BEACON2025-04-012025-09-30BEACON2025-09-30BEACON2025-03-31BEACON2025-04-012025-09-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares000000BEACONNOTLISTEDINE639X01027BEACON TRUSTEESHIP LIMITEDSMEEquity2025-04-012026-03-312025-11-132025-11-05INRLakhsHalf YearlyHalf yearlySingle segmentThe Company is engaged solely in the business of Trusteeship Services, which is considered a single business and geographical segment as the risks and returns are not materially different across its operations. Therefore, in accordance with AS 17, no separate segment disclosure is required, as the Company operates in a single reportable segment.2025-11-1315:30:002025-11-1315:47:00trueCash Flow IndirectNot applicable2025-04-012025-09-30UnauditedConsolidated1924300005053000197483000000502800002600013664000738140001377840005969900005969900005969900014953000874000158270004387200000043872000688000044560000180649000102.472.47Notes to the Consolidated Financial Results for the period ended September 30, 2025: <BR> <BR> 1.These financial results were reviewed by the Audit Committee and thereafter have been approved by the board of directors at its meeting held on Thursday, Nov 13, 2025. <BR> <BR> 2.The Statutory Auditors have carried out limited review of the financial result for the half year ended on Sept 30, 2025 <BR> <BR> 3.The statement has been prepared in accordance with the recognition and measurement principles laid down in the Relevant Accounting Standard prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and the terms of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended. <BR> <BR> 4.As per MCA Notification dated 16th Feb 2013, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the Compulsory requirement of adaption of Ind AS for the preparation of Financial Results. <BR> <BR> 5.M/s. Beacon Trusteeship Limited has acquired 100% holding of Beacon Investor Holdings Private Limited and become 100% holding company as on 05/04/2024. Hence, we have prepared Consolidated Financials Statements of M/s Beacon Trusteeship Limited as on 30/09/2025 (Half Year ended) by consolidating Assets and Liabilities of Beacon Investor Holdings Private Limited. <BR> <BR> 6.M/s. Beacon Trusteeship Limited has acquired 49% holding of Beacon Payroll & Benefits Private Limited and become its Associate company as on 16/07/2018. Hence, we have prepared Consolidated Financials Statements of M/s Beacon Trusteeship Limited as on 30/09/2025 (Half Year ended) including the profit share of Beacon Payroll & Benefits Private Limited. <BR> <BR> 7.M/s. Beacon Trusteeship Limited has acquired 100% holding of BeaconX Corporate Trusteeship Private Limited and become 100% holding company as on 15/04/2025. Hence, we have prepared Consolidated Financials Statements of M/s Beacon Trusteeship Limited as on 30/09/2025 (Half Year ended) by consolidating Assets and Liabilities of BeaconX Corporate Trusteeship Private Limited. <BR> <BR> 8.M/s. Beacon Trusteeship Limited has acquired 100% holding of Beacon Fiduciary Services (Mauritius) Limited and become 100% holding company as on 05/05/2025. Hence, we have prepared Consolidated Financials Statements of M/s Beacon Trusteeship Limited as on 30/09/2025 (Half Year ended) by consolidating Assets and Liabilities of Beacon Fiduciary Services (Mauritius) Limited. <BR> <BR> 9.Company is engaged solely in the business of Trusteeship Services, which is considered a single business and geographical segment as the risks and returns are not materially different across its operations. Therefore, in accordance with AS 17, no separate segment disclosure is required, as the Company operates in a single reportable segment. <BR> <BR> 10.Figures for the previous period have been regrouped/ rearranged/ reclassified wherever considered necessary to correspond with the current period's classification/group's disclosure.Other Expenses7381400018064900031221000004928590000000358900000662000010209000238400021540006382000853600034059000212300006620900056927700038714000010110700000013982100013497200000703900009972000355155000006688000014606000038564000940720002141220005692770000136640000000001247000688000155990000-12126000-4360500047230003112000-619000-48515000-3291600026783000-100000-360300014953000-1369000684800000684800000886700000000031630000000001000036030000136900001068600000106860000000326400000000-3264000000-32640000-151060000-151060002971200014606000