BHAGYANAGAR INDIA LIMITED — Reporting period: Fourth quarter and financial year ended 31 March 2026 (Standalone and Consolidated)
| SL No. | Particulars | Standalone Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| 1 | Income: | ||
| (a) | Revenue from operations | 67.21 | 90.25 |
| (b) | Other Income | 38.29 | 69.08 |
| Total Income | 105.50 | 159.33 | |
| 2 | Expenses: | ||
| (a) | Consumption of Raw Material | – | – |
| (b) | Changes in inventories of Finished Goods, stock in trade and WIP | – | – |
| (c) | Employee benefits expense | 39.74 | 40.91 |
| (e) | Finance Cost | 6.09 | 8.55 |
| (f) | Depreciation expense | 58.46 | 58.75 |
| (g) | Other expenses | (28.54) | 35.33 |
| Total expenses | 75.76 | 143.54 | |
| 3 | Profit Before Exceptional Items and Tax (1-2) | 29.75 | 15.78 |
| 4 | Exceptional Items (Net) | – | – |
| 5 | Profit Before Tax (3-4) | 29.75 | 15.78 |
| 6 | Tax expenses | ||
| (a) | Current tax | 18.86 | 13.77 |
| (b) | Deferred tax | (0.90) | (0.83) |
| (e) | Total Tax Expense | 17.96 | 12.94 |
| 7 | Profit/ (Loss) for the period (5-6) | 11.79 | 2.84 |
| Quarter Ended 31.03.2026 | 31.12.2025 | 31.03.2025 | Year Ended 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|
| 11.79 | 2.84 | 93.91 | 220.51 | 145.90 |
| Year Ended 31.03.2026 | Other Equity |
|---|---|
| 17,136.35 | 17,136.35 |
| Year Ended 31.03.2025 | Other Equity |
| ———————– | ————– |
| 16,915.84 | 16,915.84 |
| Particulars | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| Basic | 0.04 | 0.01 | 0.29 | 0.69 | 0.46 |
| Diluted | 0.04 | 0.01 | 0.29 | 0.69 | 0.46 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 2,016.51 | 2,271.35 |
| (b) Financial Assets | ||
| – Investments | 3,647.00 | 3,646.00 |
| – Loans | 12,490.37 | 10,931.42 |
| (c) Deferred tax assets (net) | 51.77 | 48.37 |
| Total Non-current assets | 18,205.64 | 16,897.14 |
| Current assets | ||
| (a) Financial assets | ||
| – Investments | 8.06 | 10.20 |
| – Loans and Advances | 16.00 | 284.18 |
| – Trade receivables | 121.15 | 88.73 |
| – Cash and cash equivalents | 1.11 | 2.04 |
| – Balance other than Cash and cash equivalents | 271.37 | |
| (c) Current Tax Assets (net) | 182.96 | 196.81 |
| (d) Other current assets | 2.55 | 5.33 |
| Total Current assets | 331.84 | 858.66 |
| TOTAL ASSETS | 18,537.48 | 17,755.80 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 639.90 | 639.90 |
| (b) Other Equity | 17,136.35 | 16,915.84 |
| Total Equity | 17,776.25 | 17,555.74 |
| LIABILITIES | ||
| Current liabilities | ||
| (a) Financial liabilities | ||
| – Borrowings | 74.63 | 76.92 |
| – Trade Payables | ||
| Total Outstanding dues of Micro and Small Enterprises | – | |
| Total Outstanding dues of Creditors other than Micro and Small Enterprises | 0.02 | 6.46 |
| – Other Current financial liabilities | 106.54 | 12.35 |
| (b) Other current liabilities | 580.04 | 104.33 |
| Total liabilities | 761.23 | 200.06 |
| TOTAL EQUITY AND LIABILITIES | 18,537.48 | 17,755.80 |
| Particulars | For the year ended 31st March, 2026 | For the year ended 31st March, 2025 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit (Loss) before Tax and Exceptional Items | 323.22 | 210.57 |
| Adjustments for Non-Operating Activities: | ||
| Depreciation | 230.13 | 229.98 |
| Amortisation of lease rent | 3.60 | 3.60 |
| Sundry balance writtern off | – | – |
| Sundry balance writtern back | (5.18) | (5.87) |
| Interest paid | 36.39 | 19.70 |
| (Profit)/loss on sale of fixed assets | (108.89) | (139.49) |
| (Profit)/loss on sale of investment | (142.53) | – |
| Interest received | (4.80) | (11.19) |
| 8.72 | 96.72 | |
| Operating Profit before Working Capital Changes | 331.94 | 307.29 |
| Movement in Working Capital | ||
| Increase / (Decrease) in other current liabilities | 475.71 | 94.52 |
| Increase / (Decrease) in provisions | – | (5.83) |
| Increase / (Decrease) in other financial liabilities | 94.19 | (2.73) |
| Increase / (Decrease) in trade payables | (1.26) | 12.34 |
| (Increase) / Decrease in other current assets | 2.77 | 6.01 |
| (Increase) / Decrease in trade receivables | (32.42) | 40.65 |
| (Increase) / Decrease in inventory | 538.99 | 144.96 |
| Cash Generation From Operations | 870.93 | 452.25 |
| Direct Taxes (Net) | (92.26) | 96.14 |
| Net Cash from Operating Activities (A) | 778.67 | 548.39 |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Loans given | (1,290.77) | 91.08 |
| Interest received | 4.80 | 11.19 |
| Purchase of fixed assets | – | (1.65) |
| Addition in CWIP | – | – |
| Sale of fixed assets | 130.00 | 160.60 |
| Sale of Investments | 144.67 | – |
| Investment in Subsidiary | (1.00) | – |
| Investment in Related Body corporates | – | (10.01) |
| Net Cash from / (Used in) Investing Activities (B) | (1,012.29) | 251.22 |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Interest Paid | (36.39) | (19.70) |
| (Repayment) of borrowings from bank | (2.29) | (618.92) |
| Unpaid Dividend Paid | – | – |
| (Increase)/Decrease in restricted deposits | 271.37 | (266.31) |
| Net Cash (used in) / from Financing Activities (C) | 232.70 | (904.93) |
| Net Increase/(decrease) in cash & cash equivalents (A+B+C) | (0.93) | (105.32) |
| Opening cash and cash equivalent at the beginning of the year | 2.04 | 107.36 |
| Closing cash and cash equivalent at the end of the year | 1.11 | 2.04 |
| Net Increase/(decrease) in cash & cash equivalents | (0.93) | (105.32) |
| Particulars | 2025-26 | 2024-25 |
|---|---|---|
| Cash in hand | 0.84 | 0.04 |
| Balances with banks | 0.27 | 2.00 |
| Total | 1.11 | 2.04 |
| SL No. | Particulars | Quarter Ended | Year Ended | |
|---|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | ||
| 1 | Income: | |||
| (a) | Revenue from operations | 73,453.06 | 57,732.41 | 45,389.87 |
| (b) | Other Income | 53.65 | 55.46 | 166.44 |
| Total Income | 73,506.71 | 57,787.87 | 45,556.31 | |
| 2 | Expenses: | |||
| (a) | Consumption of Raw Material | 66,704.13 | 58,149.57 | 43,794.75 |
| (b) | Changes in inventories of Finished Goods, stock in trade and WIP | 331.89 | (5,710.92) | (2,132.64) |
| (c) | Employee benefits expense | 430.19 | 476.16 | 447.95 |
| (e) | Finance Cost | 1,025.90 | 952.65 | 497.42 |
| (f) | Depreciation expense | 193.28 | 184.75 | 201.20 |
| (g) | Other expenses | 2,371.53 | 1,959.17 | 2,143.79 |
| Total expenses | 71,056.92 | 56,011.40 | 44,952.47 | |
| 3 | Profit Before Exceptional Items and Tax (1-2) | 2,449.79 | 1,776.48 | 603.84 |
| 4 | Exceptional Items (Net) | – | – | – |
| 5 | Profit Before Tax (3-4) | 2,449.79 | 1,776.48 | 603.84 |
| 6 | Tax expenses | |||
| (a) | Current tax | 631.42 | 453.95 | 178.95 |
| (b) | Deferred tax | (30.22) | 38.39 | (32.91) |
| (c) | MAT Credit | |||
| Total Tax Expense | 601.19 | 492.34 | 146.04 | |
| 7 | Profit/ (Loss) for the period (5-6) | 1,848.60 | 1,284.13 | 457.81 |
| Particulars | 31.03.2026 | 31.12.2025 | 31