BGIL Films & Technologies Ltd — Quarter ended 31 March 2026 (year ended 31 March 2026)
| Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| ASSETS | ||
| (1) Non current Assets | ||
| (a) Property, Plant and Equipment | 76.22 | 81.90 |
| (b) Other Intangible Assets | 23.66 | 27.91 |
| (c) Financial Assets | ||
| (i) Investments | 65.79 | 67.07 |
| (ii) Loans | 166.56 | 166.56 |
| (iii) Other Financial Assets | 97.03 | 154.30 |
| (d) Other Non-Current Assets | 1,021.93 | 1,021.21 |
| Sub Total Non Current Assets | 1,451.19 | 1,518.95 |
| (2) Current Assets | ||
| (a) Inventories | 479.21 | 479.21 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 518.81 | 700.68 |
| (ii) Cash and Cash Equivalents | 16.65 | 16.20 |
| (iii) Other Financial Assets | 0.14 | 0.14 |
| (c) Other current assets | 50.63 | 59.27 |
| Sub Total Current Assets | 1,065.43 | 1,255.50 |
| Total Assets | 2,516.61 | 2,774.45 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| Equity | ||
| (a) Equity Share Capital | 1,132.76 | 1,132.76 |
| (b) Other Equity | 789.39 | 780.76 |
| Total Equity | 1,922.16 | 1,913.52 |
| LIABILITIES | ||
| (1) Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 209.49 | 179.49 |
| (b) Long Term Provisions | 3.91 | 3.91 |
| (c) Deferred Tax Liabilities (Net) | 19.74 | 10.73 |
| (d) Other Non-Current Liabilities | 158.28 | 158.28 |
| Sub Total Non Current Liabilities | 391.41 | 352.40 |
| (2) Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Trade payables | ||
| a) Total Outstanding dues of micro enterprises and small enterprises | – | – |
| a) Total Outstanding dues other than micro enterprises and small enterprises | 158.07 | 409.80 |
| (b) Other Current Liabilities | 32.47 | 94.21 |
| (c) Short Term Provisions | 12.50 | 4.51 |
| Sub Total Current Liabilities | 203.04 | 508.52 |
| Total Equity And Liabilities | 2,516.62 | 2,774.45 |
| Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Un-Audited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| I Revenue from Operations | 72.78 | 16.07 | 26.75 | 102.11 | 26.75 |
| II Other Income | 17.51 | – | 794.84 | 17.51 | 795.50 |
| III Total Revenue (I+II) | 90.29 | 16.07 | 821.59 | 119.61 | 822.25 |
| IV Expenses: | |||||
| Cost of Material Consumed | 36.54 | – | 25.25 | 36.54 | 25.25 |
| Purchases of Stock-in-Trade | – | – | – | – | – |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | – | – | – | – | – |
| Employee benefits expense | 6.73 | 5.06 | 6.26 | 24.51 | 24.95 |
| Finance Costs | 0.03 | – | – | 0.03 | – |
| Depreciation and Amortisation | 5.25 | 1.56 | 2.47 | 9.92 | 9.87 |
| Other Expenses | 0.71 | 8.27 | 742.35 | 21.69 | 754.61 |
| Total Expenses | 49.26 | 14.89 | 776.33 | 92.69 | 814.68 |
| V Profit / (Loss) before exceptional items and tax (III-IV) | 41.03 | 1.18 | 45.26 | 26.93 | 7.57 |
| VI Exceptional Items | – | – | – | – | – |
| VII Profit before tax (V-VI) | 41.03 | 1.18 | 45.26 | 26.93 | 7.57 |
| VIII Tax Expense | |||||
| (1) Current Tax | 7.99 | – | 2.76 | 7.99 | 2.76 |
| (2) Deferred Tax | (1.68) | (0.73) | 30.22 | 9.01 | 21.65 |
| IX Profit/(loss) for the period (VII-VIII) | 34.72 | 1.91 | 12.29 | 9.92 | (16.84) |
| X Extraordinary Items | – | – | – | – | – |
| XI Other Comprehensive Income | |||||
| (A) Items that will not be reclassified | |||||
| (B) Items that will be reclassified to Fair value changes on investments (Net) | (5.10) | (0.31) | (7.41) | (1.29) | (5.97) |
| XII Total Comprehensive Income for the period (IX+X) | 29.62 | 1.60 | 4.88 | 8.64 | (22.80) |
| XIII Paid-up Equity Share Capital (Face Value of Rs. 10 per share) | 1,132.76 | 1,132.76 | 1,132.76 | 1,132.76 | 1,132.76 |
| XIV Earnings per equity share | |||||
| Equity shares of par value Rs. 10 each | |||||
| (1) Basic | 0.26 | 0.01 | 0.04 | 0.08 | (0.20) |
| (2) Diluted | 0.26 | 0.01 | 0.04 | 0.08 | (0.20) |
| DESCRIPTIONS | AS AT 31.03.2026 | AS AT 31.03.2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) as per Statement of Profit & Loss | 26.93 | 7.57 |
| Adjustments for: | ||
| Depreciation | 9.92 | 9.87 |
| Provision for Gratuity | – | 0.03 |
| Interest Received | – | – |
| Operating Profit before Working Capital changes | 36.85 | 17.47 |
| Changes in working capital: | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| Trade Receivables | 181.87 | 510.52 |
| Loans & Advances | – | (5.97) |
| Change in Inventories | – | – |
| Other Current Assets | 65.20 | (4.10) |
| Adjustments for increase / (decrease) in operating liabilities: | ||
| Trade Payable | (251.73) | (585.54) |
| Current Liabilities | (61.74) | (1.47) |
| Expenses Payable | – | 18.38 |
| Cash Generated from Operations | (29.55) | (50.71) |
| Direct Taxes Paid (net of refunds) | – | 2.76 |
| Extra ordinary / Prior period items | (1.29) | (5.97) |
| Net cash flow from / (used in) operating activities (A) | (30.83) | (53.93) |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Capital expenditure on fixed assets | – | – |
| Decrease (Increase) in Investments | 1.29 | 5.97 |
| Interest received | – | – |
| Net cash flow from / (used in) investing activities (B) | 1.29 | 5.97 |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase / (Decrease) in Short Term Borrowing | 30.00 | 58.67 |
| Net cash flow from / (used in) financing activities (C ) | 30.00 | 58.67 |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | 0.45 | 10.69 |
| Cash and cash equivalents at the beginning of the year | 16.20 | 5.51 |
| Cash and Cash Equivalent at the end of the year | 16.65 | 16.20 |