5122962026-04-012026-06-305122962026-04-012026-06-30in-capmkt:OtherExpenses1Member5122962026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares512296BHAGYANGRNOTLISTEDINE458B01036BHAGYANAGAR INDIA LIMITEDMain BoardEquity2026-04-012027-03-312026-07-272026-07-21INRLakhsQuarterlyFirst quarterSingle segmentRenewable Wind Energy2026-07-2711:00:002026-07-2712:10:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated705075400079010007058655000588463600005379020004003700099328000204730002052590006787635000271020000027102000068237000331000685680000202452000000020245200002024520000020245200006399000026.336.33006.336.33Notes: <br /> <br /> 1. The unaudited consolidated financial results for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 27th July, 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 above results are available on our company’s website i.e., www.bhagyanagarindia.com <br /> <br /> 4. 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 /> 5. The GST Department issued a Show Cause Notice alleging irregular availment of Input Tax Credit by the Company. The Company paid Rs.1750 Lakhs under protest during the quarter ended 30th June, 2026. Based on legal opinion obtained and judicial precedents on the subject, the Management believes the Company has a strong case on merits and doesn’t expect any liability to materialise. In view of the foregoing, no provision has been recognized in these financial statements. <br /> <br /> 6. Further to and in continuation to the disclosures made in connection with the proposed Composite Scheme of Arrangement and the joint petition filed before the Hon’ble NCLT in the said regard, the matter is pending before Hon’ble NCLT for its sanction and scheduled for Hearing on 07.08.2026. <br /> <br /> 7. Subsequent to the approval by the Board of Directors, at its meeting held on 30.06.2026, to raise funds through issuance of equity shares on a preferential basis, the members of the Company at the Extra-Ordinary General Meeting held on 23.07.2026 approved the issuance of up to 15,01,434 equity shares of Rs.2/- each to the investors belonging to the non-promoter category, at an issue price of Rs.348/- per equity share. The Company has made requisite Applications for obtaining in-principle approvals from the NSE and BSE. Upon receipt of the necessary approvals, the allotment of equity shares pursuant to the preferential issue shall be completed within the stipulated timelines. <br /> Other Expenses205259000000UnauditedtrueLuharuka & Associatestrue2026-08-31