Batliboi Ltd — Interim / Quarterly Report 2024

Nov 8, 2024

Batlibol Ltd.

Legal & Secretarial Department Regd. & Corporate Office : Bharat House, 5th Floor. 104, Bombay Samachar Marg, Fort, Mumbai • 400 001, India

Phone: ♦91 (22) 6637 8200 Fax ; *91 (22)2267 5601 E-mail : legal@batliboi.corr Web. ; www.battiboi.com C1N : L52320MH1941PLC003494

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BATLIBOl
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s'** November, 2024

Dear Sir / Madam,

Subject: Outcome of Board Meeting No. 4/2024-25 under Regulatiop 30 and Regulation 33 of SEBI tLODR) Regulations. 2015

Pursuant to Regulation 30 and Regulation 33 of SEBI (LODR) Regulations, 2015 we wish to inform you that the Board of Directors at its meeting held today i.e. November 8, 2024 have inter-alia considered and approved the following matters.

• I. The Un-audited Standalone & Consolidated Financial Results of the Company for the Quarter and half year ended September 30, 2024.

• Limited Review Report on the said Results issued by the Statutory Auditors for the Quarter and half year ended September 30, 2024.

The Results has also been sent for publication in English Newspaper and one Local Language Newspaper.

The Meeting commenced at 12.00 P.M. and concluded at t ■ ?'0*.M.

Kindly take the same on your record.

Thanking you

Yours faithfully. For Batlibol Limited

Pooja Sawant Company Secretary ACS - 35790

Place: Mumbai End: As above

MUKUND M. CHITALE &CO.

2nd Floor, Kapur House. Paranjape B Scheme Road No.1, Vile Parle (E), Mumbai 400057 T: 91 22 2663 3500 www.mmchitale.com

CHARTERED ACCOUNTANTS

Independent Auditor’s Review Report on the unaudited quarterly and year-to*date Standalone Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure requirements) regulations 2015, as amended

To the Board of Directors,

Batiiboi Limited

1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Batiiboi Limited (the ‘Company’) for the quarter and six months ended 30^ September 2024 (the

‘Statement') attached herewith, being submitted by the Company pursuant to the requirements

of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations

2015, as amended (the “Regulations").

1. This Statement, which is the responsibility of the Company’s Board of Directors and have been

approved by the Board of Directors, has been prepared in accordance with the recognition and

measurernent principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting" (“Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, as amended (the “Act) read with relevant rules issued thereunder and other accounting principles

generally accepted in India and in compliance with Regulations. Our responsibility is to express

a conclusion on the Statement based on our review.

• 3, We conducted our review of the Statement in accordance with the Standard on Review

• Engagements (SRE) 2410 “Review of Interim Financial , . ^ Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review of interim financial information

• consists of making inquiries, primarily of persons responsible for financial and accounting

• matters, and applying analytical and other review procedures. A review is substantially less in

• scope than an audit conducted in accordance with Standards on Auditing and consequently

• does not enable us to obtain assurance that we would become aware of all significant matters

• that might be identified in an audit. Accordingly, we do not express an audit opinion.

1

MUKUND M. CHITALE &CO.

CHARTERED

ACCOUNTANTS

1. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (Ind AS") specified under Section 133 of the Act, read with relevant rules issued thereunder and other recognised accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation, including the manner in which it is to be disclosed, or that it contains any material misstatement.

For Mukund M. Chitale & Co Chartered Accountants Firm Reg, No. 106655W

(Nisha Yadav) Partner M. No. 135775 UDIN: 24135775BKHQQE6760 Place; Mumbai Date; 8“’ November 2024

BATUBOl LTD.

Regd. Office! Bharat House, Sth Floor, 104 Bombay Samachar Marg, Fort, Mimibal-400001 CIN: L5232DMH194iPLC003494

UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SK MONTHS ENDED 30TH SEPTEMBER, 2024

						(Rs. In Lakhs)
PaiUculais		Quarter Eixled		Six Months Ended		Year Ended
	30.09.2024	30.06.2024	30.09.2023	30.09.2024	30.09.2023	31.03.2024
	(Reviewed)	(Reviewed)	(Reviewed)	(Reviewed)	(Reviewed)	(Audited)
1. INCOME
(a) Revenue from Operations	4,050.77	4,143.96	4,900.41	8,194.73	9,374.77	19,560.07
(b) Othe- Income	351.20	18Z.35	146.45	533.55	264.83	773.02
TOTAL INCOME	4,401.97	4,326.31	5,046.86	8,728.28	9,639.60	20,333.09
2. EXPENSES
(a) Cost of Materials Conajmed	1,581.83	1,304.69	1,702.66	2,886.52	3,379.66	7,003.20
(b) Purchase of Stock in Trade	941.81	917.52	1,288.28	1,859.33	2,384.22	5,083.74
(c) Changes in inventories of finished goods, workIn progress and	(152.44)	203.19	41.88	50.75	(63.93)	(122.10)
stock In trade
<d) Employees benefits expenses	783.83	745.87	719.85	1,529.70	1,395.67	2,749.23
(e) finance Costs	61.91	90.81	95.72	152.72	203.79	418.99
(0 Depredation and AmorOsaODn expenses	84.69	82.46	77.21	167.15	154.12	317.02
(g) Other expenses	909.96	927.47	924,25	1,837.43	1,908.56	4,091,49
TOTAL EXPENSES	4,211.SS	4,272.01	4,849.85	8,483.60	9,362.09	19,541.57
3. PROFIT/(LOSS) BEFORE EXCEPnONAL ITEMS AND TAX	190.38	54.30	197.01	244.68	277.51	791.52
4. Exceptional Items - (Expensel/Income
5. PROFIT/(LOSS) BEFORE TAX	190.38	54.30	197.01	244.68	277.51	791.52
6. Tax Expenses
(a) Current Tax (b) Deferred Tax Credit / (Charge) (c) Mat credit (Reversal) 7. NET PROFlT/(LOSS} FOR THE PERIOD	(29.79) 41.34 201.93	(12.76) 41.54	(58.98) 138.03	(29.79) 28.56 243.47	(51.32) 226.19	(30.75) (269.47) (7.00) 484.30
8. Ottier Comprehensive Income
(i) ftens dtat will not be redassified to profit orloss
Actuarial gain/(Loss) on employee defined benefits	(64.39)	17.26	(35.65)	(47.13)	(39.65)	(26.74)
(II) Income tax relating to Items that will not beredassified to
profit or loss
Deferred Tax impact on above	17,91	(4.80)	9.92	13.11	11.03	7.44
9. Total Comprehensive Income	155.45	54.00	112.30	209v45	197.57	465.00
10. Paid-up Equity Share Capital (Face Value Rs.S/- per share)	1,715.49	1,715.49	1,452.29	1,715.49	1,452.29	1,452.29
11. Sasic EPS for the period/year (Rs. Per Share) 12. Diluted EPS for the period/year (Rs. Per Share)	0.59 0.58	0.12 0.12	0.48 0.47	0.72 0.71	0.78 0.77	1.67 1.64

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NotM to StandoloiM FlmncM Results:
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1) TtK sbove unaudited standaions finandal results have been prepared In accordance witb the Indian Accoundng Standards (Ind AS] notified isider Ibe Conpaite (Indian
Accounting Standards) Rules 201S as smerMed from ame to One. Tbe ffiove i/nudlted slandMne finandal results were reviewed by Audit Committee aiM approved by
Board of ftrectors at their meeBng held on OBBi November 2024 and Have been siiiject to Bmlted review by Statutory auditors of the Company,
2) The Company operates In one segment as 'Industrial Equipment', since there Is no other r^ortable segment as defined under Ind AS 108 'Operating Segmgite, nc
separate disclosure has been given.
3) The Taxation Laws {Amendment) Act, 2019 provides domestic companies wRh an opbon to opt for lower tax rate, provided they do not dalm ewiato deductions. Th«
Cempany has presently considered the rato exlstlnp prior to the snendment.
A) The Company had decided to sell a pact of Land and BuMIng out of the total factory land and txMng located at Surat which had been dtsdosed as Non Current Asset
Hck} for Sale. The CofT^>anv continues to look for a buyer.
5) Queen Projects (Mauritius) Ltd, HauiWus, subddiary of the Company went Into voluntary liquidation In P.Y. 2023-24 and got dNscIved on 2lst May 2024. Conseauenttv.
Qulckmlll Inc. (Canada) and 760 Rye Street Inc, (Canada) has become direct subskHarles of the Company,
6) The company has allottBd 52,64,000 equity shares face value of Rs S/-each at Rs, 113-50 per share on preferential baSs on 12m April 2024.
7) the quarter ended 30th September 2024, the Company has received requslle wrovaf from BSE Un«ed (Stock Exchange) on Scheme of Amalgamallcin beCvreer
the Company and BatObol Enykonmental Engineering umlled and It Is In process to convene meeting of equRy shareholders as per the directions of Nai,
8) FoBowlng are the details of Standalone gross sies values conunkssion: ' of business handled Including the values pertaining to agency business handled for wtuch the Company earns
— ^ Rs. Iji Lfekhs
STAWPALOWt
Partfcutai C[uartcrendM Six Months Ended Year ended
30.09.2024 30.06.2024 30M.2023 30.00.2024 30.00.2023 3143.2024
(Un-Audited) (Un-Audited) (Un-Audited) (Un-Audtted) (Un-Audited) (Un-AudNed)
gross vahie of Business Handed ttndudlng aoenev budnessl 9,382.28 I 11,712.98 I 12.036.65 I 21.095T26 25.093.85 62,715.13
9) The figures for the previous perlodsfyear have been redasslfled/regrouped where ever necessary.
For and on behalf of Beard of CNractors
•adibolUd.
/ O
Place: Mumbel pjC MUMBAI 3eshl
Mendging OIrecter
Date; 8th November 2024
DIN ; 08030810
y
W C.4/r
O
r MUMBAI
Ms#
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BATLI60I LTD.

Regd. Office: Bharat House, Sth Floor, 104 Bombay Samachar Marg, Fort, MumbaMOOOOl CIN: L52320MH1941PLC003494

UNAUDITED STANDALONE STATEMENT OF ASSETS AND LUBILITIES

						fRs. In Lakhs'
				Particulars	As at	As at
					30-SetH24	31-Mar-24
					(Reviewed)	(Audited)
			ASSETS
1			Non-current assets
(a)			Property, Plant and Equipment		18,466.23	18,527.92
(b)			Capital work-in-progress		112.12	62.92
(c)			Right of use assets		240.78	246.46
(d)			Other Intangible asseS		12.62	15.11
(e)			Financial Assets
			Investments		2,630.57	550.44
(f)		II.	Trade receivables Other non-current assets		209.58 63.51	228.66 59.56
			Total Non current Assets		31.73S.41 t	19,691.07 1
2			Current assets
(a) (b)			Inventories Financial Assets		1,851.96	1,937.99
(c)	I. III. IV. V.		Investments Trade receivables Cash and cash equivalents Bank balances other than (Ul) above Others Current Tax Assets (Net)		2,072.17 2,704.03 82.19 87.18 398.66 49.36	2,710.70 62.66 85.48 222.57 44.91
			Total current Assets		7,245.55	5,064.3 t
3			Non Current Asset Held for Sale		1,779.39	1,779.39
			Total Assets		30,760.35 1	26,534.77 1
			EQUITY AND UABIUTIES
1			Equity
(a) <b)			Equity Share capital Other Equity		1,715.49 16,670.00	1,452.29 11,065.85
					16.365.49	l^SUjM
			LZABIUTIES
2			Non-current liabtlitias
(a)			Rnandal Uabllibes
	II. III.		Borrowings Lease Liabilities Trade payables		4,911.47 218.50	4,985.48 213.68
			(a) total outstanding dues	of micro enterprises andsmal enterprises	2.43	5.18
			(b) total outstanding dues of creditois other titanmicto enterprises and small enterprises		116.33	114.96
(b) (t) (b)	Iv.		Other financial liablDties Provisions Deferred tax liabilities (Net) Other Non Current Liabilities		95.04 449.24 1,504.90 245.82	95.04 407.10 1,546.60 306.44
			Total Non-current HabllMas		7,543.73	7,674.46 6
3			Current llabllltiet
(a)			Flnandat Liabilities
	I. 11.	Borrowings Lease Liabilities Trade payables			805.45 50.36	2,111.80 54.60
		(a) total oi4standlng dues		of micro enterprises andwnafl enterprises	692.37	812.72
		(b) total outstanding dues of oedilors other than microenterprises and small enterprises			1,605.25	1,633.63
	IV.	Otiiers			4.82	2.58
(b) (0		Other current liabilities Provisions			1,489.76 183.12	1,586.12 140.70
		Total Current llablllHea			4,63103	6,342.15
		TobI_E£uit](^nd_UBblllU^			30.760.35 1	26.534.77
						f^r	<
							MUMBAjIo
							'/

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BATUBOI LTD.
Regd. Offlc: Bharat Hovaa, 5th Floor, 104 Bombay Samadiar Marg, ForL Muinbal-400001
QN: L52320MH1941PLC003494
UNAUDITED $TANOALONE CASH FLOW STATEMENT
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(Rs. In Lakhs)
Particulars Sbt months onded Six months andod
30-Sac-24 30-Seo-23
JRvlewmd^ (Rovlowed)
I. CASH FLOW ARISING FROM OPERATING ACnVmES:
Net Profit / (Loss) Before Tax and Exceptional Items 244.6S 277.51
Add:
a) Depreciation 167.15 154.12
b) Interest Expense 98.27 164.14
c) Interest on Lease Liabilities 16.81 7.96
d) Debit Balances Whtten ofT/Bad Debts 5.08 0.13
e) Provision for Doubtful Debts/Advances 3.34 2.18
f) Gratuity and Leave Encashment Provision 73.07 42.10
g) Foreign Exchange Loss 11.91
n] Dividend paid on Preference Shares 6.92
1) Employee Stock Option Reserve 23.40 394.04 21J2 403.86
Dwiuct
1) Interest Income (103.69) (15.54)
li) Fair value gain on Investments (27.50)
III) Profit on Sale of Property, Plant and Equipment’s (8.99) (15.15)
Iv) Foreign Exchange Gam (37.38)
V) Dividend Income (107.08)
vl) Gain on redempbon of pitference shares (21.07)
vil] Unclaimed Credit Balances Appropriated (108.33) (414,04) ^9^ (125.84)
Operating ^ofit Before Working Qipital Changes 224.68 555.53
Add/ Deduct:
a) Decrease (Increase) In Inventories 66.03 (310.92)
b) Decrease/(Increase) In Trade Receivables SiAdvancm 17.33 (643.87)
c) Decrease/(Increase) In Other Current Assets (185.88) (263.85)
d) Increase/ [Decrease) In Trade and Other Payables 446.65 364.13 361.86 (856.78)
S8B.81 (301.25)
Income Taxes Paid / (Refund] received 34.24 12.11
Net Cash Inflow / (Outflow) from Operations (A) 554.57 (313.36)
IL CASH FLOW ARISING FROM INVECTING ACTIVniES:
a) Interest Income 103.69 15.54
b) Prtxeeds from Sale of Property, Plant and Eqidpmenl 34.90 20.60
c) (Purchase)/Redemptlciri of Investments (4,103.73)
d) Acquisition of Fixed Assets (141,12) (67.12)
e) OMdend Income 107.08
0 Decrease/ (Increase) in Bank D^nslts iLZ22 (4,000.88) 82.03 31.05
Net Cash Inflow / (Outflow) in Course of Investing Activities(8) (4,000,88) 31,05
m. CASH PLOW ARISING FROM FINANaNG ACITVinES:
a) Proceeds from Issue of Equity Shares on Preferential basis S,974,64
b) Expenditure Incurred on Equity Shares Issued on preferential basis (168.60)
c) Proceeds from issue of Equity Shares under ESOP Scheme 25.20
d) Proceeds from/ (Repayment oO In Long Term Borrowings (711.85) 31.07
e) Proceeds from/ (Repayment of) in Short Term Borrowings (1406.35) 294.93
0 Payment of Lease Liabilities (Including Interest on lease llablliaes] (47.50) (36.16)
g] Dividend Paid on Preference Shares (6.92)
h) Dividend Paid on Equity Shares (168.94)
I) Interest Paid (98,64) 3,46544 (164.14) 148.90
NetCaah Inflow/(Outnew) InCouraeof Financing Activltlaa (C) 3,465.S41 148.90
Nat lneraaae/(Owrwsa) In Cash/Cash Equhralenta (A4-B4-C) 1943 (133.41)
Add: Cash/Cash EquIvaterts at the beginrririg of the period 62.66 169.92
Caih/Cash EquhralantB at the end of the petiod 82.19 36.51
Consists of:
Cash ]n Hand 6.82
Bank Balance 75.37 33.43
Closing Cash at the and of the period B2.19
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MUKUND M. CHITALE &CO.

2nd Floor. Kapur House, Paranjape B Scheme Road No.1, Vile Parle (E), Mumbai 400057 T 91 22 2663 3500 WWW.mmchitale.com

CHARTERED ACCOUNTANTS

Independent Auditor’s Review Report on the unaudited quarterly and year-to-date Consoli^ted Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure requirements) regulations 2015, as amended

To the Board of Directors, Batliboi Limited

• ■' • reviewed the accompanying Statement of Unaudited , Results of Consolidated Financial Batiiboi Limited (the Parent’) and t ♦k ns x subsidiafies (the Parent and its subsidiaries together

• referred ^ as the Group ). for the quarter and six months ended 30’'’ September. 2024 (the

• Statement) attached herewith, being submitted by the Parent pursuant to the requirements of Requiramente) Regqiattons.

• Statement, which is the responsibility of the Parent’s Board of Directors has been approved

• ^ them and has been prepared in accordance with the recognition and measurement principles

• laid down in Indran Accountng Standard 34 “Interim Financial Reporting" ("Ind AS M”)

• prescnbed under Section 133 of the Companies Act, 2013, as amended (the "Act") read with

• in rnm i'^^^ issued thereunder and other accounting principles generally accepted in India and

^nqaqTr^Sf (SREr24Tn°^R^® Statement in accordance with the Standard on Review Engagements (SRE) 2410 Review of Interim Financial Information Performed by the Thls^aSn th f Chartered Accountants of^ndia I^hPthlr t ! , f ^ moderate assurance as to rnntkf f . misstatement. A review of interim financial information mTn^= "taking inquiries, primarily of persons responsible for financial and accounting Tr?* f’h ^ applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently S mllr^P ".if H that might be identified in an audit. Accordingly, we do not express an audit opinion.

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r
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MUKUND

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M. CHITALE
&CO.
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CHARTERED ACCOUNTANTS

We also performed procedures in accordance with the circular issued by the Securities and the Exchange Board of India under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

1. The Statement includes the results of the entities as mentioned in the Annexure 'A' to this report.

2. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditor referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India,

has not disctased the information required to be disclosed in terms of Regulation, including the

manner in which it is to be disclosed, or that it contains any material misstatement.

6. Other Matters

• a. We did not review the interim financial results and other financial information in respect of

• one subsidiary included in the Unaudited Consolidated Financial Results, whose interim financial results excluding consolidation eliminations reflect total assets of Rs. 8,451.37 lakhs as at 30'” September 2024, and total revenue of Rs. 3.432.31 lakhs and Rs. 6,690.76 lakhs, total net profit after tax (net) of Rs. 278.38 lakhs and Rs. 545.04 lakhs and total comprehensive income of Rs. 278.38 lakhs and Rs. 545.04 lakhs for the quarter and six months ended 30'” September 2024 respectively and cash inflow of Rs. 131.01 lakhs for the six months ended 30th September 2024, as considered in the Statement. These interim financial results and other financial information have been reviewed by the otiier auditor, whose reports have been furnished to us by the management and our conclusions on the Statement, in so far as it relates to the affairs of the subsidiary, is based sc^ly on the report of other auditors and procedures perfonned by us as stated in paragraph 3 above.

Our conclusion on the Statement is not modified in respect of this matter.

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Y
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MUKUND M. CHITALE &CO.

CHARTERED ACCOUNTANTS

• b. The Unaudited Consolidated Financial Results include unaudited interim financial results and other financial information in respect of one subsidiary, which has not been reviewed by their auditor, whose interim financial results excluding consolidation eliminafions total assets of Rs. 857.71 lakhs as at 30th September 2024, and total revenue of Rs. 26.40 lakhs and Rs. 52.37 lakhs, total net profit after tax (net) of Rs. 1.50 lakhs and Rs. 3.74 lakhs and total comprehensive income of Rs. 1.50 lakhs and Rs. 3.74 lakhs for the quarter and six months ended SO'” September 2024 respectively and cash (outflows) of Rs. (5.57) lakhs for toe six

• rnonths ended 30"' September 2024, as considered in the Statement. These unaudited financial results and other unaudited financial information have been approved and furnished

• to us by the management.

Our conclusion on the Statement is not modified in respect of our reliance on the unaudited financial results and other financial information furnished by the Management.

For Mukund M. Chitale & Co, Chartered Accountants Firm Reg. No. 106655W

(Nisha Yadav) Partner M. No. 135775 UDIN: 24135775BKHQQF2261 Piace: Mumbai Date: 8'" November 2024

MUKUND

M. CHITALE &CO.

CHARTERED ACCOUNTANTS

Annexure ‘A’

(Referred to in para 4 of our Independent Auditors Review Report on unaudited quarterly and year to date Consolidated Financial Results of the Batliboi Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended)

Sr. No. Name of the Subsidiary

1. Quickmill Inc.

2. 760 Rye Street Inc.

BATUBOI LTD.

Regd. Office: Bharat House, 5th Floor, 104 Bombay Samachar Marg, Fort, Muinbal-400001 aN; L5U20MH1941PLC0034B4

UNAUDITED CONSOUDATEO HNANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30TH SEPTEMBER, 2024

						(Rs. In Lakhs)
Partieutvs		Quarter Ended		Six Months	Ended	Year Ended
	30.09.2024	30.06.2024	30.09.2023	30.09.2024	30.09.2023	31.03.2024
	(Revlewe^	(Re»iewed^	^Reviewe^	^Reviewe^	(Reviewe^	(Audited)
1. INCOME
(9) Revenue from Operattoru	7,525.74	7,340-53	6,987.75	14,866.27	13,321-32	28,639.17
(b) Other IrKome	203.46	181.21	133.55	384.67	224,81	607.3Q
TOTAL INCOME	7,729.20	7,521.74	7,121.30	15,250.94	13,546.13	29,246.47
2. EXPENSES
(a) Cost of Materials Cwisumed (b) Purchase of Stick in Trade (c) Changes In Inventories of finished goods, workin progress and stock In trade	3,197.85 941.81 (24.89)	2,994.00 917.52 240.79	2,690.32 1,288.28 87.49	6,191.85 1,859.33 215.90	5,563.30 2,384.22 (269.95)	12,509.29 5,083.74 (955.30)
(d) EmploYees benefKs expenses (e) Finance Costs	1,771,42 78.73	1,545.64 101.06	1,335.96 111.88	3,317.06 179.79	2,542.04 236.90	5.339.63 485.02
(0 Depredation & AmortSabon expenses (g) Other expenses TOTAL EXPENSES	119.34 1.170,18 7,254.44	102,78 1.222.69 7,124.48	105.15 1.157.40 6,776.48	222.12 2.392.87 14,378.92	209.74 2,327.16 12,993.41	401.37 4.988.35 27,852.10
3. PROFIT/(LOSS) BEFORE EXCEPHONAL ITEMS AND TAX 4. Exceptional Items - (Expense)/Incon>e	474.76	397.26	344.82	872.02	552.72	1,394J7
5. PROFIT/(LOSS) BEFORE TAX 6. Tax Expenses	474.76	397.26	344.82	872.02	SS2.72	1,39447
(a) Current Tax (b) Deferred Tax Credit / (Charge) (c) Mat Credit/fUbllsed/Reversed) 7. NET PROFTT/CLOSS) FOR THE PERIOD 8. Other Comprehensive Income	(117.08) 41.34 399.02	(102.63) (12.76) 28U7	(44.21) (58.98) 241.63	(219.71) 28.58 680.89	(65.99) (50.89) 43534	(192.36) {278,67) (7.00) 91634
(I) Items that will not be reclassified to profit orloss
Actuarial flaln/(Lass) on employee defined benefits	(64.39)	17,26	(35.65)	(47.U)	(39.65)	(26.74)
(ii) Income tax relaflng to Items that wll not be rectassIRedto
profit or loss
Deferred Tax Impact on above	17.91	(4.60)	9.92	13.11	11.03	7.44
(in) Items that will be redasslfied to profit or loss
Effects of changes In rates of foreign currency monetaryItems	(8.79)	4.30	4.80	(4.49)	11.36	16.40
9. Total Comprehensive Income	343.75	29833	220.70	642.38	41838	91334
10. Paid-up Equity Share Capital (Face Value Rs.S/- per share)	1,71539	1,71539	1,452.29	1,71539	1,«2.29	1352.29
11. Bask EPS for the period /year (Rs. Per Share) 12. Diluted EPS for the period / year (Rs. Per Share)	1.16 1.15	034 033	033 0.82	2.00 1.99	130 138	3.16 3.11

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'Notes to CencoiMM Financial Rauttc'
" """ AS) n«fW under Compsoles
sppro,ed.VBo«o,«rec«.atm.rn«dn,t«onO«nte^r:S.^n,t::S^^
™ repo^e^e se^ . denned u^ ind « t« ^
" ret. „ d^ , caiaifl deductions, The
a: Non-Current Asset
6) ■nwHoldln9Compon/hastilottBdS2,64,tlOOe<!uilysh«shcevalue
of fe. S/- each at Rs. 113.S0 per share on prefeientW
basis on llth April 2024.
’’=~-“»s=«=z“ssr-5i-si^
8) FMovdng are the details of consolidated gross sales values td business handled Including the
convTtissIcn: vNues potankig to agency business handled for wNOi Group earns
Particulars to. In Lakhs
COWSOLTOATID
Quarter ended Six Months ended Yeerended
»0.(W.M24 30.06.2C24 30.09.Ma 30.09.2024 30.0».20a 31A)3.M24
Gross value of Business Handled (Including agency bustness) (Un-Aitdltedl (Un-Audltedl ,^ln^udlMd^ £lM:A«idlted) (Un-Audltedl I fUiHkudltmll
12,894.42 14,910.38 14,138.48 27,804.80 29,054.90 ' 71,794.15
9) The figures for the previous perlodslyearshaw been redassffled/regrouped where ever necessary.
For and on behalf of Board of Nrectere
BatllMUd.
o
vV50/
nice: Mumbaf 1 ianliv3echf
llate: OOth November, 2024 CD (MUMBAI >0 ^/leglng Director
DIN: 00173160
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BATUBOI LTD.

Ragd. Office: Bharat Houae, SOi Floor, 104 Bombay Samachar Marg, Port Mumbai-400001 CIN: LS2320HH1M1PLC003494 UNAUDITED CONSOUDATED STATEMENT OP ASSETS AND LIABILmES

			Particulars		As at	(Rs. In Lakhil As at
					30-Sao-24	31-Mar-24
					(Ravlawed)	(Audited!
			ASSETS
1			Non-current assets
(a) (b) (c)			Prooerty, Plant and Eoulpment Capital work-in-progress Right of use assets		19,185.40 112.12 240.78	19,249.08 62.92 246.46
(tl) <e)			Other Intangible assets Financial Assets		18.70	17.74
	II.		Investments Trade receivables		2,091.12 209.56	5.00 228.66
(0			Otfter non-current assets		63.S1	S9.56
			Total Non current Assets		21,921.21 t	19,869.42 4
2			Current assM
(a) (b)			Inventones Financial Assets		4,259.64	4,520.28
		u	Investments		2,072.17
	li. III.		Trade receivables Cash and cash equivalents		4,625.70 533.60	3,748.13 379.18
	IV. V.		Bank balances other than (M} above Others		551.66 723.29	1,162.12 529.14
			Total current Assets		12.766.06	10.33B.8S (
3			Non Current Asset Held for Sele		1,779.39	1,779.39
			Total AMrta		36.466.66	31,M7j66
			ftWP LIABILmES
1			Equity
(a) Cb)			Equity Share catdtal Other Equity		1,715.49 19,194.81	1,452.29 13,157,76
			Tota^gulQ^		20,910.30 i	14,610.05 4
			UABILinES
2			Non-current llabilitlee
(a)			Hnanclal Liabilities
	I, II.		Borrowings Lease Uabllldes		5,496.96 218.49	5,578.77 213.68
	111. Trade payables
			(a) total outstanding dues ^ micro enterprises andsmall		2.43	5.18
			enterprises
			(b) total outstanding dues of creditors other than	micro	116.33	114,97
			enterprises and smaD enterprises
(b)	Iv.		Others Provisions		95.04 449.24	95.04 407.10
(It) (d)			Deferred tax liabilities (Net) Other non-current liabilities		1,492.97 245.82	1,534.74 306.45
			Total Non-current liabilities		8,117.30 4	8,258.93 4
3			Current liabliniea
(a)			Rnanbal Uabllibes
	I,		Borrowings		828.67	2,134.21
		Lease Uablli&es			50.36	54.60
		Trade payables
		(a) total outstanding dues of micro enterprises end		smaB	692.37	812.72
		enterprises
		(b) total outstanding dues of creditors other thanmlot)			3,229.34	3,067.40
		enterprises and smaD enterprises
	IV.	Others			4.82	2.58
(b)		Other current liabilities			1,931.30	2,611.79
(0 (d)		Provisions Current Tax Liabilities (Net)			400.44 301.56	320.97 117.41
		Total Current liabilities			7.439.06 4	9.121.68 1
		Totel E9ui^^nd UabiHU^			36.466.66	31,987.67

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BATLIBOI LTD.
Reg& Offin: Bharat Hous^ 5Ui Floor, 104 Bombav Samadiar Narg, Fort, Mumbal400001
CIN: L52320MH1941PLC003494
UNAUDHED CONSOLIDATED CASH FLOW STATEMENT
(Rs. In Lakhs)
Particulars Six months ended Six months ended
3l>-Sep-24 30-Sep>23
{Reviewed) (Reviewed)
t. CASH FLOW ARISING FROM OPERATING ACTIVITIES!
Net Profit / (Loss) Before Tax and Exceptional Items 872.03 5S3.72
Add;
a) Depredation 222.12 209.74
b) Interest Expense 122.29 187.94
c) Interest on Lease Liabilities 16.61 7.96
d) Provision lor Doubtful Debts/Advances 3J4 0.13
e) Debit Balances Written off/Bad Debt S.08 2.16
f) Gratuity and Leave Encashment Provision 73.07 42.10
g) Foreign Exchange Loss 18.39
h) Dividend paid on Preference Shares 6.92
I) Eir«loyee Stock Option Reserve 23,40 473.03 21,32 489.76
Deduct:
a) Interest Income 123.34 21.65
b) Fair value gain on Investments 27.50
c) ProfitonSaleofProperty, Plant and Equipment's 8.99 15.15
d) Unclaimed Credit Selances Written back 108.33 95.15
e) Foreign Exchange Gain 40.02 308.18 131.%
Operating Profit Before Working Capital Chartgei 1,036.87 910,63
Add/ Deduct;
a) Decrease/ (Increase) In Inventories 260.64 (541.68)
b) Deaease/ (Increase) In Trade Receivables and Advances (866.91) (390.93)
c) Deaease/(Increase] In OtherCurrentAssets (198.10) (268.14)
d) Increase/ (Decrease) In Trade and Other Payabis 80.83 (723.54) 887.28 (313.47)
313J3 597.06
Income Taxes (Paid)/ Refund received (net) (35.63) (76.90)
Net Cash Inflow / (Outflow) from Operations (A) 377.70 530.16
II. CASH aow ARISING FROM INVESnNG ACTIVniES:
a) Interest Income 123.34 21.65
b) Proceeds from Sale of Property, Plant and Equipmerrt's 34.91 15.15
c) Purchase of Investments (4,130.79)
0) Acquisition of Propety, Want and Equipment's (197.58) (139.36)
e) Decrease/ (Increase) In Bank Deposits ^.46 (3,559.66) (667.321 (789.88)
Net Cash Inflow / (Outflow) In Course of Inviting Activftlw(B) (3,559.66) (789.881
in. CASH FLOW ARISING FROM nNANaNG ACTTVITIES:
a) Proceeds from Issue of Equity Shares on preferential basis 5,974.64
fa) Expenditure incurred on Equity Shares Issued on preferential basis (168.60)
c) Proceeds from issue of Equity Shares under ESOP Scheme 25.20
d) Proceeds from/ (Repayment of) In Long Term Borrowings (718.63) 30.19
e) Proceeds from/ (Repayment of) In Short Term Borrowings (1,305.37) 296.01
f) Payment of Lease Liabilities (Including Interest on lease liabilities) (47.S0) (38,16)
g) Dividend Paid on Equity shares (168.94)
h) Dhndend Paid on Preference Shares {6-92)
i) Interest Paid (12L29) 3,436.39 (187.941 125.30
Net Cash lnflow/(Outflow) In Course of Flnandisg Activities (C) 3,436J9 135.30
Net lncrease/(Decrease) in Caril/Cash Equivalents (A+B+C) 154,43 (144.43)
Add: Cash/Cash Equivalents at the beginning of the period 379.17 463.75
C^sh/Cash Equivalents at the end of the period 533.60 319.33
Consists of:
Cash In Hand 6.81 3.08
Bank Balance 526.79 316.25
Closing Cash at the eitd of the porlod 533.60 319,33
MUMBAI) a
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