BPL Ltd. — Interim / Quarterly Report 2025

Mar 4, 2025

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BPL Umlted

Dynamic House, 64 Chul'Ch Stree Post Box No. 5194 Bengalurv - 560 001, lndla. Ph : +91 80 25580490 E-mall : JnvestotObpl.ln / website : www.bplllmlted.com

CIN : L28997KL1963PLC002015

12[th ] February 2025

The Manager - Listing, Corporate Relationship Department Bombay Stock Exchange Ltd Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001 Scrip code - 500074	The Manager - Listing National Stock Exchange of India Ltd., Exchange Plaza, C-1, Block G, Sandra Kurla Complex, Sandra (E) Mumbai - 400 051 Trading Symbol - BPL

Sub: Outcome of the Board Meeting-Integrated Financial Results for the quarter and nine months period ended 31[11 ] December 2024 and other Business matters.

The Board of Directors of the company at its meeting held on Wednesday, 12[t][h ] February 2025, inter-alia approved for the following:

1. Integrated financial Results for the quarter ended 31[s][t ] December 2024, in terms of SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31[st ] December 2024 read with BSE Circular No. 20250102-1 and NSE Circular No. NSE/CMU2025/02 dated 2nd January 2025.

Pursuant to Regulation 33 of SEBI LODR Regulations, 2015, the Unaudited Financial Results for the quarter and nine months period ended 31[st ] December, 2024 along with Limited Review Report of the Statutory Auditors thereon and requisite disclosures of SEBI (LODR) Regulations 2015; are enclosed herewith

The said unaudited Financial Results were recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held.

1. Renewal of Lease Agreement with BPL Medical Technologies Pvt Ltd - a related party transaction.

2. Renewal of Lease Agreement with BPL Telecom Private Limited - a related party transaction.

3. Contributions to be made towards CSR activities during FY 2024.25.

The meeting commenced at 11.00 AM and concluded at 3.35 P.M.

The above information is also available on the Company's website: www.bpllimited.com

We request you to kindly take the above on records and acknowledge receipt thereof.

Thanking you,

Ajit ambiar airman & Managing Director DIN:00228857

Encl: ala

Registered Office : BPL Works, Pala!dcad - 678 007, Kerala. lndla

BPL Limited. Rtgd.Office: BPL Works, Palakkad -678 007, Kerala. CIN -L28997KL1963PLC0020l 5 E-mail:invtstor'ii'bpl.in, URL:www.bpllimited.com, Tel: 'o.+91 80 25589109 Statement ofStandalont l'naudittd Financial Rtsults for Quarter ended and nine months ended 31 Dec 2024

(INR Lakhs)

SI. nos I	Particulars REVENUE	ForQuarter Ended	ForQuarter Ended	ForQuarter Ended	ForQuarter Ended	For the nlne months Ended For the year ended	For the nlne months Ended For the year ended	For the nlne months Ended For the year ended
		31-12-2024 32024 31-12-2023 31-12-2024 31-12-2023 31-03-2024 (Unaudited) (Unaudited) (Un•udiled) (Unaudited) <Unudited) (Audited)
	Re, enue from operauons	1,931 97 2,091.53 1,442 35 5,962.20 5,036.77 6,642_55_
II	Other Income (net)	13 39 5 57 15.44 957.72 48.26						518 08
Ill	Total Income(l·dl)	1,945.36 2,097.10 1,457.79 6,919.93 5,085.03						7,160.63
IV	EXPENSES
	<0s1 01 matenal consumed		874.92 1,023 74 685 12 2,971.39 2,224.83					3,224.70
	Purchases ofStoc�-m-Trade		0.00 0 00 0 00 0 00 0 00					0.00
	Changes on m,entones of fin,shed goods. c.. ,1,_11, -Tr". . �. , t..in .. . ,_,,.,		11740 (5.02) (I I.I I			13.52 (4.68)		10 72
	Employee benefits expense		246 05 244.42 205.71			791.94 605.46		837 51
	Finance costs		15.52 28.93 15.05			69.98 46.75 65.23
	Deprec1at1on and amontzat1on expense		6132 54 40 51 10			168.97 146.51 198 69
	Other expenses		599.39 347 84 338 10			1,121.51 683.08 1,131 68
	Total fapenses		1,914.60 1,688.22 1,290.06			5,137.31 3,701.95 5,468.54
V Profit (loss) before e,cepuonal Items and tax (Ill-IV)			30.76 408.88 167.73			1,782.62 1,383.08 1,692.09
VI Profit/(loss) before ta,			30.76 408.88 167.73			1,782.62 1,383.08		1,692-09
VII Ta, fapense·
(I)Current Ta,		5.37 71.44 29.31				311 46 241.65		227 84
(2)MAT Credit Availed		(537) (71.44'			(2931 (311.46) (241 65'			(227 84)
	(3) Deferred Tax	~~-~~			~~-~~ 0.00 -			346 22
VIII	Proft (Loss) for the period from conunum� ooerauons ( VI-VII)	30.76 408.88			167.73 1,782.62 1,383.08 **1,345.87 **
IX X XI XII Profit 'I ,oss) for theperiod Other Comprehensl\e Income (1) Items that ,.,11 not be reclassified to nroft or loss (1i)Gamsl(losses) on defined benefit obli�auons ~~total ComprenenSl\e tncomc for the~~ period (Compnsmg Profit (Loss) and Other Comprehensl\e Income for the ,___ ,_, Paid-up eqwt) share capital (Face value Rs 10 each) Eam,ngs per equity share (for contmuuu! ooerat10n)· (I) Bas,c (2) Diluted	Profit 'I ,oss) for theperiod	30.76 408.88			167.73 1,782.62 1,383.08 **1,345.87 **
	Other Comprehensl\e Income
		-			- - . -
		- -			- - -			11.56
		30.76		408 88	167 73 1.782.62 1,383.08			1,357.43
		4,897 67		4,897.67	4,897.67 4,897 67 4,897 67			4,897 67
		0.063		0.83 0.34 3.64			2.82 2 77
		0 06		0.83 034 3.64			2 82 2.77

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BPL Limited.

Regd.Office: BPL Works, Palakkad - 678 007, Kera la. CIN - L28997KL1963PLC002015 Standalone Segment Wise Revenue, Results, Assets And Liabilities for the period ended 31 Dec 2024

SI. No	Particulars	For theQuarter ended For the nine month Ended For theyear ended
		31-12-2024 30-09-2024 31-12-2023 31-12-2024 31-12-2023 31-03-2024
		(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unudited) (Audited)
I	Segment Revenue
	(a) PCB	1.305.00 1,480.99 1.046.71 4.078.99 3,357.05 4,507.47
(b) Brand L1censmg Fee• (Refer Note No 7)		626.97 610.55 395.64 1.883.22 1,679.72 2.135.08
(c)Unallocated		13.39 0.00 0.00 957.72 0.00 0.00
Total		1,945.36 2,091.53 1,442.35 6,919.93 5,036.77 6,642.55
Less: Inter Segment Revenue		0.00 0.00 0.00 0.00 0.00 0.00
Revenue from operations		1,945.36 2,091.53 1,442.35 6,919.93 5,036.77 6,642.55
2 Segment Results
	(a) PCB	19.78 168.73 127.08 297.15 407.47 774.24
	(b) Brand Licensing "cc	26.50 269.08 5S.71 597.71 1,022.36 983.08
	(c) Others unallocated	0.00 0.00 0.00 957.72 0.00 0.00
	Total	46.28 437.81 182.79 1,852.59 l,-'29.83 1,757.32
(Add)/Less:(i) Finance cost		15.52 28.93 15.05 69.98 46.7S 65.23
(ii) Other un-allocable expense net of
un-allocable income		. . . . . .
Profit/ (Loss) before tax		30.76 408.88 167.73 1,782.62 1,383.08 1,692.09
3 I Segment Assets
(a) PCB ( b) Brand Licensing Fee (c) Unallocated Total segment assets 4 Segment Liabilities (a) PCl3 (b) Brand Licensing Fee ( c) Unallocated Total stgment liabilities		5.183.02 4.845.15 4,735.72 5.183.02 4,735.72 4,867.41
		739.84 720.44 395.00 739.84 395.00 455.34
		46.386.46 40.977.40 39.418.22 46,386.46 39,418.22 39.340.72
		52,309.31 46,543.00 44,548.94 52,309.31 44,548.94 44,663.47
		793.13 747.59 1.160.00 793.13 1,160.00 697.95
		112.86 109.90 41.98 112.86 41.98 71.27
		24.667.30 18.980.25 18.367.74 24,667.30 18,367.74 18.940.85
		25,573.29 19,837.74 19,569.72 25,573.29 19,569.72 19,710.07

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Notes:

• I . The above results have been reviewed by the Audit Committee and approved and taken on record by the Board of Directors at their respective meetings held on 7th Feb 2025 and 12th Feb 2025.

• 2 . The Financial results for all the periods presented above have been prepared in accordance with Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time.

3. The format for audited quarterly/ yearly results as prescribed in SEBl's Circular CTR/CFD/CMD/15/2015 dated 30 November 2015 has been modified to comply with requirements of SEBl's circular dated 5th July 2016, Ind AS and Schedule lll (Division II) to the Companies Act. 20 I 3, applicable to companies that are required to comply with Ind AS.

4. The estimated amount of contingent liabilities as on Dec 3 I, 2024, is Rs. 76.80 Crores.

• 5 . An unsecured claimant had obtained an order against the Company from the Division Bench of the Honourable High Court of Delhi, upholding the order of the single Bench and the order of the Sole Arbitrator. A Special Leave Petition (SLP) against the said order has been filed before the Hon. Supreme Court of lndia. As directed by the Supreme Court, vide order dated I I Dec 2024,the Company has paid a sum of TNR 72,00,00,000/- (Rupees Seventy-Two Crores only) directly to the unsecured claimant. The matter is yet to be disposed off.

• 6 . Preference Shares issued by the company have become due as per the terms of issue and are yet to be redeemed. Pursuant to the provisions of Section 55 of the Companies Act, 20 I 3, Preference Shares can be redeemed only out of profits that are otherwise available for dividend. The Company does not have sufficient accumulated profits for redemption of the said preference shares.

• The Company has executed a brand license agreement for usage of "BPL" brand for sale of consumer durable products with 'Reliance Retail Limited' (RRL). The Company is entitled for a fee based on the actual amount on performance of the brand in terms of sales revenue. For the period ended 3 I Dec 2024 , the brand license fee was accounted based on the actual sales data provided by RRL.

8. Provision for Deferred Taxation as per Ind AS-12 "Income Tax" provision for current Tax and employee benefits as per Ind AS 19 ··Employee Benefits" will be made at the end of the year.

9. Previous period figures have been regrouped/ reclassified to conform to current period's presentations.

Place: Bangalore Date : 12 Feb 2025

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(Chairm
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MKUK & ASSOCIATES CtlA'RTE'R:EVACCOUNTANTS

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Limited Review Report

To the Board of Directors, BPL Limited.

We have reviewed the accompanying unaudited financial results of BPL Limited (the 'Company") for the period ended 31 December, 2024, together with the relevant notes thereon (the 'Statement'), The Statement has been prepared by the Company pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the "Listing Regulations, 2015') read with SEBI circular dated March 29, 2019.

This statement is the responsibility of the Company's Management and has been approved by the Board of Directors and has been prepared 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 read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review.

We conducted our review 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 is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with Ind AS and other recognized accounting practices and policies, and has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure requirements) Regulations, 2015 read with SEBI circular dated March 29, 2019 including the manner in which it is to be disclosed, or that it contains any material misstatement, except for impact (if any), of matters mentioned in note no. 6 of notes accompanying unaudited financial results.

For MKUK & ASSOCIATES

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Chartered Accountants (FRN: 050113S) �O KU:AR UK" '(M 0:091730) ARTNER

Place: Bangalore Date: 12-02-2025

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# 3155/A, 2nd, fl.ctn-, 11th,M� 2nd-Stn.ge,, IndlY�, '8� - 560038 +9180 25251861

BPL Limited. Regel.Office: BPL Works, Palakkad -678 007, Kerala. CIN - L28997KL l963PLC002015 E-mail:investor@bpl.in, URL:ww'l\,bpllimited.com, Tel: No.+91 80 25589109 Statement of consolidated Unaudited financial Results for 31 Dec 2024

										(INR in Lakhs)
	SI. Particulars	For 31-12-2024		Quarter Ended 30-09-2024		31-12-2023	For the nine months Ended Jl-12-2024 31-12-2023			For the year ended 31-03-2024
	nos	*nlnaudited*		*/Unaudited*		IUnaudiledl	IUnauditedl	IUnuditedl		/Audited)
	I REVENUE
	Revenue fom operations• (Refer Note
	No. 7)	1,931 97		2,091.53		1,442.35	5,962.20	5,036.77		6,642.55
	II Other Income (net)	19.54		I 1.06		18.99	973.42	81.90		551.33
	Ill Total Income 11+1 I)	1,951.51		2,102.59		1,461.34	6,935.62	5,118.67		7,193.89
	IV EXPENSES
	Cost of material consumed Purchases of Stock-in-Trade	874.92 -		1,023.74-		685.12 ~~-~~	2,971.39 ~~-~~	2,224.83		3,224.70 ~~-~~
	Changes in inventories of fnished goods, Stock-in -Trade and 'Ork-in-
	[progress Emolovee benefts exoense	117.40 246.05		( 11.11) 244.42		(5.02) 205.71	13.52 791.94	(4.68) 605.46		10.72 837.51
	Finance costs	15.54		28.94		15.05	70.00	46.75		80.30
	Depreciation and amonization expense
		61.32		54.40		51.10	168.97	146.51		198.69
	Other exoenses	604.99		355.68		363.61	1,144.26	721.23		1,154.91
	V Total Exoenses Proft/(loss) before exceptional items and tax(111-IV)	1,920.22 31.29		1,696.06 406.52		1,315.58 145.76	5,160.07 1,775.55	3,740.10 1,378.57		5,506.85 1,687.04
	VI VII Proft/(loss) before tax Tax Exoense:	31.29		406.52		145.76	1,775.55	1,378.57		1,687.04
	(I) Current Tax	5.47		81.46		28.51	310.22	240.86		227.84
	(2)MAT Credit Availed (3)Deferred Tax	(5.47) ~~-~~		(81.46)		(28.51)	(310.22)	(240.86) ~~-~~		(227.84) 346.22
	VIII Proft (Loss) for the period fom
	continuing ooerations (VI-VII)	31.29		406.52		145.76	1,775.55	1,378.57		1,340.82
	IX l'rolit/(l11ss) ,.,r the oeriod	31.29		406.52		145.76	1,775.55	1,378.57		1,340.82
	X OtherComorehensive Income
	A_(1_) Items that will not be
	reclassified toproft or loss (ii) Gains/(losses) on defned benefit									-
	obligations	-					-	-		11.56
	XI Total Comprehensive Income for the period (Comprising Proft (Loss) and Other Comprehensive Income fr the
	[period)	31.29		406.52		145.76	1,775.55	1,378.57		1,352.38
	XII Paid-up equity share capital: (Face
	value Rs. IOeach) Eaings per equity share (fr	4,897.67		4,897.67		4,897.67	4,897.67	4,897.67		4,897.67
	continuingoperation):
	(I) Basic	0.064		0.83		0.30	3.63	2.81		2.76
	1(2) Diluted	0.064		0.83		0.30	3.63	2.81		2.76

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BPL Limited. Regd.Office: BPL Works, Palakkad - 678 007, Kerala. CIN - L28997KLl963PLC002015

Cou,olidated l naudited Segment Wise Re,enue, Results, Assers And Liabilirics for the 11eriod ended 31st December 2024

		(INR in Lakhs)	(INR in Lakhs)	(INR in Lakhs)	(INR in Lakhs)	(INR in Lakhs)	(INR in Lakhs)
'I, \o. I	Parr,rulars �temcn1Rcu•nue	For lht Quarttr tnded			for lht nint month Endtd		for lht yur tndHI
		31-12-2024 (Uuudiltd)	»-09-2024 (Uaaudittd)	31-12-2023 (1Jnndi1td)	lt-12-2024 (Unaudiltd)	31-12-1023 (Unudittd)	Jl-03-2024 (Audiltd)
	Wl'(B	1,305.00	1,480.99	1,046.71	4,078 99	3,357.05	4,507 47
	th) BranJ I 1cc11,1ng !·cc	62697	610.55	395.64	1.883 22	1,679 72	2.135 08
	fcl Powir (ilnirJ11\m	.		.	.		.
	(d) Unallocated	19 54	.	18 99	973.42	81 90
	1 oral	1,951.51	2,091.53	1,461.34	6,935.62	5,118.67	6,642.55
LessInter Segment Revenue R<,cnu< from Opl·ration, *2 'lctnent Rl.,1111*		1,951.51	2,091.53	1,461.34 6,935.62		~~-~~ 5,118.67 6,642.55
**W1;''- h **		19 78000	168 73	109 60	297 15	407 47 774 24
1 b I Brand I 1(·cn,mg h·� IL 1 01hcrc t unallo,:allJ 1		26 5017	269.07	55.71	597 71 957 72	1,022.36 998 15 .
(di l'o\iI <icncia11un		0 537	(2.35)	(4 50)	(7 04)	(4.51)	(5 05)
lol:tl		46.82	435.45	160.81	1,845.55	1,425.32	1,767.34
( \dcl)/l c's:(ilI rnanrc coq		15.52	28.94	15.05	70 00	46 75	80 30
(ii) Otla·r un-allocahlc ,•,r1en�c net of un-nllocnblc on come Profit bcfm c ta, j :ciml'III,,�c1' ra1l'Ul		. . Jt.29 406.52 145.76			1,77�.55	1.378.57	. 1,687.04
		5.183 02 4,845 15 4,735 71 5,183 02 4,735.72					4,867.41
th� Brand I u:cn,ing I \C :,P,>,,.r l n.n�1Hl1u11 (d) Unallocated J t1t• I "C!nl('l f ;1,,· t, - �c�ment I iahilitit.-. la) I'( I! 1h1 llrand I occns,ng lee IL) Po\�1 <,c1h.1a11,.m (d) Unallocated I otal ,cgnwnt liabililic�		739 84 720 44 395.00 739.84 395.00 _455_34
		32,024 45 32,026.58 32.083.30 32.024 45 32.083 30 32,025.55
		31.333 09 25,924 04 24.364 83 31.333 09 24.364 83 24,287.38 69,280.39 63,516.21 61,578.85 69,280.39 61,578.85 61,635.68
		793 13 747.59 1,160.00 793.13 1,160 00 697 88
		112 86 109,90 41.98 112 86 41 98 71.22
		3.529 96 3.532 62 3,553 25 3.529 96 3.553 25 3,523.81
		24.667 30 18,980.25 18,367.74 24,667.30 18,367 74 18,940.97 29,103.25 23,370.36 23,122.97 29,I03.2S 23,122.97 23,233.88

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:"lotcs:

• I . The consolidated results have been reviewed by the Audit Committee and approved and taken on record by the Board of Directors at their respccuve meetings held on 7th Feb 2025 and 12th Feb 2025

• The Fmanctal results for all the periods presented above have been prepared in accordance with Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time 10 time.

• 3 . The format for audited quanerly / yearly results as prescribed in SEBI 's Circular CIR/CFD/CMD/15/2015 dated 30 November 2015 has been modified to comply w11h requirements ofSEBl's circular dated Slh July 2016, Ind AS and Schedule Ill (Division II) to lhe Companies Act, 2013, applicable to companies lhat are required to comply w11h Ind AS.

• The estimated amount of contingent liab1l11ies as on Dec 31, 2024, is Rs 77.06 Crores

• An unsecured cla11nant had obtained an order agamst the Company from the D1v1s1on Bench of the Honourable High Coun of Delhi, upholding the order of the smgle Bench and the order of the Sole Arbnrator A Special Leave Petition (SLP) aga111s1 the said order has been filed before the Hon. Supreme Court oflnd1a.

• As directed by the Supreme Court, vide order dated 11 Dec 202-l,the Company has paid a sum of TNR 72,00,00,000/­ (Rupecs Seventy-Two Crorcs only) directly to the unsecured claimant. The matter is yet to be disposed ofT

• 6 . Preference Shares issued by the company have become due as per the terms of issue and are yet to be redeemed. Pursuant 10 the provisions ofSecuon 55 of the Companies Act, 2013, Preference Shares can be redeemed only out of profits that are othen.vise available for dividend. The Compan) docs not have sullic1ent accumulated profits for redemption of the said preference shares

• BPL Power Pro1ec1s (AP) Pvt Ltd (BPPL) 1s one of the subsidiaries of the company The company has underlying a,sets which arc availableThough BPPL 1s to yet to commence commercial operations, the management is of the op1111on that the company is a going concern.

• 8 . The Company has executed a brand ltcense agreement for usage of " BPL" brand for sale of consumer durable products with 'Reliance Retail Limited' (RRL). The Company is entitled for a f based on lhe actual amount on performance of the brand tn terms of sales revenue. For the pcnod ended 31 Dec 2024, the brand license fee was accounted based on the actual sales data provided by RRL.

• 9 . Prov1s1on for Deferred Taxa11on as per Ind AS-12 "Income Tax" provision for current Tax and employee benefits as per Ind AS 19 "Employee Benefits" will be made at lhe end of the year

• Previous period figures have been regrouped / reclassified to conform to current period's presentations.

Place Bangalore Date 12 Feb 2025

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MKUK & ASSOCIATES CtlA'RTE'REV ACCOUNTANTS

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Limited Review Report

To the Board of Directors, BPL Limited.

We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of BPL Limited ("the Parent") and its subsidiary Bharat Energy Ventures Private Limited (the Parent and its subsidiaries together referred to as "the Group"), and its share of the net profit/(loss) after tax and total comprehensive income / loss of its associates for the quarter ended 31[st ] December 2024 and for the period from 1[st ] April 2024 to 31[st ] December 2024 ("the Statement"), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Attention is drawn to the fact that the consolidated figures for the corresponding quarter ended December 31[st ] 2023 and the corresponding period from April 2023 to December 2023 as reported in these financial results have been approved by the Parent's Board of Directors.

This statement is the responsibility of the Company's Management and has been approved by the Board of Directors and has been prepared 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 read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review.

We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 24 l O "Review of Interim Financial Information Performed by the Independent Auditor of the Entity'·, issued by the Institute of Chartered Accountants of India. 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 docs 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.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 3 3 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

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# 3155/A, 2nd,, f1.cor, llth-Mai+'l.s Zn.d,Stttge,, I>'ldi..Y�. '8�u, • 560038 +9180 25251861

lvlKUK & ASS<9CIA TES

The Statement includes the results of the following entities: BPL Limited and Bharat Energy Ventures Pvt Limited

Based on our review conducted and procedure performed as above and based on the consideration of the limited review report of the subsidiary by other auditor, 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 AS 25, prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of Regulations including the manner in which it is to be disclosed, except for the disclosures as stated in Note No 10 as at December 31[st ] , 2024.

The consolidated unaudited financial results also include the Group's share of net profit/(loss) after tax of Rs. (7.07) Lakhs and (4.50) Lakhs and total comprehensive income ofRs.1,775.55 Lakhs and Rs. 1,378.57 Lakhs for the period ended 31[51 ] December 2024 and for the period from April 2023 to December 2023 respectively, as considered in the consolidated unaudited financial results, in respect of the subsidi ary (Bharat Energy Ventures Pvt Limited), based on their interim financial statements/ financial information/ financial results which have not been reviewed/audited by their auditors. According to the information and explanations given to us by the Management, these interim / / financial statements financial information financial results are not material to the Group.

Place: Bangalore Date: 12-02-2025

For MKUK & ASSOCIATES Chartered Accountants (FRN: 050113S) / MAN J (M :091730) PARTNER un1NN0:o(5o9I""f-3c, BoMv�K 6[090]

Dynamic House, 64 Church Stre t Post Box No. 5194 Bengaluru - 560 001, India. Ph : +91 80 25580490 E-ma/1: lnvestotObpl.ln / Website : www.bplllmlted.com

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BPL Limited

CIN : L28997KL1963PLC002015

Other Information -Integrated Filing (Financial)for the

Quarter and Nine Months ended 3p[t ] December 2024.

S.NO A B C D	S.NO A B C D
	S.NO A B C D	REQUIREMENTS STATEMENT ON DEVIATION OR VARIATIONFOR PROCEEDSOFPUBLICISSUE,RIGHTSISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT ETC. DISCLOSUREOFOUTSTANDINGDEFAULTON LOANS AND DEBT SECURITIES FORMAT FOR DISCLOSURE OF RELATED PARTY TRANSACTIONS (applicableonly for half-yearly filings i.e., 2nd and 4th quarter) STATEMENT ON IMPACT OF AUDIT QUALi FICATIONS(FORAUDITREPORTWITH MODIFIED OPINION} SUBMITTED ALONG- WITHANNUAL AUDITEDFINANCIALRESULTS (Standalone and Consolidated separately} (applicable only for Annual Filing i.e., 4th quarter}	REMARKS Not Applicable No default Applicable Not Applicable Not Applicable hence Not

PLACE: BANGALORE

For BPL LTD

�)3- Ka ru na Balu Chief Financial Officer

Registered Office: BPL Worxs, Palakkad - 678 007, Kera/a. India