BHARAT GLOBAL DEVELOPERS LIMITED — Interim / Quarterly Report 2025

Apr 15, 2026

L70100GJ1992PLC017815 24AAACP9354K1Z5

Date: 13-02-2026

To Department of Corporate Services The Bombay Stock Exchange Ltd. P.J. Towers, Dalal Street, Fort, Bombay- 400 001

Sub: Submission of revised financial results for the quarter and nine months ended on 31st December, 2025

Ref.: BSE Script code: - 521238

Dear Sir/ Madam,

With reference to your Discrepancies for the Financial Result submitted in PDF file is not as per IND-AS Format for Quarter Ended - December 2025 we hereby submit the revised Un-audited Financial Results (Standalone) for the quarter and nine months ended on 31st December, 2025.

Further with reference to your query in Standalone Results - In XBRL for Figures of Earnings per equity share (for continuing and discontinued operations)is being submitted separately in XBRL format in accordance with relevant circulars issued by the stock exchanges.

Please take the aforesaid on record.

Thanking You, Yours faithfully,

FOR BHARAT GLOBAL DEVELOPERS LTD.,

(Formerly Known as Kkrrafton Developers Ltd) MANAGING DIRECTOR KEYURKUMAR PRAVINBHAI PATEL DIN: 10822762 Encl: A/a Patel Keyurkumar Digitally signed by Patel Keyurkumar Date: 2026.04.15 14:34:57 +05'30'

(+91)79-49229525 inquiry@bgdl.co.in 6th Floor- 604, Shivalik Shilp Iscon Cross Road Ambli-Bhopal Road, S.G. Highway, www.bgdl.co.in Ahmedabad, Gujarat 380015

BHARAT GLOBAL DEVELOPERS LIMITED CIN -L70100GJ1992PLC017815 (Previously known as KKRRAFTON DEVELOPERS LIMITED)

6TH FLOOR - 604 SHIVALIK SHILP NEAR ISCON CROSS ROAD, AMBLI - BOPAL ROAD S.G. HIGHWAY, Jodhpur Char Rasta, Ahmedabad City, Gujarat, India, 380015

Standalone Financial Results of the quarter ended on December 31, 2025

(Amount in Rs Lakhs)
			Quarter Ended			Year Till Date	Year Ended
	Particulars	31.12.2025 Unaudited	30.09.2025 Unaudited	31.12.2024 Unaudited	31.12.2025 Unaudited	31.12.2024 Unaudited	31.03.2025 Audited
I	Revenue From Operations	-	616.42	27 ,602.66	2 ,610.79	54 ,642.86	66 ,858.42
II	Other Income	-	-	24.11	108.00	1 ,225.02	1 ,463.62
III	Total Income (I+II)	-	616.42	27 ,626.77	2 ,718.79	55 ,867.88	68 ,322.04
	IV EXPENSES: Cost of Materials Consumed Purchase of Stock-in-Trade Change in inventory of finished goods, work-in	- -	579.44 -	27 ,118.34 -	2 ,481.67 -	52 ,493.79 -	64 ,482.58 -
	progress and Stock-in-Trade Employee Benefits Expenses	- -	- -	- 9.75	- -	- 33.89	- 41.83
	Finance costs Depreciation and amortization expenses Other Expenses	- 1.75 36.88	- 1.75 11.06	- 6.76 304.54	- 10.07 51.61	- 7.87 1 ,437.90	- 15.84 1 ,622.51
	Total expenses (IV)	38.63	592.25	27 ,439.40	2 ,543.35	53 ,973.44	66 ,162.76
V	Profit/(Loss) before exceptional items and tax	(38.63)	24.17	187.37	175.44	1 ,894.43	2 ,159.28
	VI Exceptional Items	-	-	-	-	-	-
	VII Profit before extraordinary items and tax	(38.63)	24.17	187.37	175.44	1 ,894.43	2 ,159.28
	VIII Extraordinary items	-	-	-		-	-
	IX Profit/(Loss) before tax	(38.63)	24.17	187.37	175.44	1 ,894.43	2 ,159.28
X	Tax expense: - (1) Current Tax	-	8.10	47.15	55.87	489.49	556.45
	(2) MAT Credit Entitlement (3) Deferred Tax	- (0.16)	- (0.78)	- 0.95	- (1.69)	- 0.91	- (0.13)
	XI Profit/(Loss) for the period from continuing operation	(38.47)	16.85	139.27	121.26	1,404.03	1,602.96
	XII Profit/(Loss) for discontinued operation	-	-	-	-	-	-
	XIII Tax expenses of discontinued operations	-	-	-	-	-	-
	XIV Profit/(Loss) form Discontinued operation (after tax) XV Profit/(Loss) for the period	- (38.47)	- 16.85	- 139.27	- 121.26	- 1 ,404.03	- 1 ,602.96
	XVI Other Comprehensive Income A (i) Items that will not be reclassified to profit or loss	-	-	-	-	-	-
	(ii) Income tax relating to items that will not be reclassified to profit or loss	-	-	-	-	-	-
	B (i) Items that will be reclassified to profit or loss	-	-	-	-	-	-
	(ii) Income tax relating to items that will be reclassified to profit or loss	-	-	-	-	-	-
	XVII Other comprehensive income [net of tax]	(38.47)	16.85	139.27	121.26	1 ,404.03	1 ,602.96
	Attributable to: Owners of the Company Non-controlling interests	- -	- -	- -	- -	- -	- -
	XVIIITotal comprehensive income	(38.47)	16.85	139.27	121.26	1 ,404.03	1 ,602.96
	XIX Details of equity share capital Paid-up equity share capital Face value of equity share capital (In Rs)	10,125.96 10.00	10 ,125.96 10.00	10 ,125.96 10.00	10 ,125.96 10.00	10 ,125.96 10.00	10 ,125.96 10.00
	Reserves excluding revaluation reserve	-	-	-	-	-	-
	XX Earnings per equity share: (1) Basic (2) Diluted	(0.04) (0.04)	0.02 0.02	0.14 0.14	0.12 0.12	1.44 1.44	1.60 1.60
	XXI Earnings per equity share (for discontinued operation): (1) Basic	-	-	-	-	-	-
	(2) Diluted	-	-	-	-	-	-

Patel Keyurkumar Digitally signed by Patel Keyurkumar Date: 2026.04.15 14:35:31 +05'30'

Place: Ahemdabad KEYURKUMAR PRAVINBHAI PATEL Date : 15/04/2026 Managing Director DIN: 10822762

Notes to Accounts

• 1. The financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) Rules, 2016 Companies Act 2013 ('the Act') read with relevant rules issued thereunder and the other accounting principles generally accepted in India.
• 1. In compliance with Regulation 33 of the Securities Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, a limited review of financial results for the quarter ended 31st December, 2025 has been carried out by the Statutory Auditors.
• 1. The Unaudited Financial Results for the quarter and period ended 31st December, 2025 have been reviewed by the Audit Committee at their meeting held on 13.02.2026 and thereafter approved by the Board of Directors at their meeting held on that date.
• 1. The Company has Multiple Segment. Thus, Segment reporting is applicable.
• 1. Provisions for Taxation and any other provision if required will be made at the end of the year

Patel Keyurkumar Digitally signed by Patel Keyurkumar Date: 2026.04.15 14:36:25 +05'30'

BHARAT GLOBAL DEVELOPERS LIMITED

CIN - L70100GJ1992PLC017815

Krishna Complex, Satellite, Ahmedabad, Gujarat 380015 G block, Uniza Corporate Office, Premchand Nagar Rd, opp.

SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITIES

			(Amount in Rs Lakhs)
				Quarter Ended			Year Till date
	Particulars		No.	31.12.2025	30.09.2025	31.12.2024	31.12.2025	31.12.2024
I.	Segment Revenue (Sales and Other operating income) - Construction Material - Gold - Agricultural Products - Textile - Other (Electronics, etc)			0.00 0.00 0.00 0.00 0.00	0.00 0.00 616.42 0.00 0.00	345.27 21231.91 33.91 5991.57 0.00	0.00 0.00 2610.79 0.00 0.00	1185.53 23964.33 14532.91 14955.85 4.25
		Total Segment Revenue		0.00	616.42	27602.66	2610.79	54642.86
II.	Segment Results - Construction Material - Gold - Agricultural Products - Textile - Other (Electronics, etc) - Unallocable Income (Net of Unallocable Expense)	Total Segment Results	1	0.00 0.00 0.00 -30.90 0.00 -7.57 -38.47	0.00 0.00 36.98 0.00 0.00 -20.13 16.85	-27.03 43.35 -4.59 432.11 61.47 -366.04 139.27	0.00 0.00 237.12 -30.90 0.00 -84.96 121.26	-3.96 14.99 776.15 1320.71 73.01 -776.86 1404.03
III.	Segment Assets - Construction Material - Gold - Agricultural Products - Textile - Other (Electronics, etc) - Unallocable Corporate Assets	Total Segment Assets	2	1629.65 16702.07 4793.20 15214.11 0.00 13223.06 51562.08	1629.65 16702.07 4793.20 15245.01 0.00 13228.55 51598.47	490.84 18048.09 4466.58 14845.85 67.06 15392.70 53311.11	1629.65 16702.07 4793.20 15214.11 0.00 13223.06 51562.08	490.84 18048.09 4466.58 14845.85 67.06 15392.70 53311.11
IV.	Segment Liabilities - Construction Material - Gold - Agricultural Products - Textile - Other (Electronics, etc) - Unallocable Corporate Liabilities	Total Segment Liabilities	2	14273.00 1769.05 2486.08 1114.55 19.86 31899.54 51562.08	14273.00 1769.05 2486.08 1114.55 19.86 31935.93 51598.47	13830.34 0.00 3008.43 1465.84 25.51 34980.99 53311.11	14273.00 1769.05 2486.08 1114.55 19.86 31899.54 51562.08	13830.34 0.00 3008.43 1465.84 25.51 34980.99 53311.11

Notes on Segment Information:

1. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other "unallocable income net of unallocable expenditure" mainly includes incomes and expenses on common services not directly identifiable to individual segments, corporate expenses and unallocable exceptional items.

Segment Assets and Segment Liabilities are as at 31st December 2025, 30th September 2025 and 31st December 2024. Unallocable corporate assets less Unallocable corporate liabilities mainly represent investment of surplus funds and cash and bank. Digitally signed by

1. Previous period figures have been re-grouped / re-classified wherever necessary, to conform to this period's classification.

Place: Ahmedabad KEYURKUMAR PRAVINBHAI PATEL Date : 13/02/2025 Managing Director DIN - 10822762 Keyurkumar 14:35:56 +05'30'

Patel Keyurkumar Date: 2026.04.15

Patel

R. B. Gohil & Co. Chartered Accountants

GOHIL

Independent Auditor's Review Report on Quarterly Unaudited Standalone Financial Results of BHARAT GLOBAL DEVELOPERS LIMITED (Previously known as KKRRAFTON DEVELOPERS LIMITED) Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended.

Review Report to The Board of Directors BHARAT GLOBAL DEVELOPERS LIMITED

• 1. We have reviewed the accompanying statement of unaudited standalone financial results of BHARAT GLOBAL DEVELOPERS LIMITED ('the Company') for the quarter ended 31st December 2025 and year to date from April 01, 2025 to December 31, 2025 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 "Listing Regulations1").
• 1. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement 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 Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review.
• 1. 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

1St Floor, K.P. Shah House-1, K.V. Road, Jamnagar-361001 M.: 9426478227 Email hail.com

BRANCHES: KHAMBHALIA - PORBANDAR - AHMEDABAD

R. B. Gohil & Co. Chartered Accountants

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. 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 the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards specified under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

For, M/s. R B Gohil & Co. Chartered Accountants FRN No. 119360W

CA Raghubha B. Gohil

Partner M.No. 104997 UDIN: 26104997MADKAB8267 Place: Jamnagar Date: 13/02/2026

No 1149 JAMNAGAR

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