NSEOutcome of Board Meeting25 Oct 2026 · 25 Oct 2026, 02:19 pm
Outcome of Board Meeting
Bharat Coking Coal Limited · BHARATCOAL
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Bharat Coking Coal Limited has submitted its unaudited financial results for the quarter and half-year ended September 30, 2026, which were reviewed by the Audit Committee and approved by the Board of Directors.
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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact5/10
Market Sentiment5/10
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Full Announcement
Bharat Coking Coal Limited has submitted to the Exchange, the financial results for the period ended September 30, 2026.
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Ref. No.: BCCL: CS: F-Post-Listing-2:56 Dated: 25.10.2026
To, To
Listing Department, Listing Department,
Bombay Stock Exchange Limited, National Stock Exchange of India Limited
Mumbai-400051 Mumbai-400051
Scrip Code 544678 Ref: ISIN – INE05XR01022
Sub: Outcome of Board Meeting
Dear Sir/Madam,
In terms of Regulation 30 read with Regulation 33 of the SEBI (LODR)
Regulations 2015, we are enclosing herewith the Reviewed Financial Results of
Bharat Coking Coal Limited (Standalone) for the 2nd Quarter and Half-Year
ended 30th Sep, 2026 of Financial Year 2026-27.
The financial results were reviewed by the Audit Committee held on 25th Oct,
2026 and have been approved by the Board of Directors of Bharat Coking Coal
Limited at its 448th meeting.
The Board meeting commenced at 12:00 Hrs and concluded at 12:45 Hrs.
Yours faithfully,
For Bharat Coking Coal Limited
Debanuj Debnath
Company Secretary & Compliance Officer
:HCO & Co
AR’ri:RE I) ACCO
INDIA
bl iZ:rgJe Into a ues
H.No 2, DANEE MOHALLA, H.P.O.: DORANDA, RANCHI - 834002 • Tel: 9431766326 9839119370 • EmaIl: info@hcoca.com
Limited Review Report on Unaudited Financial Results of Bharat Coking Coal Limited for the half
year ended 30th September 2026 under Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, as amended.
Independent Auditors’ Review Report
The Board of Directors,
Bharat Coking Coal Limited
Koyla Bhawan, Koyla Nagar
Dhanbad-826005.
Introduction
We have reviewed the accompanying statement (the Statement) of unaudited financial results of Bharat
Coking Coal Limited (the Company) for the half year ended 30th September 2026. This Statement, which is
the responsibility of the Company’s Management and has been approved by the Board of Directors, has
been prepared in accordance with 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 thereunder and other accounting principles generally accepted in India
and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion
on the Statement based on our review.
Scope of Review
We did not review the financial results of 18 areas/units included in the Statement. The financial results of
these areas/units have been reviewed by the independent area/unit auditors whose review reports have
been furnished to us, and our conclusion insofar as relates to the amounts and disclosures included in
respect of these areas/units is based on the review reports of such areas/units auditors.
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. The
review is limited primarily to inquiries about company personnel and analytical procedures applied to
New Delhi • Lucknow e NOIDA • Gorakhpur • Rewa • Mau • Patna • Dehradun • Bengaluru dItea
www.hcoca.com
:HCO & Co
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H.No 2, DAIUEE MOHALLA, H.P.O.: DORANDA, RANCHI - 834002 • Tel: 9433766326 9839119370 6 Email: info@hcoca.com
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.
Conclusion
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 applicable
accounting standards and other recognized accounting practices and policies has not disclosed the
information required to be disclosed in terms of Regulation 33 of the SEBt (Listing Obligations and
Disclosure Requirements) Regulations, 2015 including the manner in which it is to be dIsclosed, or that it
contains any material misstaternent.
For HCO & Co
Chartered Accountants
FRN: OOI087C
CA. Mohd. Shabbir
Partner
M. No.: 409864
UDIN: 26409864EZHRPB3561
Date: 25 October 2026
New Delhi • Lucknow • NOIDA • Gorakhpur • Rewa • Mau • Patna • Dehradun e Bengaluru bAt
www.hcoca.com Cd
BHARAT COKING COAL LIMITED
(A Miniratna Company)
Regd. Office: Koyla Bhawan, Koyla Nagar, Dhanbad, Jharkhand, India - 826005
CIN:L10101JH1972G01000918; website : www.bcclweb.in
Statement of Financial Results for the Quarter & Half-Year Ended September 30, 2026
in Crore)
Quarter Ended a
SI. Particulars 30.09.20261 30.06.2026 1 30.09.2025 30.09.2026 1 30.09.2025 1 31.03.2026
II+ () : I I
Unaudited I Unaudited I Unaudited Unaudited Unaudited Audited
Income:
e 4,412.58 1 3,587.27 3,173,25 7,999.85 6,892.84 1 13,644.78
o 158.57 1 135.97 470.29 294.54 652.49 1,279.48
t 4 3,643.54 8,29439 5
RE:=iTNliEiii–c-m= 129.42 153.72 125.79 283.14 272.73 1 563.17
mianges i;=lventories of finishii–goods/
232.55 173.50 166.32 406.05 103.69 (994.45)
ogress
(c ) Employee Benefits Expense 1 ,621.30 1 ,553.80' 1 ,484.78 3,175.10 3,065.68 6,443.61
(d) Finance Costs 48.74 48.33 33.84 97.07 60.05 158.64
(e) Depreciation/Amortization/ Impairment expenses ] 24.35 126.24 100,87 250.59 200.54 477.56
(f) StrIpping Activity Adjustment MI (379.74)1 (265. 19)1 m6 m5 (81 7.94)
(8) Contractual Expense 1 ,175.77 917.57 997. 14 2,093.34 2,058.83 4,482.20
(h) Other Expenses 1 ,369.82 1 ,232.89 1 ,048.05 2,602.71 2, 1 69.93 4,462.29
Total Expenses (8 to h) 438537 3,82631 3,691.60 8,211.68 7345.99 14,775.08
Profit/(Loss) before tax (Ill-IV) 185.78 ml m4 82.71 19934 149.18
[Tax Expenses
e ml 43.38
Deferred Tax 62.04 m3 24.27 27.06 32.08 1 20.90
Total Tax Expenses 62.04 m3 4.93 27.06 5
Profit/(Loss) for the period (V-VI) 123.74 m6 @5 55.65 123.88 1 128.28
bher Comprehensive Income
A (i) Items that will not be reclassifiedt o profit or loss m5 36.61 m(Bi©l mI 0
recl( aii s) siI fn iec do m toe p t ra ox f itr e orla loti sn sg to items that will not ( 12.98) 9.21 (15.39) (3.77) (26.52)1 10.77
B (i) Items that win be reclassified to profit or.loss
(ii) Income tax relating to items that will bI
reclassified to profit or loss
Total Other Com prehensive Income M3 27.40 ms (11.20) 7
Total Comprehensive Income for the period
(IX) I(Comprising Profit / (Loss) and Othel 85.14 (40.69) (98.76) 44.45 45.01 1 160.29
Comprehensive Income for the period) (VII+VIII)
(x) IProfit attributable to:
1 @ 5
Owners of the company (52 997 1
Non-controlling interest
(XI) lother Comprehensive Income attributable to:
Owners of the company 3 2 1 8
Non-controlling interest
o ttributable to:
Owners of the company 8 (4 @ 44.45 1 45.01 1 16029
Non-controlling interest
o f :
1 0/n
a) Basic (in ?) 0 (0.11) 0.12 0.27 0.28
b) DIluted (in ?) 0.277 (o 15)' (e 1 1 ; 0.12 0.27 0.28
4,657.oo 1 4,657.oo 4,657.00 4,657.00 4,657.00 4,657.00
each)
W) IOther Equity 1,121.80
*EPS is not annualized for the quarter and half-year ended.
# #b&J BHARAT COKIN(, COAL LIMITED
lili,I aitfit,Tr a+h-T f (A Miniratna Company)
Bh3rBt CCIkIng Coat LImited
STATEMENT OF ASSETS AND LIABILITIES
(? in Crore)
As at
September 30, 2026 March 31, 2026
ASSETS
Non-Current Assets
(a) Property, Plant & Equipment 6160.60 5265.71
(b) Capital Work in Progress 1681.26 1874.27
(c) Exploration and Evaluation Assets 52.93 52.43
(d) Intangible Assets 6.04 7.70
(e) Intangible Assets under Development 0.00 0.00
(f) Financial Assets
(i) Investments 0.00 0.00
(ii) Loans 0. 1 3 0.14
(iii) Other Financial Assets 1598.33 1468.30
(g) Deferred Tax Assets (Net) 507.87 531.16
(h) Non-Current Tax Assets (Net) 0.00 0.00
(i) Other non-current assets 1740.08 1355.81
Total Non-Current Assets (A) 11747.24 10555.52
Current Assets
(a) Inventories 2719.01 3046.88
(b) Financial Assets
(i) Investments 0.00 0.00
(ii) Trade Receivabtes 2105.
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