BSL Ltd. — Interim / Quarterly Report 2025

Feb 13, 2025

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PROUDTO BE INDIAN PRIVILEGED TO BE GLOBAL

BSLLtd.

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

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www.bslltd.com
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REF: BSL/CS/2024-25/ Dated: 13 th February, 2025

National Stock Exchange of India Ltd BSE Ltd Listing Department Department of Corporate Services Exchange Plaza 25 111 Floor, Phiroze Jeejeebhoy Towers Bandra Kurla Complex Dalal Street Bandra (E) Kala Ghoda, Fort, Mumbai- 400 051 Mumbai, Maharashtra 400 00 I NSE Symbol: BSL BSE Scrip Code: 514045

Subject: Integrated Filing (Financial) for the quarter and nine months ended 31st December, 2024

Dear Sir/Ma'am,

Pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31st December, 2024, we are submitting herewith the Integrated Filing (Financial) for the quarter and nine months ended 31st December, 2024.

This is for your information and record.

The aforesaid information is also available on the website of the Company i.e. www.bslltd.com.

Thanking you,

Yours Faithfully For BSL Limited

Shubham Digitally signed by Shubham Jain Jain Date: 2025.02.13 16:27:56 +05'30' Shubham Jain Company Secretary M. No.: ACS-49973 Enc: a/a

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�:�.�go Tested for harmful substances according to Oeko•Tex Standard 100 No. 09.HIN.68375 Hohenstein

\ SGS I

' SGSI

16, BASEMENT HEERA PANNA MARKET PUR ROAD, BHILWARA-311 001

CHARTERED ACCOUNTANTS

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SSMS & Associates

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 of BSL LTD. ("the Company") for the quarter ended 31[st ] December 2024 and the year to date from 1[st ] April, 2024 to 31[st ] December, 2024 ("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 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 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 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 . 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 discl�sed, or that it contains any material misstatement.

Plape: Bhilwara Date: 13 [th ] February, 2025

For SSMS and Associates Chartered Accountants FirmReg� (Satish Somani) Partner M. No. 076241 UDIN:2..56:/�\lr\����

DSL LlMlTED CIN: 124302RJt970PLC0022 . Website: ww\.bsllid.com R�ssJ[�] Ol1icc: Post l3ox_[�] £- l(>-17. Mand£arn_, Bttil[;:--] arn"[(][�Elj}] l l OOL [rel.: (91-1482)245000, Email: accou□!�\l_][lsuitin.�] ,[�om ] T l'ARTER ANO --•1-a: \JON' ECE�IRER. 202; l, \l'DITED H!'i.\;,iOAI. RI�'irLTS FOR IIE[Q] IHS E/\i1)Ell JIST D

												(Rs. ln Lac)
Sr. �o.	Partkulars				Quart<r Ended				Nine Mouths Ended			Year Ended
					Jt,12.20141 16978.13	3009.2024I 17805.92		Jl 12.lOD tuaudit 1710.06	Jl.ll.20?4 5l55.95		li 12.2023 51011.11	31 OJ.224 Audite 6(,645.10
l	Oth1:r I ncomc				I.26	2.49		13.48	66.99		70.53	76.25
l	Tolal lucomt(I +l)				16991.39	17808.41		17113.54	51122.94		51081.64	66721.35
					9916.82	9626.49		8936.64	28709.09		27l7l.92	3588.1.86
	b_J_Pwcha:.e of ,1odc-in-trade				352.99	407.20		418.47	1160.51		844.5!	114.l.42
					(834.10)	44.46		159.(19	(1376.31)		957.16	206.69
					2314.81	2420.75		2265.83	7111.02		6837.92	9099.03
	I) hnani: Cost				795.0J	785.01		846.77	2392.92		n69.76	3276.87
	g) 1Xpre.i.iuon and runortt'tIu expnse				448.20	451.43		441.92	1339.18		1385.14	1825.49
					148.03	153 l.l 3		1414.16	4444.89		4278.26	5754.77
					2123.97	2206.71		2117.55	6391.lO		6042.98	8041.98
	I of.ii L\lt'ost•s				16597.75	17473.18		1660().43	50172.40		49887.65	65228.1 l
!	Prfi1/(LtJS)txfrt Enr1>tional h�nl! aud TllI.(J-4)				393.M	335.23		513.11	1050.54		1193.99	1493.24
					-	-		-	-			-
7	l'rufili(L•M) brfor f'u(5C)				393.64	335.23		513.11	1050.54		1193.99	1493.24
O	H) Current Ta, M llefom:d r "' Prufiu(Lo$>) fr tht p<riod (7-8)				12.33 76.80 89.1 304.51	6.6 76.41 83.05 252.18		27.53 9341 120.94 392.17	38.J3 224.97 263.H 787.44		53.22 269.42 322.64 871.35	J69.97 369.97 1123.27
	(Al(il Items that will not b rela.mfk"110 proftl or loss ( i1) lm:om� lax 1cJa1111g. hi thl acm� that wlt not b rl ifie to proft orloss lB)(il hcm. that will h redais1hd lo proti1 or toss (.U} luc-1�ra,rct.mug to the item: lat \ tll b nckss/fic 10 profit or lo				(25.61) (6.44) (0.49) (0.12)	(25.62) (6.45) (0.68) (0.17)		(32.6) (8. 17) 3.07 077	(76.85) (19.34) - -		(97.36) {24.50) (0.95) l0.24)	(102.47) (6.86) (1.73)
	Total Other Comprrbensil-f lnccm1t				(19.54)	(19.68)		(2).99)	(57.51)		{73.57)	(107.60)
					284.97	232.50		370.18	729.93		797.78	1015.67
					129.22	1029.22		1029.22	lll29.22		!029.22	1029.22
												10239.1'1
u	Eammgper Share"'([kfbre & Afer f• ord.mll !ters)	(of Rs 10/· each) (not •nnualc,<d)
					2.96	2.45		J.81	7.65		8.47	10.91
					2.96	2.45		3.81	7.65		8.47	10.91
		---	-	.j_		L - .-1			-	- -+-·-- - � -

I. 11,e liuandal sta1"'11<·nb or the Comrnn) have ht'!n p,<:pare<I in acc-ordru1cc w1tJ1 ludiJln Accounting Standurds (Ind AS) n..,tified under J.he C.ornpanios (Indian Accowting �tnndards) R11les. 2015 '"'amended by th� Compattics (Indian Acco,mling Standards) Amendment Rules. 2016 prescribed under sec[t] ion 133 of the Companies Act. 2013, and other recogui� accounting practi= and policies to tbe extent upplicnblc. ti. The ,bo,c tirurncinl resullS w,-rc re,[i] c\Cd b.1 1111;:\udi, Connnillc'! and 1ber'"1 er were taken on record by 1Ji:;'i-1oard of Directors al their mceting.heWon 13th l'ebruar). 2025. lb.c Sta,uto fo l') Auditors ba,e carried out Limitc'<l Review of the resuhs r u,e quaner and nine montlis ended 31st December 2024 und there is .uo qualillcmion on tl;e

1. Ille rc�niremcru, of "Segment �cporting" ,, not �l�c,tble IU lhe (\J111pai1y as� is �g,cd in single business segm.enl.

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1. fh ar l - .: ll�tre$ o!:.ttie previl)us year I qu ler have bc<:n "'f,roupcI O- - c cmber. 2024 •··· r,.,., Koll.all (\ .II.) --rOue: iJ1h Ftbruar;i. 202-5 -- _J

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PROUDTO BE INDIAN
PRIVILEGED TO BE GLOBAL
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BSLLtd.

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

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www.bslltd.com

• B. Statement on deviation of variation for Proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutional Placement, etc. - Not applicable.

• C. Format for disclosing outstanding Default on Loans and debt Securities - No default during the quarter ended 31[st ] December, 2024.

• D. Format for disclosure of Related Party Transactions (applicable only for half yearly filings i.e., 2nd and 4th quarter) - Not applicable for the quarter ended 31[st ] December, 2024.

• E. Statement on impact of Audit Qualifications (For Audit Repo1t with modified opinion) submitted along-with annual audited Financial Results (Standalone and Consolidated separately) (applicable only for Annual Filing i.e. 4th quarter) Not applicable for the quarter ended 31[st ] December, 2024.

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Tested for harmful substances ii=g- according to Oeko•Tex Standard 100 No. 09.HIN,68375 Hohenstein