BMW Industries Limited — Fourth Quarter and Financial Year ended March 31, 2026
| Sl. No. | Particulars | As at March 31, 2026 | As at March 31, 2025 (Restated)* |
|---|---|---|---|
| Assets | |||
| Non-current assets | |||
| (a) | Property, plant and equipment | 63,429.94 | 61,619.80 |
| (b) | Capital work-in-progress | 19,582.60 | 5,496.68 |
| (d) | Intangible assets under development | 162.08 | – |
| (c) | Investment property | 1,043.82 | 1,080.37 |
| (e) | Financial assets | ||
| i) Investments | 480.00 | 480.00 | |
| ii) Other financial assets | 1,123.55 | 960.59 | |
| (f) | Other non-current assets | 13,098.74 | 4,894.63 |
| Total non-current assets | 98,920.73 | 74,532.07 | |
| Current assets | |||
| (a) | Inventories | 6,729.48 | 5,778.78 |
| (b) | Financial assets | ||
| (i) Investments | – | 3,905.22 | |
| (ii) Trade receivables | 14,863.03 | 7,962.34 | |
| (iii) Cash and cash equivalents | 451.00 | 164.19 | |
| (iv) Other bank balances | 676.14 | 547.49 | |
| (v) Loans | 776.35 | 835.67 | |
| (vi) Other financial assets | 33.36 | 63.44 | |
| (c) | Other current assets | 6,665.77 | 7,407.27 |
| Total current assets | 30,195.13 | 26,664.40 | |
| (d) | Assets classified as held for sale | – | 305.22 |
| Total assets | 1,29,115.86 | 1,01,501.69 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| (a) | Equity share capital | 2,250.86 | 2,250.86 |
| (b) | Other equity | 78,444.39 | 71,225.37 |
| Total equity | 80,695.25 | 73,476.23 | |
| Non-current liabilities | |||
| (a) | Financial liabilities | ||
| i) Borrowings | 20,740.25 | 7,959.41 | |
| ii) Lease liability | 2,534.48 | 2,158.51 | |
| iii) Other financial liabilities | 1,536.58 | 1,638.25 | |
| (b) | Provisions | 280.22 | 326.02 |
| (c) | Deferred tax liabilities (net) | 4,085.07 | 3,501.58 |
| (d) | Other non current liabilities | 355.12 | 537.85 |
| Total non-current liabilities | 29,531.72 | 16,121.62 | |
| Current liabilities | |||
| (a) | Financial liabilities | ||
| i) Borrowings | 13,457.73 | 8,141.57 | |
| ii) Lease liability | 88.37 | 36.14 | |
| iii) Trade payables | – | – | |
| – Total outstanding dues to micro enterprise and small enterprise | 103.09 | 70.80 | |
| – Total outstanding dues to creditors other than micro enterprise and small enterprise | 1,936.09 | 1,748.47 | |
| iv) Other financial liabilities | 2,440.69 | 1,108.55 | |
| (b) | Other current liabilities | 746.50 | 782.42 |
| (c) | Current tax liability (net) | 96.44 | – |
| (d) | Provisions | 19.98 | 15.89 |
| Total current liabilities | 18,888.89 | 11,903.84 | |
| Total liabilities | 48,420.61 | 28,025.46 | |
| Total equity and liabilities | 1,29,115.86 | 1,01,501.69 |
| Sl No. | Particulars | Quarter ended March 31, 2026 (refer note 8) (Audited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Restated)* (Audited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Restated)* (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | 20,917.04 | 16,186.25 | 15,677.54 | 66,407.42 | 62,671.28 |
| II | Other income | 616.57 | 161.91 | 438.23 | 1,470.92 | 1,006.67 |
| III | Total income (I+II) | 21,533.61 | 16,348.16 | 16,115.77 | 67,878.34 | 63,677.95 |
| IV | Expenses | |||||
| Cost of materials consumed | 9,300.17 | 7,546.43 | 5,492.44 | 27,603.68 | 19,879.65 | |
| Purchases of stock-in-trade | – | 26.21 | 710.38 | 473.93 | 2,391.55 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 456.81 | (463.32) | (156.46) | (456.23) | 116.05 | |
| Employee benefits expense | 809.69 | 860.64 | 795.13 | 3,414.73 | 3,028.87 | |
| Finance costs | 516.95 | 504.55 | 163.69 | 1,885.98 | 1,430.73 | |
| Depreciation and amortisation expense | 1,178.80 | 1,424.79 | 1,310.89 | 5,204.79 | 4,388.21 | |
| Other expenses | 4,588.56 | 4,324.15 | 5,469.29 | 18,813.13 | 22,390.66 | |
| Total expenses (IV) | 16,850.98 | 14,223.45 | 13,785.36 | 56,940.01 | 53,625.72 | |
| V | Profit before tax (III-IV) | 4,682.63 | 2,124.71 | 2,330.41 | 10,938.33 | 10,052.23 |
| VI | Tax expense | |||||
| (1) Current Tax | 937.11 | 409.30 | 129.45 | 2,113.41 | 2,022.06 | |
| 2. Tax expense adjustment relating to earlier year | – | – | – | 30.40 | – | |
| (3) Deferred tax charge/(credit) | 408.18 | (50.30) | 444.32 | 581.14 | 493.28 | |
| Total tax expense | 1,345.29 | 359.00 | 573.77 | 2,774.95 | 2,515.34 | |
| VII | Profit for the period/year (V-VI) | 3,337.34 | 1,765.71 | 1,756.64 | 8,163.37 | 7,536.89 |
| VIII | Other Comprehensive Income (OCI) | |||||
| (i) Items that will not be reclassified to profit or loss | 18.88 | 2.33 | 24.53 | 25.87 | 9.32 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (0.59) | (0.59) | (6.17) | (2.35) | (2.35) | |
| Other comprehensive income for the period/year (net of tax) | 18.28 | 1.74 | 18.36 | 23.52 | 6.97 | |
| IX | Total comprehensive income for the period/year (VII+VIII) [comprising profit for the period/year and other comprehensive income for the period/year] | 3,355.62 | 1,767.45 | 1,775.00 | 8,186.89 | 7,543.86 |
| X | Paid-up equity share capital (Face value – ₹1/- each) | 2,250.86 | 2,250.86 | 2,250.86 | 2,250.86 | 2,250.86 |
| XI | Other equity | – | – | – | 78,444.39 | 71,225.37 |
| XII | Earnings per equity share | |||||
| Basic & Diluted (₹) | 1.48 | 0.78 | 0.78 | 3.63 | 3.35 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 (Restated)* |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net profit before tax | 10,938.33 | 10,052.23 |
| Adjustments for – | ||
| Depreciation and amortisation | 5,204.79 | 4,388.21 |
| Finance costs | 1,885.98 | 1,324.18 |
| Liabilities no longer required written back | (102.66) | (28.39) |
| Profit on sale of investments | (207.89) | (313.94) |
| Loss on fair valuation of investments | – | 114.60 |
| Interest income | (399.62) | (367.10) |
| Irrecoverable balance written off | 21.69 | 16.75 |
| Profit on sale of asset held for sale | (107.19) | – |
| Profit on sale of property, plant and equipment | (91.75) | (39.35) |
| Other non cash adjustments | (34.28) | 10.73 |
| Operating profit before working capital changes | 6,169.07 | 5,105.70 |
| Adjustments for – | ||
| Inventories | (950.70) | 1,075.29 |
| Trade and other receivables | (6,900.69) | (1,964.83) |
| Loans and advances | 490.65 | (2,492.14) |
| Trade payable and other liabilities | 552.90 | 886.73 |
| (5,857.14) | (3,570.23) | |
| Cash generated from operations | 11,250.25 | 11,587.68 |
| Direct taxes paid | (1,939.72) | (1,861.18) |
| Net cash flow generated from operating activities (A) | 9,310.54 | 9,726.50 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipments | (28,514.13) | (12,062.69) |
| Investment in mutual fund (net) | 4,113.11 | (3,705.88) |
| Realised against asset held for sale | 412.41 | – |
| Sale of property, plant and equipment | 429.37 | 80.16 |
| Interest income received | 252.82 | 363.69 |
| Increase in the balance of deposits with bank (net) | (83.97) | (95.54) |
| Loan given to other body corporates (net) | 59.33 | 496.52 |
| Unsecured Loan / Advance (given) / received to/from Subsidiary | – | – |
| Net cash flow used in the investing activities (B) | (23,331.06) | (14,923.75) |
| C. Cash flow from financing activities | ||
| Interest paid | (1,726.20) | (1,134.10) |
| Proceeds/(repayments) of short term borrowings from bank | (116.62) | 2,995.26 |
| Repayment of long term borrowings from banks | (3,167.62) | (3,644.87) |
| Proceeds of long term borrowings from banks | 21,390.67 | 6,019.78 |
| Repayment of lease liability | (154.73) | (54.07) |
| Dividend paid | (967.46) | (468.06) |
| Net cash flow generate from financing activities (C) | 15,258.04 | 3,713.94 |
| ———————————————– | ———————————- | ———————————————- |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 1,237.52 | (1,483.31) |
| Cash and cash equivalents as at the beginning of the year | 164.19 | 85.40 |
| Add: Opening cash and cash equivalents on account of business combination | – | 486.80 |
| Cash and cash equivalents as at the end of the year | 1,401.71 | (911.11) |
| Sl. No. | Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|---|
| Assets | |||
| Non-current assets | |||
| (a) | Property, plant and equipment | 63,633.77 | 61,845.29 |
| (b) | Capital work-in-progress | 19,582.60 | 5,496.69 |
| (c) | Intangible assets under development | 162.08 | |
| (d) | Investment property | 1,043.82 | 1,080.37 |
| (e) | Financial assets | ||
| i) Investments | – | – | |
| ii) Other financial assets | 1,128.08 | 965.12 | |
| (f) | Deferred tax assets (net) | – | 13.81 |
| (g) | Other non-current assets | 13,101. |