BSL Ltd. — Interim / Quarterly Report 2024

Feb 10, 2024

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www.bslltd.com

· BSLLtd.

REGO. OFFICE : 26, Industrial Area, Gandhi Nagar, BHILWARA-311 001 (Rajasthan) INDIA Tel. : (91 1482) 245000, Website : www.bslltd.com E-mail :accounts@bslsuitings.com C.I.N.: L24302RJ1970PLC002266

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REF: BSL/CS/2023-24/ Dated: 10[th ] February, 2024

National Stock Exchange of India Ltd BSE Ltd Listing Department Department of Corporate Services Exchange Plaza 25[t] ' 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 10[th ] Februar, 2024 Submission of un-audited fnancial results fr the quarer and nine months ended 31[st ] December, 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., Saturday, 10[th ] February, 2024, inter alia, has approved and taken on record the following:

1. The Un-audited Financial Results of the Company for the quarter and nine months ended 31[st ] December, 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 attached 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 13[th ] February, 2024 for the Directors and Key Managerial Personnel, Designated Employees, Connected Persons of the Company and their immediate relatives.

The meeting of the Board ofDirecto!'s commenced at 03:01 P.M. and concluded at 5:30 P.M.

'

Kindly take the same on records.

Thanking you, Digitally signed Yours Faithfully Shubh by Shubham For Jain BSL Limited am Jain Date: 2024.02.10 17:40:22 +05'30' u am Jain Company Secretary M. No.: ACS-49973 Enc: a/a

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lesledfarbarml,A­ ott:O«lng to�StandotdlOO No. 09.HIN.68375 Hogenstein

SSMS & Associates CHARTERED ACCOUNTANTS

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

Independent Auditor's Review Report on Unaudited Quarterly and year to date 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 ofBSL LTD. ("the Company") for the quarter ended 3 I[st ] December 2023 and the year to date from 1[st ] April, 2023 to 3 I[st ] December, 2023 ("the statement") attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 ('the regulation') as amended, read with SEBI Circular No. CIR/CFD/CMDl/80/2019 dated 19th July 2019 ('the Circulat') 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. 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 plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides 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 lndia, 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: Bhilwara Date: I 0[th ] February, 2024

,,.

For SSMS and Associates Cha11ered Accountants Firm Reg. No. 0 I 935 IC

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(Satish Somani) Partner M. No. 076241 Dl>iC€->- 10 •0.2.:. 2.o1-v tJD:tN :- 2..�o�i1-�1Bk�yx�83o6

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BSLLIMJTED

CI: L24302RJI 970PLC002266. Wcbsiie: ww.bsli1d.c-0m Rcsd. Ofce: 26. Industrial Aea. G:mdhi Nalr, Bhilwara {Raj.) 311 00 I � Tel. : (91-1482)245000. Email: ac�unlsbslsuilin~~g~~s.com -- - llNAIIDIED FfNANCJAL KF.Sl'LTS FOR TIJE Ql"ARTFR AND HALF YEAI END.D JJST DECEM ... S1·.Pnrtkulars Qunrtor Ended No. .ll.12.202J 30.0.20�3 3J.J2.2022 Unaute IR�venuc frm oprttons 1710(1.06 17869.02 10796.45 'Other lncoo� 13.48 20.94 10.44 3Total loconw (1+2) 171.13.54 I 7889.96 10806.89 'E1pen..l� al C(lSI of Mon.II Co�umetl '936.64 9979.45 5562.12 b) Purchosc of!ll)k•ill-tlJ� 418.47 215.81 252.35 �} Chang( i ivennxii> of fmiheJ goods., "-in-pn�- and stok011Hrdc 159.09 288.63 (1552.24) e) Eo1plo�cs lxneft exps 2265.83 2312.92 1919.38 I) Fmancc Cost 846.77 778. 13 541.29 gi Ikprcialion nnd runnitia expen� 441.92 469.96 272.47 hi Power, Fuel & Warer 1414.16 1432.15 1144.33 i) Other C'-pcn� ·2117.55 2056.12 1979.05 Total Expeu.e 16600.43 17533.J 7 10118.75 '.. ronu (Los�) ht•for, 1x"eplnal lleni and Tu (J.4) 5Ll.ll 356.79 688.14 'Exceptin.al l1ern� 7 Prft/ (L) bofn Tax (5-) 513.11 356.79 688.14 • Ta" Ex al Curn Tax 27.53 8.39 J18.52 h} Defered Tax 93.41 96.52 36.93 T otnl T;Ex�ns-s 120.94 104.91 155.45 • Pmlt(1.os!.) fr lbt pntod (7-8) 39!.17 251.88 532.69 10Other C omprehens't lncomc (A).li) J1e111s thot wll 1101 b rbs<if t pmft o t, (ll.46) (32.45) (18.42) (i Inome Tax rrb11ing to 1he ittms that wint b rl l-0 pof or lu (8.17) (8.16) (4.64) (B).(i\ ltll.us that �i h rtcla iti 10 proft or1, 3.07 (4.37) (30.71) (ii) lrue Tu� re luting 10 the ire� tht wll b rel ifi 10 prof1 or k 0.77 (l.10) (7.74) Total Othu Compthcn'l't hicoOl (21.99) (27.56) (36.75) IITotal Comprbcn�ive lncom (9+10J 3711.18 224.32 495.94 "Plud-Up Equiry Shae Capiml 1029.22 1029.22 1029.22 "Rervts (Excluding Revaluation Rcrve) "Earning pr Shart (Bd� & Afr 1:xta ori hems) (l1f Rs.!t1i- <nch) (no! onnuh�-} a) Basic EPS {Rs.) 3.81 2.45 5.18 b) Dikiled EPS (Rs.) 3.81 2.45 5.18

BER, Zll2J (R,. In L.acs) Nine Months Ended Year Ended Jl.12.2023 3J12.2(-2 31.03.2023 Audite SIU.11 35301.12 47174.27 70.53 65.45 96.33 5108).64 35366.57 4-270.60 27171.91 17723.82 23931.70 844.Sl 1054.70 1473.03 957.16 (2388.04)(3185.31) 6837.92 5721.36 755.1.36 2369.76 1387.03 1881.89 1385.14 833.32 !086.13 4278.26 3669.53 4616.34 6042.98 5678.06 7442.39 49887.6, 33679.78 44799.53 1193.99 [686.79 2471.07 - 215.32 1193.99 1686.79 2255.75 53.22 294.52 427.08 269.42 78.6[ l.7.74 322.64 373.13 564.82 871.35 [313.66 1690.93 (97.36) (55.25) (129.81) (24.50) (13.92) (32.67) (0.95) (38.32) 8.75 (0.24) (9.65) 2.20 (73.51 (70.00) (90.59) 797.78 1243.66 1600.34 10.29.ll [029.22 1029.22 9377.85 8.47 12.76 16.43 8.47 12.76 16.43

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I. The fimmcia.l srn1ements of �1c Company have b«n prepared in actord.anct with In<lillJl At ounting Stnndnrds (lnd AS) notifa�d under the Compani<.-s (Indian Acconn1ing St.rndard�) Rules. 20 l5 as amended by the Com_p.'\Oies (Indian Ac1..-ounting Standards) Aend ent Rules. 2016 pn..-scribed under section I 33 oft� Companies Act.2013, and other rCOOgnjzcd occounting practices :ind polid6;: lO the exl.el applicable.

1. ·>Tt1e above fimmciaJ re�ul� were revie,"·ed by the Audit Conuni1u.� und thereafter we.re taken on rccon:I hy the Board of Directors nt lheir meeting held ou 10th February, �24. The Statutory Auditors have carried vut Limited Rc\icw of the resuhi for ihe quarter and nin� mouths ended 31st D�bt.-:r 2023 and tht>re is no qualification on the .sune.

2. Tbe rt.-quiremeut of"Segmeul Reporting" is. nut appJicable to the Company as it is eugaged i11 single hus:iD�s s.egu:1e11L

3. The figures of the pm1ous year/ quarter have been regroupe[d] / n.-cast wtll.-revc:r IkX.."'CS.._(;J()'.

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