BWL Limited submitted a regulatory disclosure to BSE Limited regarding their interim financial results for the quarter and half-year ended 30th September 2025, pursuant to Regulation 52(3)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The company's statutory auditors, M/s G Basu & Co. Chartered Accountants, submitted a Review Report of the Financial (Standalone) results with an Unmodified Opinion. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by the Institute of Chartered Accountants of India.

Financial Performance (Half-Year Ended 30th September 2025)

  • Total Revenue: ₹8.40 lakh
  • Total Expenses: ₹29.14 lakh
  • Loss before tax: ₹(18.63) lakh
  • Tax Expenses: ₹0
  • Net Loss for the period: ₹(18.63) lakh
  • Other comprehensive income: ₹0
  • Total comprehensive income: ₹(18.63) lakh
  • Basic and Diluted EPS: ₹(0.18)

Financial Position (As at 30th September 2025)

  • Total Assets: ₹476.40 lakh (Previous year-end: ₹382.99 lakh)
  • Non-Current Assets: ₹264.12 lakh (including Property, Plant and Equipment: ₹11.56 lakh; Financial Assets: ₹245.02 lakh)
  • Current Assets: ₹212.28 lakh (including Cash and Cash equivalents: ₹0.47 lakh; Other Bank Balances: ₹46.50 lakh)
  • Equity: ₹(641.70) lakh (Equity Share Capital: ₹700.92 lakh; Other Equity: ₹(1,342.62) lakh)
  • Non-Current Liabilities: ₹552.40 lakh (Financial Liabilities - Borrowings)
  • Current Liabilities: ₹565.70 lakh

Cash Flow Statement (Half-Year Ended 30th September 2025)

  • Net Cash from Operating Activities: ₹(11.36) lakh
  • Net Cash from Investing Activities: ₹(41.13) lakh (including Interest Received: ₹8.87 lakh; Investment Made: ₹(50.00) lakh)
  • Net Cash from Financing Activities: ₹99.46 lakh (including Received lease hold Transfer: ₹49.46 lakh; Repayment of Short Term Borrowings: ₹50.00 lakh)
  • Net increase in cash and cash equivalents: ₹46.97 lakh

Operational Context and Notes

1. Manufacturing operations remain suspended due to working capital constraints. The management is exploring possibilities to restart the unit with a new product line.

2. The figures for the quarter ended 30th September 2025 are balancing figures between the unaudited half-year figures and the reviewed first quarter figures.

3. The unaudited financial results, balance sheet, and cash flow statement have been prepared on an estimated basis due to "sudden unforeseen predicament" and would be regularized by year-end.

4. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 13th November 2025.

The disclosure was signed by Subrata Kumar Ray, Company Secretary & Compliance Officer, and Sandeep Khetawat, Joint Managing Director (DIN: 00391181).