5420572026-01-012026-03-315420572026-03-315420572025-03-315420572025-04-012026-03-315420572026-01-012026-03-31in-capmkt:OtherExpenses1Member5420572026-01-012026-03-31in-capmkt:OtherExpenses2Member5420572025-04-012026-03-31in-capmkt:OtherExpenses1Member5420572025-04-012026-03-31in-capmkt:OtherExpenses2Member5420572026-03-31OtherNoncurrentFinancialAssetsDomain15420572026-03-31OtherNoncurrentAssetsDomain15420572026-03-31OtherCurrentFinancialAssetsDomain15420572026-03-31OtherCurrentAssetsDomain15420572026-03-31OtherNoncurrentFinancialLiabilitiesDomain15420572026-03-31OtherCurrentFinancialLiabilitiesDomain15420572026-03-31OtherCurrentFinancialLiabilitiesDomain25420572026-03-31OtherCurrentLiabilitiesDomain15420572026-01-012026-03-31in-capmkt:ReportableSegments1Member5420572026-01-012026-03-31in-capmkt:ReportableSegments2Member5420572025-04-012026-03-31in-capmkt:ReportableSegments1Member5420572025-04-012026-03-31in-capmkt:ReportableSegments2Member5420572026-01-012026-03-31in-capmkt:ReportableSegments1Member5420572026-01-012026-03-31in-capmkt:ReportableSegments2Member5420572025-04-012026-03-31in-capmkt:ReportableSegments1Member5420572025-04-012026-03-31in-capmkt:ReportableSegments2Member5420572026-01-012026-03-31in-capmkt:ReportableSegments1Member5420572026-03-31in-capmkt:ReportableSegments1Member5420572026-01-012026-03-31in-capmkt:ReportableSegments2Member5420572026-03-31in-capmkt:ReportableSegments2Member5420572026-01-012026-03-31in-capmkt:ReportableSegments1Member5420572026-03-31in-capmkt:ReportableSegments1Member5420572026-01-012026-03-31in-capmkt:ReportableSegments2Member5420572026-03-31in-capmkt:ReportableSegments2Member5420572026-01-012026-03-31RelatedPartyTransactionDomain15420572025-12-31RelatedPartyTransactionDomain15420572026-03-31RelatedPartyTransactionDomain15420572026-01-012026-03-31RelatedPartyTransactionDomain25420572025-12-31RelatedPartyTransactionDomain25420572026-03-31RelatedPartyTransactionDomain25420572026-01-012026-03-31RelatedPartyTransactionDomain35420572025-12-31RelatedPartyTransactionDomain35420572026-03-31RelatedPartyTransactionDomain35420572026-01-012026-03-31RelatedPartyTransactionDomain45420572025-12-31RelatedPartyTransactionDomain45420572026-03-31RelatedPartyTransactionDomain45420572026-01-012026-03-31RelatedPartyTransactionDomain55420572025-12-31RelatedPartyTransactionDomain55420572026-03-31RelatedPartyTransactionDomain55420572026-01-012026-03-31RelatedPartyTransactionDomain65420572025-12-31RelatedPartyTransactionDomain65420572026-03-31RelatedPartyTransactionDomain65420572026-01-012026-03-31RelatedPartyTransactionDomain75420572025-12-31RelatedPartyTransactionDomain75420572026-03-31RelatedPartyTransactionDomain75420572026-01-012026-03-31RelatedPartyTransactionDomain85420572025-12-31RelatedPartyTransactionDomain85420572026-03-31RelatedPartyTransactionDomain85420572026-01-012026-03-31RelatedPartyTransactionDomain95420572025-12-31RelatedPartyTransactionDomain95420572026-03-31RelatedPartyTransactionDomain95420572026-01-012026-03-31RelatedPartyTransactionDomain105420572025-12-31RelatedPartyTransactionDomain105420572026-03-31RelatedPartyTransactionDomain105420572026-01-012026-03-31RelatedPartyTransactionDomain115420572025-12-31RelatedPartyTransactionDomain115420572026-03-31RelatedPartyTransactionDomain115420572026-01-012026-03-31RelatedPartyTransactionDomain125420572025-12-31RelatedPartyTransactionDomain125420572026-03-31RelatedPartyTransactionDomain125420572026-01-012026-03-31RelatedPartyTransactionDomain135420572025-12-31RelatedPartyTransactionDomain135420572026-03-31RelatedPartyTransactionDomain135420572026-01-012026-03-31RelatedPartyTransactionDomain145420572025-12-31RelatedPartyTransactionDomain145420572026-03-31RelatedPartyTransactionDomain145420572026-01-012026-03-31RelatedPartyTransactionDomain155420572025-12-31RelatedPartyTransactionDomain155420572026-03-31RelatedPartyTransactionDomain155420572026-01-012026-03-31RelatedPartyTransactionDomain165420572025-12-31RelatedPartyTransactionDomain165420572026-03-31RelatedPartyTransactionDomain165420572026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares542057BCPLNOTLISTEDINE00SW01015BCPL Railway Infrastructure LimitedMain BoardEquity2025-04-012026-03-312026-05-192026-05-11INRLakhsQuarterlyFourth quarterMulti segment2026-05-1915:30:002026-05-1917:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-29https://bcril.com/policies/falsefalseNOT APPLICABLE2026-01-012026-03-31AuditedStandalone1450120009236000154248000000181450001089600091000137908000167040000-127920000-127920001137000-3375000-22380000-105540000000-10554000-9049000-1960300016723600010-0.63-0.6300-0.63-0.63NOTES: <BR> The financial results 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. <BR> The above audited financial results for the quarter and year ended 31st March, 2026, have been reviewed by the Audit Committee and were approved by the Board of Directors at their respective meeting held on May 19, 2026. <BR> The above results for the quarter and year ended 31st March, 2026 have been reviewed by the Statutory Auditors as required under the SEBI (Listing Obligation and Disclosure Requirements) and Regulations, 2015. <BR> The Ministry of Labour and Employment has implemented the New Labour Codes (Wages, Social Security, Industrial Relations, and Occupational Safety, Health & Working Conditions), effective 21 November 2025, replacing 29 existing labour laws. Based on available information and ICAI guidance, the Company has assessed the impact as not material and reflected it in its financial results for the quarter and year ended 31st March, 2026. The Company continues to monitor the finalisation of rules by the Central and State Governments and clarifications from the Government on other aspects of the New Labour Codes and will account for such developments as needed. <BR> Operating Segment as defined under Ind AS 108. <BR> Figures pertaining to the previous period/ year have been rearranged/ regrouped, wherever considered necessary, to make them comparable with those of the current period/ year. <BR> The above results are also available on the Company's website www.bcril.com and on the stock exchanges website <BR> <BR> INDEPENDENT AUDITOR’S REPORT <BR> TO THE BOARD OF DIRECTORS OF <BR> BCPL Railway Infrastructure Limited <BR> Report on the Audit of the Standalone Financial Results <BR> Opinion <BR> 1. We have audited the accompanying statement of standalone financial results (the <BR> “Statement”) of BCPL Railway Infrastructure Limited (“the Company”) for the quarter <BR> and year ended March 31, 2026 attached herewith, being submitted by the company <BR> pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and <BR> Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). <BR> 2. In our opinion and to the best of our information and according to the explanations given <BR> to us, the Statement: <BR> i. are presented in accordance with the requirements of Regulation 33 of the Listing <BR> Regulations in this regard; and <BR> ii. give a true and fair view in conformity with the recognition and measurement principles <BR> laid down in the applicable accounting standards and other accounting principles <BR> generally accepted in India of the net profit and other comprehensive expense and <BR> other financial information for the quarter and year ended March 31, 2026. <BR> Basis for Opinion <BR> 3. We conducted our audit in accordance with the Standards on Auditing (SAs) specified <BR> under section 143(10) of the Companies Act, 2013 as amended (the Act). Our <BR> responsibilities under those Standards are further described in the Auditor’s <BR> Responsibilities for the Audit of the Standalone Financial Results section of our report. We <BR> are independent of the Company in accordance with the Code of Ethics issued by the <BR> Institute of Chartered Accountants of India together with the ethical requirements that are <BR> relevant to our audit of the financial results under the provisions of the Companies Act, <BR> 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in <BR> accordance with these requirements and the Code of Ethics. We believe that the audit <BR> evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. <BR> Management’s Responsibilities for the Standalone Financial Results <BR> 4. These quarterly financial results as well as the year-to-date standalone financial results <BR> have been prepared on the basis of the annual financial statements. The Company’s Board <BR> of Directors are responsible for the preparation and presentation of these financial results <BR> that give a true and fair view of the profit and other comprehensive income and other <BR> financial information in accordance with the recognition and measurement principles laid <BR> down in Indian Accounting Standards prescribed under Section 133 of the Act read with <BR> relevant rules issued thereunder and other accounting principles generally accepted in <BR> India and in compliance with Regulation 33 of the Listing Regulations. This responsibility <BR> also includes maintenance of adequate accounting records in accordance with the <BR> provisions of the Act for safeguarding of the assets of the Company and for preventing <BR> and detecting frauds and other irregularities; selection and application of appropriate <BR> accounting policies; making judgments and estimates that are reasonable and prudent; and <BR> the design, implementation and maintenance of adequate internal financial controls that <BR> were operating effectively for ensuring the accuracy and completeness of the accounting <BR> records, relevant to the preparation and presentation of the standalone financial results <BR> that give a true and fair view and are free from material misstatement, whether due to fraud or <BR> error. <BR> 5. In preparing the standalone financial results, the Board of Directors are responsible for <BR> assessing the Company’s ability to continue as a going concern, disclosing, as applicable, <BR> matters related to going concern and using the going concern basis of accounting unless the <BR> Board of Directors either intends to liquidate the Company or to cease operations, or has no <BR> realistic alternative to do so. <BR> 6. The Board of Directors are also responsible for overseeing the Company’s financial <BR> reporting process. <BR> Auditor’s Responsibilities for the Audit of the Standalone Financial Results <BR> 7. Our objectives are to obtain reasonable assurance about whether the standalone <BR> f i n a n c i a l results as a whole are free from material misstatement, whether due to fraud or <BR> error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a <BR> high level of assurance, but is not a guarantee that an audit conducted in accordance with <BR> SAs will always detect a material misstatement when it exists. Misstatements can arise <BR> from fraud or error and are considered material if, individually or in the aggregate, they <BR> could reasonably be expected to influence the economic decisions of users taken on the <BR> basis of these standalone financial results. <BR> 8. As part of an audit in accordance with SAs, we exercise professional judgment and <BR> maintain professional skepticism throughout the audit. We also: <BR> Identify and assess the risks of material misstatement of the standalone financial results, <BR> whether due to fraud or error, design and perform audit procedures responsive to those <BR> risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for <BR> our opinion. The risk of not detecting a material misstatement resulting from fraud is <BR> higher than for one resulting from error, as fraud may involve collusion, forgery, <BR> intentional omissions, misrepresentations, or the override of internal control. <BR> Obtain an understanding of internal control relevant to the audit in order to design audit <BR> procedures that are appropriate in the circumstances, Under Section 143(3) (i) of the <BR> Act, we are also responsible for expressing our opinion on whether the company has <BR> adequate internal financial controls with reference to financial statements in place and <BR> the operating effectiveness of such controls. <BR> Evaluate the appropriateness of accounting policies used and the reasonableness of <BR> accounting estimates and related disclosures made by the Board of Directors. <BR> Conclude on the appropriateness of the Board of Directors’ use of the going concern <BR> basis of accounting and, based on the audit evidence obtained, whether a material <BR> uncertainty exists related to events or conditions that may cast significant doubt on the <BR> Company’s ability to continue as a going concern. If we conclude that a material <BR> uncertainty exists, we are required to draw attention in our auditor’s report to the related <BR> disclosures in the financial results or, if such disclosures are inadequate, to modify our <BR> opinion. Our conclusions are based on the audit evidence obtained up to the date of our <BR> auditor’s report. However, future events or conditions may cause the Company to cease <BR> to continue as a going concern. <BR> Evaluate the overall presentation, structure and content of the standalone financial <BR> results, including the disclosures, and whether the financial results represent the <BR> underlying transactions and events in a manner that achieves fair presentation. <BR> 9.We communicate with those charged with governance regarding, among other matters, <BR> the planned scope and timing of the audit and significant audit findings, including any <BR> significant deficiencies in internal control that we identify during our audit. <BR> 10. We also provide those charged with governance with a statement that we have complied <BR> with relevant ethical requirements regarding independence, and to communicate with <BR> them all relationships and other matters that may reasonably be thought to bear on our <BR> independence, and where applicable, related safeguards <BR> 11. The Financial Results include the results for the quarter ended March 31, 2026 being the <BR> balancing figure between the audited figures in respect of the full financial year and the <BR> published unaudited year to date figures up to the third quarter of the current financial <BR> year which were subject to limited review by us. <BR> For L B Jha & Co, LLP <BR> Chartered Accountants <BR> Firm Registration No. <BR> 301088E/E300295 <BR> (Ranjan Singh) <BR> Place: Kolkata Partner <BR> Date: 19.05.2026 Membership No: 305423 <BR> <BR> <BR> Annexure A <BR> DECLARATION <BR> In terms of regulation 33(2)(a) and 33 (3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 as amended by SEBI (Listing Obligations and Disclosure Requirement) Amendment Regulations, 2016 read with SEBI circular no. CIR/CFD/CMD/56/2016 dated 27 May, 2016, we hereby declare that the financial Results of the Company for the quarter and year ended 31 March 2026 does not contain any false and misleading statement or figures and does not omit any material fact which may make the statements or figures contained therein misleading and that M/s L B Jha & Co. LLP, Chartered Accountants (FRN: 301088E),the Statutory Auditors of the Company have issued an Audit Report with unmodified Opinion on the audited financial results of the Company both for standalone as well as consolidated accounts for the quarter and year ended on 31 March 2026. <BR> Kindly take the same on your record. <BR> For BCPL Railway Infrastructure Limited <BR> <BR> <BR> Jayanta Kumar Ghosh <BR> Managing Director <BR> DIN:00722445 <BR> <BR> For BCPL Railway Infrastructure Limited <BR> <BR> <BR> Uday Narayan Singh <BR> Executive Director & CFO <BR> DIN:00722449 <BR> <BR> 2025-04-012026-03-31AuditedStandalone8162270004135200085757900000060517000307690001637000680928000773851000837280000837280002276800069500023463000060265000000060265000-497700055288000167236000108190320003.63.6003.63.6Construction and operating expenses124402000Other Expenses13506000Construction and operating expenses623731000Other Expenses5719700026392000017322000045900010906000001666740002273760005031100007785000516400056023200035388300001414000005569100057390000012861300038309400056150005103500079362700013538590001672360008190320009862680009862680004580000001760006340003861000449500025159100038280006029500064123000201060003358200002404300032330003630960003675910001353859000other non-current financial assets227376000Other non-current assets5164000Other current financial assets128613000Other current assets51035000lease liabilities176000lease liabilities20000Other current financial liabilities20086000Other current liabilities24043000Railway Overhead Electrification154248000Merchant Exports0Railway Overhead Electrification857579000Merchant Exports0154248000857579000154248000857579000Railway Overhead Electrification-1894000Merchant Exports0Railway Overhead Electrification114599000Merchant Exports-102000-1894000114497000108960003076900000-1279000083728000Railway Overhead Electrification1345651000Merchant Exports8208000135385900001353859000Railway Overhead Electrification367591000Merchant Exports036759100003675910002820000016311700036500000000000-167615000000163700008430000000000-76010000016830000056764000140492000-982000001466800001248420000000000021500018300000000000000008621900000098200000-1959000-8716400000000000-111180000017042000282000000-1683000-58043000-203650000-20365000760560005569100090490004977000-9049000-4977000BCPL Railway Infrastructure Limited******Jayanta Kumar Ghosh******Managing DirectorRemunerationNA62250000-3343000BCPL Railway Infrastructure Limited******Uday Narayan Singh******Executive Director & CFORemunerationNA52290000-2100000BCPL Railway Infrastructure Limited******Debasis Sircar******Executive DirectorRemunerationNA18250000-10000BCPL Railway Infrastructure Limited******Sanghamitra Mukherjee******Independent DirectorAny other transactionDirector sitting feesNA5300000BCPL Railway Infrastructure Limited******Swapan Kumar Chakraborty******Independent DirectorAny other transactionDirector sitting feesNA6800000BCPL Railway Infrastructure Limited******Sudipta Kumar Mukherjee******Independent DirectorAny other transactionDirector sitting feesNA6000000BCPL Railway Infrastructure Limited******Ranajit Kumar Mondal******Independent DirectorAny other transactionDirector sitting feesNA4600000BCPL Railway Infrastructure Limited******Devshree Sinha******Company SecretaryRemunerationNA5320007600076000BCPL Railway Infrastructure Limited******Saakshi Singh******VP, Purchase & Logistics and daughter of Mr U N SinghRemunerationNA3990005500055000BCPL Railway Infrastructure Limited******Phoenix Overseas Limited******Associate CompanyAny other transactionRental transactions and Corporate Guranteeomnibus approval1416000350000BCPL Railway Infrastructure Limited******EMC BCPL SUBIR- JV******Joint Venture FirmAny other transactionAdjustmentNA000BCPL Railway Infrastructure Limited******BCL Bio Energy Private Limited******Subsidiary CompanyAny other transactionLoan and interest200000000omnibus approval6764900061884000166674000Loan0.1As per termsUnsecuredTo meet outflows pertaining to capital requirementsBCPL Railway Infrastructure Limited******BCL Bio Energy Private Limited******Subsidiary CompanyAny other transactionSale/purchase and corporate guaranteeomnibus approval1018000009319000BCPL Railway Infrastructure Limited******Resilient Strategic Advisors Pvt Ltd******Associate CompanyAny other transactionCorporate guaranteeomnibus approval306000000BCPL Railway Infrastructure Limited******Aparesh Nandi******Director, ChairmanAny other transactionDirector sitting feesNA4600000BCPL Railway Infrastructure Limited******Aparesh Nandi******Director, ChairmanAny other transactionReimbursement of expensesNA502000-2311000-210700097290000AuditedtrueM/s L B JHA & CO LLPtrue2028-01-31