BSL Ltd. — Interim / Quarterly Report 2025

Aug 5, 2024

==> picture [61 x 61] intentionally omitted <==

==> picture [98 x 17] intentionally omitted <==

----- Start of picture text -----

PROUD TO BE INDIAN
PRIVILEGED TO BE GLOBAL
----- End of picture text -----

BSL Ltd.

REGO. OFFICE: Post Box No. 16-17 Mandpam, Bhilwara - 311001 (Rajasthan) INDIA Tel. : (91-1482) 245000 E-mail: accounts@bslsuitings.com, Website : www.bslltd.com CIN: L24302RJ1970PLC002266

==> picture [79 x 66] intentionally omitted <==

www.bslltd.com

REF: BSL/CS/2024-25/ Dated: 05[th ] August, 2024

National Stock Exchange of India Ltd BSE Ltd Listing Department Defartment of Corporate Services Exchange Plaza 25[t ][1 ] Floor, Ph ire ...:e 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 05[th ] August, 2024

Submission of un-audited fnancial results for the quarter ended 30[th ] June, 2024 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., Monday, 05[th ] August, 2024, 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, 2024 along with the Limited Review Report issued by the Statutory Auditors' thereon.

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 08[th ] August, 2024 for the Directors and Key Managerial Personnel, Designated Employees, Connected Persons of the Company and their immediate relatives.

The meeting of the Board of Directors commenced at 03:46 P.M. and concluded at 05:30 P.M.

Kindly take the same on records.

Thanking you, Yours Faithfully

For BSL Limited

Shubham Jain Digitally signed by Shubham Jain Date: 2024.08.05 17:33:18 +05'30'

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

==> picture [59 x 59] intentionally omitted <==

==> picture [59 x 59] intentionally omitted <==

==> picture [58 x 60] intentionally omitted <==

==> picture [59 x 59] intentionally omitted <==

==> picture [58 x 60] intentionally omitted <==

��:�����i- TeSt ~~ed for harmful substances~~ according to Oeko•Tex Standard 100 No. 09.HIN.68375 Hohenstein

BSLLIMITED

CIN: U4302RJl970PLC002266, Website: www.bslltd.com Regd. Office : Post Box No. 16-1 7, Manqpam . Bhilwara (Raj.) 3 I l 00 I

Tel.: (91-1482) 245000. Email: accounts@,bslsuitings.com

UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2024

BSLLIMITED	BSLLIMITED	BSLLIMITED	BSLLIMITED	BSLLIMITED	BSLLIMITED	BSLLIMITED	BSLLIMITED
CIN: U4302RJl970PLC002266, Website: www.bslltd.cm Regd. Ofce : Post Box No. 16-1 7, Manqpm . Bhilwara (Raj.) 3Il 00I
Tel.: (91-1482) 245000. Email: accounts@bslsuiting.com
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2024
				(Rs. I Lac)
Sr.Particulars No. -- ,				Quarter Ended Year Ended
				30.06.2024		31.03.2024	30.06.202331.03.2024
				Unaudited		Audite	Unaudited Audited
I	Revenue fom opations			16371.90		15633.99	16042.0366645.10
2	Other Income			51.24		5.72	36.11 76.25
3	Total Income (1+2)			16423.14		15639.71	16078.1466721.35
4	Expenses
	a) Cost of Material Consume			9165.78		8709.94	8255.8335881.86
	b) Purchas of stock-in trade			400.32		296.91	210.23 1141.42
	c) Changes in inventories of finished gos, work-inprogess and stock-in-trade			(586.67)		(750.47)	509.44 206.69
	e} Employees bnefits expense			2375.46		2261 . l I	2259.17 9099.03
	0 Finance Cost			812.88		907.11	744.86 3276.87
	g) Depreiation and amortistion expens			439.55		440.35	473.26 1825.49
	h} Power. Fuel & Water			1433.73		1476.51	143 l.95 5754.77
	i} Other expnss			2060.42		1999.00	1869.31 8041.98
	Total Expenses			16101.47		15340.46	15754.0565228.11
5	Proft/ (Loss) befre Exceptional Item, and Tax (3-4)			321.67		299.25	324.09 1493.24
6		Exceptional Items			~~-~~	~~-~~	~~-~~ ~~-~~ 324.09 1493.24
7	Proft/ (Loss) before Tu (5-6)				321.67	299.25
8	Tax Expenses
	a) Curent Tax			19.16		(53.22)	17.30 -
	b) Deferred Tax			71.76		100.55	79.49 369.97
	Total Tax Expnses				90.92	47.33	96.79 369.97
9	Proft/(Loss) fr the period (7-8)				230.75	251.92	227.30 1123.27
10	Other Comprehensive Income
	(A).(i) Items that will not be relassifed to proft or loss				(25.62)	(5. l I)	(32.45) (102.47)
	(ii) Income Tax relating to the items th.11 will not be reclassie to proft or loss				(6.45)	24.50	(8.17) -
	(B).(i) Items that will be reclassifed to profit or loss				1.17	(5.91)	0.35 (6.86)
	(ii) Income Tax relating to the items th.11 will b reclassifed to proft or loss				0.29	(1.49)	0.09 (1.73)
	Total Other Comprehensive Income				(18.29)	(34.03)	(24.02) (107.60)
II	Total Comprehensive Income (9+ I 0)				212.46	217.89	203.28 1015.67
12	Paid-Up Equity Share Capital				1029.22	1029.22	1029.22 1029.22
13	Reserves (Excluding Revaluation Reseres}						10239.14
14	Earing per Shares (Before & Aer Extra ordinary Items) (of Rs.IOI-each) (not annualisd)
	Basic EPS (Rs.)IDilute EPS (Rs.)				2.24	2.45	2.21 10.91
Notes:- I. The finanial statemenls of the Company have been prepared in accordare with lian Accounting Stoards (In AS) ntified uner the Companies (Indian Accounting Stanards) Rules, 2015 as amended by the Companies (Inian Accounting Standards) Amenment Rules, 2016 prescribd uner section 133 of the Companies Act, 2013, an other recognized accounting practices an plicies to the extent applicable.
2. The above frial results were reviewed by the Audit Committee an thereafter were taken on record by the Board of Directors at their meeting held on 05th August, 2024. The Statutory Auditors have carried out Limited Review of the results for the quarter ened 30th Jun 2024 and there is no qualification on the same.
3. The requiremenl of "Segmem Reporting" is nt applicable to the Compan as it is eagaged in sinle businss segment.
4. The figres of the previous year/ quarter have b n regrouped recast wherever ncessar.
5. 1l1e Figures of the quarter ene 31st March, 2024 are the balancing figures btween the audited fgres in respect 10 the fuU fnnial year an the published year to date fgures upto 31st Decembr, 2023, respectively which were subject to Limited Review by the Statutor Auditors. Place: Kolklta (W.B.) By order of the Board Date: 05th August 2024 For BSL Limited Q.,·�t fPI €HU�I•� CHARMA DIN: 00001718

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

SSMS & Associates CHARTERED ACCOUNTANTS

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 Di rectors, BSL LTD.

We have reviewed the accompanying statement of unaudited financial results of BSL Ltd. ("the Company") for the quarter ended 30[th ] June 2024 (the "statement"), attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ('the regulation') as amended, read with SEBI Circular No. CIR/CFD/CMD 1/80/2019 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 "Interim 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 Lndia. Om 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 l:ngagements (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 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 (Ind-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 is to be disclosed, or that it contains any material misstatement.

Place: l�hilwara Date: 05[1h ] August, 2024

For SSMS and Associates Chartered Accountants fomReg� (Satish Somani) Partner . 076241 ���=µ� =4-kY-'-"Y����