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LTDMain BoardEquity2025-04-012026-03-312026-05-192026-05-07INRLakhsQuarterlyFourth quarterSingle segmentTEXTILES2026-05-1912:36:002026-05-1915:45:00trueCash Flow IndirectNot applicabletruetrueNoNAfalsetrue2025-02-13https://static1.squarespace.com/static/6206a24e38ca4200c0141c78/t/682ec9a20966f4092ce4184d/1747896741566/BSL+Related_Party_Transaction_Policy.pdffalsefalseThere is no such Default2026-01-012026-03-31AuditedStandalone14780700002599000148066900083648000048110000-8354800024030600076390000415450003359370001495220000-145510000-145510000-4627000-46270000-99240000000-9924000-4995000-1491900010292200010-0.96-0.9600-0.96-0.961. The financial statements of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) Amendment Rules, 2016 prescribed under section 133 of the Companies Act, 2013, and other recognized accounting practices and policies to the extent applicable. <BR> 2. The above financial results were reviewed by the Audit Committee and thereafter were taken on record by the Board of Directors at their meeting held on 19th May, 2026. The Statutory Auditors have audited the results for the quarter and year ended 31st March,2026 and have expressed an unmodified opinion. <BR> 3. The requirement of "Segment Reporting" is not applicable to the Company as it is engaged in single business segment. <BR> 4. The figures of the previous year / quarter have been regrouped/ recast wherever necessary. <BR> 5. The company has no Subsidiary, Associate or Joint Venture Company (ies), as on 31st March, 2026. <BR> 6. The Figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between the audited figures in respect to the full financial year and the published figures of the nine months ended 31st December, 2025 and 31st December, 2024, respectively which were subject to Limited Review by the Statutory Auditors. <BR> 7. Pursuant to the Notification issued by the Ministry of Labour & Employment (MoLE), Government of India, multiple existing Labour legislations have been consolidated into a unified framework comprising four Labour Codes, collectively referred to as the 'New Labour Codes' which became effective from 21st November 2025. Based on the information available, the Company has re-assessed its Employee Benefits Obligations arising from implementation of the 'New Labour Codes' at the current estimate; it is found that the impact on financials is Nil as per Acturial Valuation Report. The Company continues to monitor the Finalization of the Central/State Rules & further Clarifications from the Government and will account for any additional impact as required.2025-04-012026-03-31AuditedStandalone6570357000697600065773330003581200000207028000-397440009635870003032500001678300001366950000655010100027232000027232000034700003470000023762000000023762000-9076000146860001029220001010961800002.312.31002.312.31Power, Fuel & Water140003000Other Expenses195934000Power, Fuel & Water566726000Other Expenses80022400022857010001667650000020406000000009870003768000038667000256900025141080002221107000014276930008960001713000790700025068000146327700059390001967270003887050000640115800010292200010961800001199102000119910200013984610000008577000140703800001234840000251400015330360002994428000647980003166230003814210002750950003650944000180760000366902000052020560006401158000Other Financial Assets37680000Other non-current assets2569000Other current financial assets25068000Other current assets196727000Other non-current financial liabilities8577000Other non-current liabilities2514000Other current financial liabilities275095000Other current liabilities180760000183742000-1165720000-3706000065603000-1759000-66790000-687930000-126300059100016783000000013887000-7990000000-147800000066300001979130002251450000-2755460000-2576000-9076000494191000000000004134000394645000000000000000000000000-39051100000000000242918000625840000823400027554600000-10344600023400002340000234000Items that will not be reclassified to Profit or Loss-5013000-5013000Items that will not be reclassified to Profit or Loss-9076000-907600000Items that will be reclassified to Profit or Loss2400024000Items that will be reclassified to Profit or Loss0060000-4995000-9076000BSL LTD******RSWM Limited******Entities with joint control or significant influence over entitySale of goods or services20000000Approved by Audit Committee in its Meeting on 13.02.20254717000575000215000BSL LTD******RSWM Limited******Entities with joint control or significant influence over entityPurchase of goods or services350000000Approved by Audit Committee in its Meeting on 13.02.2025114748000744000054876000BSL LTD******RSWM Limited******Entities with joint control or significant influence over entityAny other transactionRendering of Services500000Approved by Audit Committee in its Meeting on 13.02.2025500000BSL LTD******RSWM Limited******Entities with joint control or significant influence over entityAny other transactionReceiving of Services15000000Approved by Audit Committee in its Meeting on 13.02.2025 and further approved on 09.02.2026779000000BSL LTD******RSWM Limited******Entities with joint control or significant influence over entityAny other transactionRent Paid1220000Approved by Audit Committee in its Meeting on 13.02.202561000000BSL LTD******RSWM Limited******Entities with joint control or significant influence over entityInterest paid25000000Approved by Audit Committee in its Meeting on 13.02.202552200000BSL LTD******HEG Limited******Entities with joint control or significant influence over entitySale of goods or services600000Approved by Audit Committee in its Meeting on 13.02.202513900000BSL LTD******HEG Limited******Entities with joint control or significant influence over entityAny other transactionRent Paid1220000Approved by Audit Committee in its Meeting on 13.02.202561000000BSL LTD******Maral Overseas Limited******Entities with joint control or significant influence over entitySale of goods or services2500000Approved by Audit Committee in its Meeting on 13.02.2025611000306000393000BSL LTD******Maral Overseas Limited******Entities with joint control or significant influence over entityPurchase of goods or services500000Approved by Audit Committee in its Meeting on 13.02.202511000000BSL LTD******BMD Private Limited******Entities with joint control or significant influence over entitySale of goods or services4000000Approved by Audit Committee in its Meeting on 13.02.20254890005660002000BSL LTD******A.D. Hydro Power Limited******Entities with joint control or significant influence over entitySale of goods or services1500000Approved by Audit Committee in its Meeting on 13.02.2025113500000BSL LTD******Malana Power Company Limited******Entities with joint control or significant influence over entitySale of goods or services1500000Approved by Audit Committee in its Meeting on 13.02.202589300000BSL LTD******Bhilwara Energy Limited******Entities with joint control or significant influence over entitySale of goods or services500000Approved by Audit Committee in its Meeting on 13.02.202514200050000BSL LTD******Sudiva Spinners Private Limited******Entities with joint control or significant influence over entityPurchase of goods or services5000000Approved by Audit Committee in its Meeting on 13.02.2025980004830000BSL LTD******Arun Kumar Churiwal******DirectorRemunerationAs approved by Nomination & Remuneration Committee1076300000BSL LTD******Arun Kumar Churiwal******DirectorRemunerationAs approved by Nomination & Remuneration Committee168500000BSL LTD******Nivedan Churiwal******DirectorRemunerationAs approved by Nomination & Remuneration Committee976300000BSL LTD******Nivedan Churiwal******DirectorRemunerationAs approved by Nomination & Remuneration Committee152300000BSL LTD******Ravi Jhunjhunwala******DirectorAny other transactionSitting FeesAs approved by Nomination & Remuneration Committee000BSL LTD******Shekhar Agarwal******DirectorAny other transactionSitting FeesAs approved by Nomination & Remuneration Committee6000000BSL LTD******Jagdish Chandra Laddha******DirectorAny other transactionSitting FeesAs approved by Nomination & Remuneration Committee3000000BSL LTD******Hemant Kamala Jalan******DirectorAny other transactionSitting FeesAs approved by Nomination & Remuneration Committee6000000BSL LTD******Aarti B Aggarwal******DirectorAny other transactionSitting FeesAs approved by Nomination & Remuneration Committee3000000BSL LTD******Avinash Todi******DirectorAny other transactionSitting FeesAs approved by Nomination & Remuneration Committee6000000BSL LTD******Kunal Jhunjhunwala******DirectorAny other transactionSitting FeesAs approved by Nomination & Remuneration Committee000BSL LTD******Praveen Kumar Jain******DirectorRemunerationAs approved by Nomination & Remuneration Committee731400000BSL LTD******Praveen Kumar Jain******DirectorRemunerationAs approved by Nomination & Remuneration Committee125600000BSL LTD******Shubham Jain******KMPRemunerationAs approved by Nomination & Remuneration Committee52900000BSL LTD******Shubham Jain******KMPRemunerationAs approved by Nomination & Remuneration Committee2700000BSL LTD******Varenya Churiwal******Relative of DirectorAny other transactionStipendAs approved by Nomination & Remuneration Committee70000000BSL LTD******Arun Kumar Churiwal******DirectorLoanApproved by Audit Committee in its Meeting 12.08.20226750002500000012500000BSL LTD******Churiwala Properties & Investment Ltd.******Entities with joint control or significant influence over entityLoanApproved by Audit Committee in its Meeting 12.08.202211500050000000BSL LTD******Arun Nivedan (HUF)******Entities with joint control or significant influence over entityLoanApproved by Audit Committee in its Meeting 12.08.202211200002000000037500000168329000