5333032025-04-012025-06-305333032025-04-012025-06-30in-capmkt:OtherExpenses1Member5333032025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15333032025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25333032025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss3iso4217:INRiso4217:INRxbrli:shares533303BFINVESTNOTLISTEDINE878K01010BF INVESTMENT LIMITEDMain BoardEquity2025-04-012026-03-312025-08-132025-08-07INRMillionsQuarterlyFirst quarterSingle segmentInvestment Company2025-08-1314:00:002025-08-1314:35:00Not applicable2025-04-012025-06-30UnauditedConsolidated738800000002037000000094250000150200001092700000006200000710000000013340000146700009460000009460000018700000107630000126330000-3173000000041611000038438000043086500004693030000384380000046930300000188340000510.210.20010.210.21. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 13, 2025. <BR> 2. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS), the provisions of the Companies Act,2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI). <BR> 3. The Company is in the business of making investments in group companies, focusing on earning income through dividends, interest and gains on investment held, which is a single segment in accordance with Ind AS 108 - "Operating segment" notified pursuant to Companies (Indian Accounting Standards) Rules, 2015 as amended. <BR> 4. Consolidated other comprehensive income for the quarter ended 30th Sept 2024 includes Rs. 10,177.07 Millions as a share of KSL Holdings Private Limited, an associate company, which represents cumulative fair valuation gain for the period ended September 30, 2024 on quoted equity shares held by KSL Holdings Private Limited, recognized in compliance of Ind AS 109 “Financial Instrument”. <BR> 5. The consolidated financial results include consolidated results of the following companies: <BR> Associate Companies % of ownership <BR> Kalyani Steels Limited 39.06% <BR> KSL Holdings Private Limited 42.52% <BR> Triumphant Special Alloys Pvt. Ltd. (previously known as Carpenter Kalyani Special Alloys Pvt. Ltd) 45.51% <BR> Kalyani Financial Services Private Limited 49.00% <BR> Nandi Engineering Limited* 40.00% <BR> Synise Technologies Limited* 46.77% <BR> Joint Ventures <BR> Automotive Axles Limited 35.52% <BR> Meritor HVS ( India) Limited 48.99% <BR> * Companies not considered for consolidation in view of no/immaterial operations and therefore immaterial with respect to the consolidated financial results. <BR> 6. The main source of income of the Company is by way of dividend on investments held by it, which is generally received/accrued in the second quarter of the year. <BR> 7. The figures pertaining to quarter ended March 31, 2025 are the derived figures between the audited amounts for the year ended March 31, 2025 and unaudited amounts published for the nine months ended December 31, 2024. <BR> 8. Previous quarter/year figures have been regrouped and reclassified, wherever necessary to make them comparable with current period. <BR> <BR> For BF Investment Ltd. <BR> <BR> B. S. Mitkari <BR> Director <BR> DIN: 03632549 <BR> Duly Authorised by the Board of Directors on their behalf <BR> Place: Pune <BR> Date: August 13, 2025Other expenses13340000Changes in fair value of investment2223400000Share of associate & joint venture- changes in FVOCI equity investments2405620000Share of associate & joint venture- measurement on account of post employment benefit obligation-2420000462660000031795000004308650000