5420572026-07-012026-09-305420572026-09-305420572026-03-315420572026-04-012026-09-305420572026-07-012026-09-30in-capmkt:OtherExpenses1Member5420572026-07-012026-09-30in-capmkt:OtherExpenses2Member5420572026-04-012026-09-30in-capmkt:OtherExpenses1Member5420572026-04-012026-09-30in-capmkt:OtherExpenses2Member5420572026-09-30OtherNoncurrentFinancialAssetsDomain15420572026-09-30OtherNoncurrentAssetsDomain15420572026-09-30OtherCurrentFinancialAssetsDomain15420572026-09-30OtherCurrentAssetsDomain15420572026-09-30OtherNoncurrentFinancialLiabilitiesDomain15420572026-09-30OtherCurrentFinancialLiabilitiesDomain15420572026-09-30OtherCurrentFinancialLiabilitiesDomain25420572026-09-30OtherCurrentLiabilitiesDomain15420572026-07-012026-09-30in-capmkt:ReportableSegments1Member5420572026-07-012026-09-30in-capmkt:ReportableSegments2Member5420572026-07-012026-09-30in-capmkt:ReportableSegments3Member5420572026-04-012026-09-30in-capmkt:ReportableSegments1Member5420572026-04-012026-09-30in-capmkt:ReportableSegments2Member5420572026-04-012026-09-30in-capmkt:ReportableSegments3Member5420572026-07-012026-09-30in-capmkt:ReportableSegments1Member5420572026-07-012026-09-30in-capmkt:ReportableSegments2Member5420572026-07-012026-09-30in-capmkt:ReportableSegments3Member5420572026-04-012026-09-30in-capmkt:ReportableSegments1Member5420572026-04-012026-09-30in-capmkt:ReportableSegments2Member5420572026-04-012026-09-30in-capmkt:ReportableSegments3Member5420572026-07-012026-09-30in-capmkt:ReportableSegments1Member5420572026-09-30in-capmkt:ReportableSegments1Member5420572026-07-012026-09-30in-capmkt:ReportableSegments2Member5420572026-09-30in-capmkt:ReportableSegments2Member5420572026-07-012026-09-30in-capmkt:ReportableSegments3Member5420572026-09-30in-capmkt:ReportableSegments3Member5420572026-07-012026-09-30in-capmkt:ReportableSegments1Member5420572026-09-30in-capmkt:ReportableSegments1Member5420572026-07-012026-09-30in-capmkt:ReportableSegments2Member5420572026-09-30in-capmkt:ReportableSegments2Member5420572026-07-012026-09-30in-capmkt:ReportableSegments3Member5420572026-09-30in-capmkt:ReportableSegments3Member5420572026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15420572026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares542057BCPLNOTLISTEDINE00SW01015BCPL Railway Infrastructure LimitedMain BoardEquity2026-04-012027-03-312026-11-052026-10-28INRLakhsQuarterlySecond quarterMulti segment2026-11-0517:00:002026-11-0518:20:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated8502810007823000858104000002867600020880000187400005533000767031000840860000172440000172440009791000-54090004382000012862000000012862000-12800001158200020889000-802700019609000-8027000167236000101.251.25001.251.25Limited Review Report <br /> <br /> To <br /> The Board of Directors <br /> BCPL Railway Infrastructure Limited <br /> <br /> <br /> 1. We have reviewed the accompanying statement of unaudited standalone financial results (“the Statement”) of BCPL Railway Infrastructure Limited (“the Company”), for the quarter and half year ended September 30, 2026. <br /> <br /> 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other Limited Review Report <br /> <br /> To <br /> The Board of Directors <br /> BCPL Railway Infrastructure Limited <br /> 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results (the Statement) of BCPL Railway Infrastructure Limited (“the Parent”) and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”) for the quarter ended September 30, 2025 and for the period from April 1, 2026 to September 30, 2026, being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <br /> 2. This Statement, which is the responsibility of the Parent’s Management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. <br /> 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. <br /> We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. <br /> 4. The Statement includes the results of the following entity: <br /> (i) BCL Bio Energy Private Ltd. Subsidiary <br /> <br /> <br /> 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of the other auditor referred to in paragraph 6 below, nothing has come to our attention that causes to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid accounting standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. <br /> 6. We did not review the interim financial results of one subsidiary included in the consolidated unaudited financial results, whose interim financial results reflect total assets of Rs. 8587.26 Lakhs as at September 30, 2026 and total revenue of Rs 6348.23 Lakhs and Rs. 11291.72 Lakhs, total net profit/(loss) after tax of Rs. (163.83) Lakhs and Rs 32.16 Lakhs and total comprehensive income/(loss) of Rs (163.83) Lakhs and Rs 32.16 Lakhs for the quarter ended September 30, 2026 and for the period from April 1, 2026 to 30 September, 2026 respectively, and cash flows (net) of Rs. 759.96 Lakhs for the period from April 1, 2026 to September, 2026 as considered in the consolidated unaudited financial results. These financial results have been reviewed by other auditor whose reports have been furnished to us by the Management and our conclusion on these consolidated financial results, in so far as it relates to the amount and disclosures included in respect of these subsidiaries is based solely on the reports of other auditor and the procedures performed by us as stated in paragraph 3 above. <br /> Our conclusion on the Statement is not modified in respect of the above matter. <br /> <br /> For L.B. Jha & Co.,LLP <br /> Chartered Accountants <br /> (Registration Number: 301088E/E300295) <br /> <br /> <br /> <br /> (R Singh) <br /> Place: Kolkata Partner <br /> Date: 05.11.2026 (Membership No. 305423) <br /> <br /> <br /> <br /> 2026-04-012026-09-30UnauditedConsolidated15997160002123700016209530000152000-25663000380760003660900011069000148928700015495300007142300007142300014798000385900018657000052766000000052766000191000054676000511910001575000531010001575000167236000103.063.06003.063.06Construction and operating expenses755182000Other Expenses11849000Construction and operating expenses1464284000Other Expenses2500300045845400017322000062200032273000012360200015587500012181000159400006603940006738640000176274000151831000574040000128613000514122000504200010761400013006420001961036000167236000841990000100922600065150000107437600026108100016500026124600042760002655220003667230004516700093548000138715000223570005277950009010900032340006211380008866600001961036000Other non-current financial assets123602000Other non-current assets15940000Other current financial assets128613000Other current assets107614000Lease liabilities165000Lease liabilities20000Other current financial liabilities22337000Other current liabilities90109000Railways Overhead Electrification222670000Merchant Exports0Edible Oils635434000Railways Overhead Electrification490387000Merchant Exports0Edible Oils113056600085810400016209530008581040001620953000Railways Overhead Electrification40351000Merchant Exports-231000Edible Oils-4135000Railways Overhead Electrification70255000Merchant Exports-231000Edible Oils38008000359850001080320001874000036609000001724500071423000Railways Overhead Electrification1094333000Merchant Exports7977000Edible Oils858726000196103600001961036000Railways Overhead Electrification335555000Merchant Exports0Edible Oils5511050008866600000886660000NOTES: <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 Unaudited financial results for the quarter and half year ended 30th September, 2026, have been reviewed by the Audit Committee and were approved by the Board of Directors at their respective meeting held on 5th November, 2026 <br /> The above results for the quarter and half year ended 30th September, 2026 have been reviewed by the Statutory Auditors as required under the SEBI (Listing Obligation and Disclosure Requirements) and Regulations, 2015. <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 -8795000-955600001728770000000009414200000011069000000000000000000173733000245156000-982000-3543300001321000002663970000000000001115200013400000000000000000000982000000-883000000000000-11183200000167240003543300000-1639890009357800009357800058253000151831000Changes in Fair value of FVTOCI equity instruments-1280000-1280000Changes in Fair value of FVTOCI equity instruments1910000191000000-12800001910000