BSL Ltd. — Interim / Quarterly Report 2024

Aug 9, 2023

REGD. OFFICE : 26, Industrial Area, Gandhi Nagar, BHILWARA-311 001 (Rajasthan) INDIA Tel. : (91 1482) 245000

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www.bslltd.com
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BSL Ltd.

E-mail : accounts@bslsuitings.com, Website : www.bslltd.com C.I.N. : L24302RJ1970PLC002266

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www.bslltd.com

REF: BSL/CS/2023-24/ Dated: 09[th ] August, 2023 National Stock Exchange of India Ltd BSE Ltd Listing Department Department of Corporate Services Exchange Plaza 25[1 ] Floor, Phiroze Jeejeebhoy Towers Bandra Kurla Complex Dalal Street Bandra (E) Kala Ghoda, Fort, Mumbai- 400 051 Mumbai, Maharashtra 400 001 NSE Symbol: BSL BSE Scrip Code: 514045

Subject: Outcome of Board Meeting held on 09[th ] August, 2023 Submission of un-audited fnancial results fr the quarter ended 30[th ] June, 2023 in pursuant to Regulation 30 & 33 of the SEBI (LODR) Regulations, 2015

Dear Sir/Ma'am,

Pursuant to Regulation 30 & 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform that the Board of Directors of the Company, at its Meeting held today, i.e., Wednesday, 09[th ] August, 2023, inter alia, has approved and taken on record the following:

1. The Un-audited Financial Results of the Company for the quarter ended 30[th ] June, 2023 along with the Limited Review Report issued by the Statutory Auditors' thereon.

2. A Copy of the above referred Financial Results along with the Limited Review Report is enclosed herewith as Annexure-A.

Further, in accordance with the Securities and Exchange Board of India (prohibition of Insider Trading) Regulations, 2015 and Company's Code of conduct for Prohibition of Insider Trading, the "Trading Window" for trading in the shares of the Company will open from 12[th ] August, 2023 for the Directors and Key Managerial Personnel, Designated Employees, Connected Persons of the Company and their immediate relatives.

The mee�ing of the Board of Directors commenced at 12:30 P.M. and concluded at 2.00 P.M. "

indly take the same on records.

Thanking you, Yours Faith.fully .: �-

For BSL Limited

Shubham Jain Digitally signed by Shubham Jain Date: 2023.08.09 14:06:38 +05'30'

Shubham Jain Company Sec.retary M. No.: ACS-49973 Enc: a/a

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Tested for harmful substances occordlng to Oeko•T� Stondord 100 No. 09.HIN.68375 Hohenstein

BSLLIMITED

CIN: L24302RJl970PLC002266, Website: www.bslltd.com

Regd. O f ice: 26, lndustrial Area, Gandhi Nngi!r, 8hilw1lre (Raj.) 3.11 001

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Tel.; (91-1482) 145000. Email: accounts@bslsuitings.com

UNAUDJTED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2023

(Rs. In Lac)

	(Rs. In Lc)
-	Sr.Partk11lnrs Quarter Ended Year Ended No. 30.06.202331.03.2023 30.06.2022 31.03.2023 Uiuwdte Audite Ullludited Audte 1 Revenue :om ortions 16042.03ll 873.15l 1232.43 47174.27 2Other Income 36.11 30.88 35.62 96.33 3 Total Income (1+2) 16078.1411904.0311268.05 47270.60 4 Expenses n) CostofMaterinLCoosumed 8255-83 6207.88 6258.75 23931.70 b} Purchase ofst0<·k-in-tde 210.23 418.33 34J.l 8 1473.03 .. c) Changes in, inventories offolshO gos, work�in-rogres.' 3Jtd stok�in4rade 509.44 (797.27)(.1224.06) (3185.31) e) Employes boetts ex 2259.17 1832.00 1863.76 7553.36 I) Fiunncc Cost 744.86 494.86 436.00 1881.89 g) Deprciation and amoion epense 473.26 252.81 286.0l 1086.l 3
	h) Power. Fuel & Wuh: 1431.95 946.81 1253.91 4616.34 i} Othercxpei, 1869.31 1764.33 1708.97 7442.39 Total Exp�nses 15754.0511119.7510924.52 44799.53 sProfit/ (Lo,,) befre £1ceptoal Item• aud Tu (3-4) 324.09 784.28 343.53 2471.07 6 Exceptional ltem.s - 215.32 " 215.32 7 Prft/ (Loss) before Tax (S-6) 324.09 568.96 343.53 2255.75 8Tax Expenses a) Curent Tax 17.30 12.56 56.26 427.08 b) Deferre Tax 79.49 59.13 13.20 137.74 T o'tal Tax Expens,.-s 96.79 191.69 69.46 564.82 9Proft(Loss) fr the perid ( 7-8) 227.30 377.27 274.07 1690.93 10Other Comprchensi ve Immie (A).(1) ltem·t1iat will not b relassifie to profit or loss (32.45) (74.56) ( 18.42) (129.81) (ii) Income Tax relting to the items that will nt breclassifo:I to prfit or loss (8.17) (18,75) (4.64) (32.67) (B).(i)ltems that wil! be rlassifie 10 pft or los 0.35 47.07 (76.49) 8.75 (ii) Income Tax relating to tbe items that will b rclas.si6e to proft or loss 0.09 11.85 (19.25) 2.20 Total 0th�•· Comprehensive Income {24.02) (20.59) (71.02) (90.59) IITotal Comprhve hlcomc (9+ 10) 203.28 356.68 203.05 1600.34 llPaid-Up Equity Share Capital 1029.22 1029.2 1029.22 1029.22 13Resrves (Excluding Revaluation Re•rves) 9377.85 14Eaingp>r Shares (Befre & Afer Extra ordirr Ttems'1 (of Rs. I 01- ,.ach) (not annualised) Basic EPS (Rs. l / Diluted EPS (Rs.) 2.21 3.67 2.66 16.43 Notes:• 1. The fn\ncials1atemens of the Compan have b n prepared in accordance with Indian Accouning Standards (lud AS) ntifed uner the Companies (Indian Accountin S�tnards) Rules. 2015 as amened by the Companies (Inian Accotmtig Stanards) Amenment Rules, 2016 prescribd uner section l 33 of the Companies Act, 2013, and other recogned accouning practices and polcies to th� exten applicable. 2. Tho abve fllmcial resulrs w"re reviewed by the Audit Committee and tereafer were taken on record b the Bord of Dictors at thei m ting held on 09th August, 2023. The Statutory Auditors have audited the rsults for the quarter <'oed 30th June 2023 a have expressed an urndifed opinion. " . 3. The requirement of •�egmm Reporting" is 01 applicable to tl1e Compaa as il i enaged in sinl businss segmen i.e. Textiles. 4. The fjgures oft he previous yer_I_quarter h.ave b n.regrouped/ recast wherever ncessar. 5. T1e Figurs of th quarter ened 3 lst March. 2023 ar tbc balaning figres btween the audited f.'llres in rspect to the full fir ial year and the published year to date fgures upto 31st Decembr. 2022, respectively which were subect to Limited Review by the Sratotor Audit on, Pince, Kolkata (W,ll.) By 01·der of tbe &ard Date: 9th August 2023 4\ Lll1) For BSL Limited � fol,�1 1·* } !ARUNClURlWAL) 86 �� ClA!RlfAN DIN : 00001718

SSMS & Associates CHARTERED ACCOUNTANTS

16, BASEMENT HEERA PANNA MARKET PUR ROAD, BHILWARA- 311001 E-mail : ssms2405@gmail.com

Independent Auditor's Review Report on Unaudited Quarterly Financial Results of the Company pursuant to the regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To,

The Board of Directors, BSLLTD.

We have reviewed the accompanying statement of unaudited financial results of BSL Ltd. ("the Company") for the quarter ended 30[t][h ] June 2023 (the "statement"), attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of SEBJ (Listing Obligations and Disclosure Requirements) Regulations 2015 ('the regulation') as amended, read with SEBI Circular No. CIR/CFD/CMDl/80/2019 dated 19[th ] July 2019 ('the Circular') and amendment thereto.

This statement, which is the responsibility of the company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "lnterim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and rules thereunder, requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.

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 pian and perform the review to obtain moderate assurance as to whether the financial statements are free from 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 accompanying statement of unaudited financial results prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard (lnd-AS) prescribed under section 133 of the Companies Act, 2013 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 Regulation, read with the Circular, including the manner in which it i's to be disclosed, or that it contains any material misstatement.

Place: Bhilwara Date: 09[th ] August, 2023

For SSMS and Associates Chartered Accountants FirmReg� (Satish Somani) Partner

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M. No. 076241 UDIN: 20)(2\ 11' "A� FJ77.3