14, 2026. <BR> <BR> Subsequently, the Company has filed a joint petition before the Hon’ble NCLT, inter alia, seeking sanction of the said Composite Scheme. <BR> <BR> <BR> 5.Previous year’s figures have been regrouped and rearranged, wherever found necessary. <BR> Following changes has been done in the comparative periodas at March 31, 2025 which is not material qualitatively and quantitatively to the Company's prior period financial statements. <BR> <BR> <BR> Re- classification in “Balance Sheet” (Amount in Lakhs) <BR> Particulars Earlier Revised Change Remark <BR> Year ended 31.03.2025 <BR> Other Current Liabilities 482.02 625.91 143.89 Provisions for crystalized liabilities being classified as Other Current Liabilities <BR> Provisions 237.31 93.42 (143.89) <BR> <BR> 6. The above results are available on our company’s website i.e., www.bhagyanagarindia.com <BR> For Bhagyanagar India Limited <BR> <BR> <BR> Date: 30.04.2026 Devendra Surana <BR> Place: Secunderabad Managing Director <BR> 2025-04-012026-03-31AuditedConsolidated237782830004715100023825434000219086510000-201566000162998000359584000738420008468260002315033500067509900006750990001720600001325000173385000050171400000005017140000501714000005017150000639900002251157400015.6815.680015.6815.68Other expenses237153000Other expenses8468260008351080000000000200000019550000197500000854858000230124900080600020047330001075000824300016000002016457000241100011728840005493001000006347859000639900002511574000257556400002575564000432068000000432068000097200000447900004865780002157081000526000289974000290500000106540002458235000816994000104880000032857170000037722950006347859000Other current assets1172884000Other non-current liabilities44790000Other current financial liabilities10654000Other current liabilities8169940000-727972000-54829000004980800000001265160000754402000073842000011460000941900000000000000-2611290004139700000-359584000-1414000158141000-24023000589976000000000004944200014298900014467000000000000000-26818000000014140000-1604000-5245200000000000199522000361659000003595840000-64326000-586047000-485230000-48523000495980001075000000000AuditedtrueLuharuka & Associatestrue2026-08-31