PFA

BGIL Films & Technologies Ltd. Uploon aBSEd Leistding Ref: BGFT/BSE/QRI1/11/2026 Date: 03¢ November, 2026 The General Manager, The Bombay Stock Exchange Limited 25t Floor, P.J. Towers, Dalal Street, Mumbai-400001 Dear Sir/Madam, Sub: f B tin, uncemen ant to the SEBI (Listin i i i i isting Regulations” Pursuant to the provisions of the Listing Regulations, we wish to inform you that the Board of Directors of BGIL Films & Technologies Limited (‘the Company’) at their meeting held today, commenced at 02.00 p.m. and concluded at 03.00 P.M., have considered and approved, inter-alia, the followings: 1. The Un-Audited Financial Results of the Company for the quarter/half year ended September 30, 2026. The Un-Audited Financial Results of the Company for the quarter/half year ended September 30, 2026, prepared in terms of Regulation 33 of the Listing Regulations together with Limited Review Report of the Statutory Auditors of the Company are enclosed herewith. You are requested to take the aforementioned information on your record. Thanking You. Company Secretary Encl.a/a Corporate Office : C-13, Second Floor, Sector-58, Noida-201301,(U.P), India Regd. Office: ALTF, 101, NH-19, CRRI, Ishwar Nagar, Okhla, New Delhi-110044,E-mail :bgilfilms@bgilinfo.com Website:- www.bgilfilms.com. CIN No.:- L65993DL1989PLC035572 Phone No. 0120 467 6668. GSTIN 07AAACN0124D3Z6 - BGIL FILMS & TECHNOLOGIES LIMITED Regd Off: ALTF, NH-19, CRR, Ishwar Nagar, Okha, New Delhi - 110044 . Corp Off: C-13, 2nd Floor, Sector-58, Noida - 201301 CINL63993DL1989PLCD3S572P,h - 491-120-4227792, Fax - +91-120-4227791 bsite bgifilms.com, email - beilflms@bellnfo.com ‘ ETS AND AS ON 30TH SEPTEMBER, 2026 : ; [z in Lakh) Asat Asat 30th September 2026 (Un- 31st March 2026 Audited) {Audited) ASSETS (1)| Non current Assets (a) Property, Plant and Equipment 74.16 76.22 (b) Other Intangible Assets 23.66 23.66 ( ¢) Financial Assets (i) Investments 68.05 65.79 (ii) Loans 208.97 166.56 (iii) Other Financial Assets 96.75 97.03 ! (d) Other Non-Current Assets 1,021.93 1,021.93 | Sub Total Non Current Assets 1,493.51 1,451.19 | (2)| Current Assets (a) Inventories. 479.21 479.21 (b) Financial Assets (i) Trade Receivables 501.31 518.81 (i) Cash and Cash Equivalents 26.88 16.65 (iii) Other Financial Assets - 0.14 (c) Other current assets 66.03 50.63 Sub Total Current Assets 1,073.43 1,065.43 Total Assets 2,566.94 2,516.62 EQUITY AND LIABILITIES Equity (a) Equity Share Capital 1,132.76 1,132.76 (b) Other Equity 778.07 789.39 1,910.83 1,922.16 LIABILITIES (1)| Non-Current Liabilities (a) Financial Liabilities (i) Borrowings 273.06 209.49 (b) Long Term Provisions 3.91 391 (c ) Deferred Tax Liabilities (Net) 20.36 19.74 (d) Other Non-Current Liabilities 158.28 158.28 Sub Total Non Current Liabilities 455.60 391.41 (2)| Current liabilities (a) Financial Liabilities (i) Trade payables a). Total Outstanding dues of micro enterprises and small enterprises : a). Total Qutstanding dues other than micro : M 144.01 enterprises and small enterprises (b) Other Current Liabilities 43.98 (c) Short Term Provisions 12.50 Sub Total Current Liabilities 200.50 Total Equity And Liabilities 2,566.94 Rupees in Lakh| Half Year Ended Year Ended : 30.&.”25 30.09.2025 31.03.2026 fited) ted)| (Un-Audited) | (Un-Audited) {Audited) Revenue from Operations 6.00 1.80 7.06 7.80] 13.26 102.11 Other Income : = 5 ) 17. 51; Total Revenue (I+11) 6.00} 1.80] 7.06) 7.80 13.26 Expenses: Cost of Material Consumed - 2.50 2.50] Purchases of Stock-in-Trade Changes in inventories of finished goods, work-in-progress and stock-in- trade Employee benefits expense 5.46 3.59 6.49 9.06 12.72 Finance Costs Depreciation and Amortisation 1.03 1.03 0.63 2.07| 3.11 Other Expenses 4.93 2.87 6.95 7.80 12.71 Total Expenses 11.42] 10.00| 14.06| 21.42] 28.53| Profit / (Loss) before exceptional (5.42) (8.20) (7.01) (13.62), (15.27), items and tax (111-1V) A Exceptional Items vi Profit before tax (V-V1) (5.42) (8.20) (7.01) (13.62), (15.27) Vil Tax Expense (1) Current Tax (2) Deferred Tax (0.02), (0.02)] 0.82 (0.03), 11.43 Profit/(loss) for the period (VII-VIII) (5.41) (8.18) (7.83) (13.59), (26.70); Extraordinary ltems Xi Other Comprehensive Income (A) Items that will not be reclassified (B) Items that will be reclassified to Fair value changes on investments 0.15 211 4.42 2.26| 4.11] (Net) Total Comprehensive Income for the Xi (5.25)| (6.07) (3.42)] (11.32)] (22.59) period (IX+X) Paid-up Equity Share Capital (Face Xl 1,132.76 1,132.76 1,132.76 1,132.76| 1,132.76| Value of Rs. 10 per share) Xiv Earnings per equity share Equity shares of par value Rs. 10 each (1) Basic {0.00) (2) Diluted (0.00) (X in Lakh) AS AT 31.03.2026 CASH FLOW FROM OPERATING ACTIVITIES | Net Profit / (Loss) as per Statement of Profit & Loss (13.62) 26.93 Adjustments for: Depreciation 2.07 9.92 Deferred Tax Expenses 0.62 Provision for Gratuity - - Interest Received = = Operating Profit before Working Capital changes (10.93) 36.85 Changes in working capital: Adjustments for (increase) / decrease in operating assets: Trade Receivables 17.49 181.87 Loans & Advances (42.40) . Change in Inventories - - Other Current Assets (14.98) 65.20 Adjustments for increase / (decrease) in operating liabilities: Trade Payable (14.06) (251.73) Current Liabilities 11 Sq (61.74) Cash Generated from Operations (53.37) (29.55) Direct Taxes Paid (net of refunds) Extra ordinary /Prior period items 2.26 (1.29) Net cash flow from / (used in) operating activities (A) (51.10) (30.83) B|CASH FLOW FROM INVESTING ACTIVITIES Capital expenditure on fixed assets - Decrease (Increase) in Investments (2.26) 1.29 Interest received . Net cash flow from / (used in) investing activities (B) (2.26)! 1.29 | CASH FLOW FROM FINANCING ACTIVITIES Increase / (Decrease) in Short Term Borrowing 63.57 30.00 Net cash flow from / (used in) financing activities (C ) 63.57 30.00 Net increase / (decrease) in cash and cash equivalents (A+B+C) 0.45 | Cash and cash equivalents at the beginning of the year 16.20 Cash and Cash Equivalent at the end of the year 16.65 Notes to RESULTS 1) The above Un-Audited financial results for the quarter/half year ended 30% September, 2026 were reviewed by Audit committee and subsequently approved by the Board of Directors at its meeting dated 03rd November, 2026. The Statutory Auditors have submitted “Limited Review Report” on the Un-Audited financial results. 2) The Company do not have more than one” Reportable Operating System” in line with the Indian Accounting Standard (IND-AS-108)-“Operating Segments”. 3) The figures for the corresponding previous periods have been regrouped/ reclassified wherever considered necessary to confirm to the figures represented in the current period. 4) The results have been prepared in accordance with the companies (Indian Accounting Standards) Rules 2015 (IND AS) prescribed under section 133 of the Companies Act 2013 and principles general accepted in India. 5) Various Notices received from the various government departments. the same have been duly replied/ filed appeal. FOR AND ON BEHALF OF BOARD OF DIRECTORS Place: Noida Date: 03.11.2026 Chairperson Singh Ray MiShra & CO GREATER NOIDA A-805, NX Byte T-3, NX One CHARTERED ACCOUNTANTS. eTech Zone-1V, Neayr Gaur Chowk INDIA DELHI First Floor, Shop Plot No. 40, B Block, Near D Park, Pandav Nagar, Delhi-110092 8 9818765600 Limited Review Report on the Standalone Unaudited quarterly and year to date Financial Results of the Company pursuant to the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended Review Report to, The Board of Directors BGIL Films & Technologies Limited 1 We have reviewed the accompanying statement of unaudited standalone financial results of BGIL Films & Technologies Limited for the quarter year ended 30th Sep, 2026 and the year to date results for the period 1t Apr 2026 to 30th Sep 2026 (“the Statement”) attached herewith, being submitted by the Company pursuant to Req [Showing first 8,000 characters — download PDF for full document]