Financial result for september 2025

BWL LIMITED crN-L27 105CT 197 PLC00 1095 Reg. office: Industrial Area, Bhilai - 490026(C.G) Mobile : 933 I 034 1 33, Website- www.bhilaiwire. com. Email : bw'Utd 4@.smail. com Dated : 13.11.2O25 BES Limited Corporate Relationship Department 2"d Floor, New Trading Wing, Rotunda Building, P J Towers, Dalal Street Mumbai - 400 001 Stock Code - 504643 Sub : Declaration regarding Auditor's Review Report with Urunodifred opinion for the Quarter/ Six months ended September 30ft pursuant to Regulation 52(3)a of SBl(Listing obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulation) Dear Sir/ Madam Pursuant to the requaement of Reg ,letion 52(3)(a) of the Listing Regulations, we hereby declare that M/s G Basu & Co. Chartered Accountants, statutory Auditor of the comparry, have submitted the Review Report of the Financial (Standalone) of tJre company for tl e Quarter/ Six months ended 30d September 2025, with an Unmodified Opinion(s). We request you to kindly take the abouve on record. Thanking You Yours Truly For BWL Limited Subrata Kumar Ray Company Secretary & Compliance Olficer r'et,CpttOlU : 22 l2{25J. 2l I l-tl0 l() G. Basu & co. Basu Housr F.\X : 00Jl-J3-2212 7476 WE BSITE : rvwlv.gbrsuandcompan\.org CHARTERED ACCOlJNTAN'TS I ST FI-OOR l. ]. CHOWRINCHEE APPROACH E-]\lAl : s.lahiri@gbasu.com nnusree.lahiri@gmail,conr K()t,KAT.\-700 072 INDEPENDENT AUDITORS' RE\/IE\iv REPORT ON REVIEW OFINTERIM FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF BWL TIMITED Blll We have reviewed the accompanying statement of unaudited Financial Results of Limited ('the Company') for the Quarter and half-year ended 3oth September, 2025 (the "statement"), being submitted by the company pursuant to the requirement of Regulation-33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2o15, as amended. 2. This statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34") prescribed under Section r33 of the Companies Act, zor3 read r"'ith relevant rules issued there under and other accounting principles generally accepted in India and in compliance Regulation 33 of the securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations 2015, as amendment. (Listing Regulations). Our responsibility is to issue a report on the Statement based on our review. We conducted our review of Statement in accordance with the Standard on Review Engagements (SRE) z+to 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the Institute of Chartered Accountants of India- A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying anallical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section r43(ro) ofthe Companies Act, zor3 and consequently does not enable us to obtain assurance that we would become aware of ali significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Attention is drau,n to foot note no.s, impact thereon is not readily quantifiable. uDrN : gsDsl+724 B *J ".| lr s7F6 I For G. BASU &c0. Place : Kolkata Cha er6d Accounlants R. No. 301174E ffis Dated : November 13, 2025 'w/ G TAM !lAITRA Partrer No.054728 BIi], LTM]TED CIN: -L2 7105CT1971PLc0010 9 6 REGD. OEFICE : INDUSTR]AI AREA, BHTLAT - 490 026 {CG) website: bhilaiwire.com, E-mail bwlttdl4@gmail.com STATEMENT OF ASSETS AND LIABLITIES PARTICULARS AB at Curant halt A3 at Pravbus Yeai Ended Year End€d 30{}9-2025 31.03.2025 (audiH) (Ar!dibd) A) ASSETS : 1) llon Curgnt Ai!e{3 a) Propsty , Pl6nt End Equipnenb '11.56 13.'16 b) Finarcid i) Losn- i) O{t€fs - 245.02 195.02 7* 7.* c) Oth€r non Cuneot AtE6fi - Non Cunent AssetB - 264.12 215.72 2\ Cunant Asla$ a) lnvenbries 2.53 b) Financaal Ass.ts i) C6h aid Cah equivded6 047 ii) Other Bank B€ienc€o 46.50 171 r) Loans- fr) Odte 8 0.50 0.50 c) Other Cuncnt Alaab - 162 28 162.24 Current A€sets 212.28 167 27 TOIAL ASSETS 476.40 382.99 EQUITY ANO LIABILITIES: 1) EOIIITY a) Equity Share Capitd 700.92 700.92 b) Other Equity 11.342.62) (1,323.99) Equrty (641.70) /.623.07) uAaunE9 l.lon Curent LiabilitiB : .) Fkr*lcbl Lklr*tL. i) BonowngE 552.40 s26.42 ii) Other Financial Liati[6€a b)Prorsions c) Other Noncu.rent Lrab{ i€6 Non Cunent Liatilities 552 AA 526.O2 3) Cuncnt Lhbilfries : a) Financid Uat Lti€6 i) Tr'de PayaH€s 't1.78 1478 O Oher Flnanci4 Lhhlti,es 8.39 8.39 iii) Boro\,ringE b) Other Current Lhbrl ies 0.79 455.13 c) Prorisions 1.74 1.74 Cuner* Lbbailres : 565.70 ,lao.04 TOTAL EOUIry ANO LIABILITIES 476.40 382.99 t/btN: ForG, BASU & C0. Cha116red Accounlanls R. No.30117.18 e, M TRA Partnea M. No. 054728 BWL LIMITED ClNlI271O5CI1g71PLC0O1O96 iEGD OfFICE : IIIDUSTRIAL AREA, sHlLAl ' 49O 026 (CG) web siter bhilaivsr..c@ E ma,l rDlbwlltdl4@smil.cm STATCMENT OF UNAUOIIED FINANCIAL RISULT FOR THE AUARTES/HATFYCAR TNOTO3OTI SIPTTMEEB'2o25 Half Yeer Quarter Ended ouarter Ended Quarter Ended Ended Ye€r Ended Year Ended PART ICUI,ARS 30s2025 3G09-2024 304e205 3&0&2025 314G2@4 3t43mE (Umudftd) (UrEudil€d) (Unaudited) (audited) (audit d) (ardited) RR/artie fro.n Operation- Other Non op€ratlroal Incorn. Sab of Obsobae lnve odes 001 1.83 1.e4 Oher lncorY€ - Intercd R€c€iP{s 4_17 249 470 a_87 255.01 27.03 Surdary Balanc€€ written back 5.h o{ oholotE Tei€ilre Fb€d As6ct6 3.11 56.67 Total Revenue (a+b+c) 4.18 .21 6.33 10 51 16.46 EXPENSES : a) c6t of mdefuls consumed b) Purchaee od Elock h tade c) Changes in irventory of Finish€d Goods Work ln Progr6s ard Stod( ln Frdde O Emplole. benefitB Eee.s€ 8.4 4.21 814 16.58 29.5/ 31.79 e) Finance CoBt o_42 0.02 0.o2 o.oo 0 Depr€ciatioa A An'o.tisEiion E)e€n6e 0.80 o7a 0.80 1.60 3_b 3_m g) L€gal & Prof6sional charges 0.16 4.S 1.08 1.24 10.s2 5.42 3.93 1'1.81 5.77 9_7 27 _2',1 52.O4 TdalEe€n6€s 13_X 24_49 15 85 B',t4 70.92 92.47 Profit{L6si befo.e Exceptional nems and Tax ( ,-2) (9.11) (9.52) (18.63) (v.46) 2$.24 ProfiU(Loss) belore Iax ( ) (9.1') 1.32 (18.8) (54.46) 2$_24 Tax E&emea:- Cun6 t Tax Prclit (.)/Los€ CXo( the perbd (s.11) 1.32 (9.s2) (18.83) (54.48) 2t524 (56) I Orher c.mp.6hedive incoolqN€{ ol TarO (a) D lt ms that vr,ill not be rechssifEd lo p.ofit or loas ii) lnco le tar rebtlr{ !o lterrl3 hd will nd be retdifi.d to prlfrt or loce (b) i) fie{ns tH wi{ be r€cksified to profil or lcs ii) lncorne tax relating to it ms thal lrili be redassifled to profit or lois Tobl ofler cornprehensi're lncorne I Total aaYlpmh€nsiv6 lricorne for le 11) 't -32 \9.4i) 11:.35r tr4.46) 246.24 trle pe{bd (X+X) (Co.nprising profiv(Lss) ard lahst compr$€mive lm,ome forthe priod) c Paid-up squily sharc capltal 697 S 697.96 637.S 697.96 597 @7.96 lFace value of Rs.10/. eaah) l 1 olher Eqully as pef belahce sheet (1 (1323.SS) 12 Earnircs pcr share (' not annualasod) a) B4ic (Rs) (0.13) o_o2 (0.14) (0.1 (0. 3.53 b) Dillukd {R6) (0.13) 0.02' (0-r 1) (0..r8) (0.78) 3.53 zfo5rr +)-gb H Tb H b++t l '.t)tN t BWL Llmtreo .f-//1,aka,ua* o.Jtrlt:- BWL LIMITED Regd. Office;- lndustrial Area, Bhilai- 490026, (C.G.) For the Half Year For the year ended 30.09.2025 ended 30.09.2024 Rs in Lacs Rs in Lacs A. Cash Flow trom Activities Net ProfiU(Loss) before Tax & Extraordinary items (18.63i (12.35) Adjustment for Depreciation (1.60) (1.60) Interst lncome 8.87 (6.34) Change in Other Bank Balance 0.00 Proft on sale of tangible fixed assets (19.73) -1 1.36 -36.82 Adjustment for Working Capital Movements Trade & Other Receivables Other adjustments lnventories 0.16 Change in Other Bank Balance Trade and Other Payables 261.O8 Direct Taxes - Retund(Paid) 0.00 Operating Cash Flow (1 1.36) 224.42 EI Cash Flow from lnvesting A [Showing first 8,000 characters — download PDF for full document]