BHARATRAS2026-01-012026-03-31BHARATRAS2026-03-31BHARATRAS2025-03-31BHARATRAS2025-04-012026-03-31BHARATRAS2026-01-012026-03-31in-capmkt:OtherExpenses1MemberBHARATRAS2025-04-012026-03-31in-capmkt:OtherExpenses1MemberBHARATRAS2026-03-31OtherNoncurrentFinancialAssetsDomain1BHARATRAS2026-03-31OtherNoncurrentAssetsDomain1BHARATRAS2026-03-31OtherCurrentFinancialAssetsDomain1BHARATRAS2026-03-31OtherCurrentAssetsDomain1BHARATRAS2026-03-31OtherCurrentFinancialLiabilitiesDomain1BHARATRAS2026-03-31OtherCurrentLiabilitiesDomain1BHARATRAS2026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares590021BHARATRASNOTLISTEDINE838B01021BHARAT RASAYAN LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-08INRLakhsQuarterlyFourth quarterSingle segmentThe Company operates only in one business segment viz. pesticides, hence segment wise reporting is not applicable.2026-05-2614:00:002026-05-2617:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated30802000001558000003236000000170840000002391000002279000009300000679000004037000002656300000579700000-5530000052440000097200000361000001333000000391100000000-9600000381500000-4700000376800000000083105000522.9522.950022.9522.950001. The above Consolidated financial results including Audited Results of the Company and Un-Audited figures of JV Company namely Nissan Bharat Rasayan Pvt. Limited, for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on May 26, 2026. The Statutory Auditors expressed an un-modified opinon. The Consolidated Financial Results will be available at the Website of the Company www.bharatgroup.co.in and National Stock Exchange of India Limited www.nseindia.com where the Company's shares are listed. 2. The financial results of the Company have been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with Companies Indian Accounting Standard Rules, 2015, as amended from time to time.3. Corresponding quarter and financial years figures have been regrouped wherever considered necessary. 4. The Company operates only in one business segment viz. pesticides, hence segment wise reporting is not applicable. 5. The figures of quarter ended 31.03.2026 are the balancing figures between audited figures in respect of full financial year ended 31.03.2026 and the published year to date figures upto third quarter ended 31.12.2025. 6. The insurance claim process for damage to Property, Plant, and Equipment in Block-D of the Dahej Plant is currently underway. Accordingly, depreciation continues to be charged on the entire book value written-down value of the assets, in accordance with the provisions of the Companies Act, 2013 and the Income Tax Act, 1961. The Company has implemented all appropriate safety measures to prevent the recurrence of such incidents in the future. Furthermore, with respect to the insurance claim for Loss of Profit, the Company will recognize the claim amount on a receipt basis.7. The Company is continued to maintain CARE AA- for Long Term Facilities and CARE A1+ for Short Term Facilities. 8. Joint Venture Performance: The Companys Joint Venture, Nissan Bharat Rasayan Private Limited, which is accounted for using the equity method under Ind AS, reported total revenue of Rs. 302.69 crore and a profit after tax of Rs. 9.33 crore for the year ended 31st March, 2026. The profit after tax includes a foreign exchange loss of Rs. 19.98 crore. The Companys share of the Joint Ventures net profit, amounting to Rs. 2.80 crore, has been recognized in the consolidated Statement of Profit and Loss. 9. During the quarter ended December 31, 2025, the shareholders of the Company had approved the sub-division of the face value of each equity share of the Company from Rs. 10 each to Rs. 5 each. Accordingly, every 1 Equity Share of face value of Rs. 10 each fully paid-up was sub-divided into 2 equity shares of face value of Rs. 5 each fully paid-up and bonus shares issued in the proportion of 1:1, i.e. 1 bonus equity share of 1 each for every 1 fully paid-up equity share held as on the record date, i.e. 12.12.2025. Accordingly, the Company had allotted 83,10,536 equity shares as bonus shares on December 15, 2025. After splitting of shares and issuance of bonus shares, the paid-up equity share capital has increased from Rs. 4,15,52,680 to Rs. 8,31,05,360, i.e. Rs. 8,31,05,360 divided into 1,66,21,072 Equity shares of Rs. 5 each. As per Ind-AS 33, all shares and per share information in all the financial results reflect the effect of splitting of shares and issuance of bonus shares. Consequent to the issuance of bonus shares and share split, the earnings per share have been restated for the current period as well as for all the comparative periods. EPS without adjusting Bonus Shares and shares split would have been mentioned in the attached PDF file. 10. The Company has designated an Email-ID viz. investors.brl@bharatgroup.co.in exclusively for the purpose of registering complaints by investors and for the redressal of investors' grievance.2025-04-012026-03-31AuditedConsolidated12418400000412200000128306000007991500000066400000904900000459000002636000001464400000107367000002093900000-18820000019057000004349000004160000047650000001429200000000280000001457200000-3800000145340000000008310500051266340000087.6787.670087.6787.67000Other Expenses403700000Other Expenses1464400000245984900045652300000805000000747899000002023500076813400003656900037218800003305551000249587300038541390002275590002607000087500065810530000716753000106033570000014325237000831050001266429300012747398000012747398000000002052000019427900002147990001226300009676080009676080003383460001318217000235160005388000159190000136304000000157783900014325237000Other non-current financial assets20235000Other non-current assets36569000Other current financial assets875000Other current assets716753000Other current financial liabilities338346000Other current liabilities235160000-4019520003381900000253642000-35065000000-4535920000-60975000026362600009870004900001017620000-20327400002804000000064000-38050000-20270600017029940000-459320000428780000140001320160000000000001821000735031000035968000000000000000000060220000-194762000-95791800000000000-8399290000062330004593200000-892094000-529852000203274000-3265780005541370002275590004700000380000000-4700000-3800000AuditedtrueB K GOEL AND ASSOCIATEStrue2026-12-31