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rB StGtR O U P

BSG
BSL/SECTT/SE/Res-33/201
6-17/09/06

S e p t e m b e1r 4 ,2 0 1 6

The Secretary,
BSE Limited
25'nFloor, PhirozeJeejeeboyTowers,
DalalStreet,
M u m b a -i 4 0 0 0 0 1 .

The Vice President- Listing

NationalStock Exchangeof lndia Limited
ExchangePlaza
Bandra-Kurla Complex,
M u m b a i -4 0 0 0 5 1 .

DearSir/Madam,
Sub
Ref

: Un-AuditedFinancialResultsfor the euarter EndedJune 30. 2016.

: Scrip Code- 533276(BSL|M|TED).

Pursuantto Regulation33 of the SEBI(ListingObligations

and DjsclosureRequirements)
Regulations,
201s,
we encloseherewiththe Un-AuditedFinancialResultsof the Company,alongwiththe LimitedReviewReport,
for the Quarterended June 30,2016 as approvedby the Board of Directorsat its Meetingtoday r.e.,
S e p t e m b e1r4 , 2 0 1 6 .
We requestyou to takethe aboveon record.
ThankingYou,
Yoursfaithfully,
F o rB S L i m i t e d

(RajeshAgarwal)
Chairman& ManagingDirector

Encl: 1. Un-Audited
FinancialResults
2. LimitedReviewReport

BSLimited
CIN:1271
09AP2004P1C04237
5
- 500034,Telangana,
Trendset
#504,
Towers,
Road
No.2,Banjara
Hills,Hyderabad
India.
+91404455
+91
Phone:
8888
| Fax: 402354
3704
| www.bslimited.in

BS Limited
CIN:127109AP2004PLC04237S
Regd.Office:
504,TrendsetTowers,RoadNo.2, BanjaraHi s, Hyderabad, S00034

U N A U D I T ESDT A N D A L O NFEI N A N C I ARLE S U L T F

SO RT H EQ U A R T E A
RN DY E A RE N D E D
J U N E3 0 . 2 0 1 6

lncome
a. Net Sales/lncomefrom Operations(Net of ExciseDuty and ServiceTax)
b. Othef OperatingIncome

2 Expenditure
a. Cost of materialsConsumed
b. Purchaseof Stock-in-Trade
c. Changesin Inventoriesof FinishedGoods,Work-in-progressand Stock_in_Trade
d. EmployeeBenefitExpense
e. OtherOperatlngExpense
f. Administrative
Expenses
g. Depreciationand AmortizationExpense
h. OtherExpense
TOTAL
3 Profit from Operation before Other Income, Financial Cost and Exceptional ltems (1_2)
4 Otherlncome
5 Profit from Ordinary Activities before Finance Cost and Exceptional ltems (3+4)
6 FinanceCosts
7 Profit from Ordinary activities before tax
B Tax Expense
9 Net Profit for the period
10 OtherComprehensiveIncome(AfterTax)
11 Total ComprehensiveIncome (After Tax) (Cl)
'12 Paid-up
EquityShareCapital(FaceValue of Re. 1f each)
'13
Reserve(excludingRevaluatjonReserve)
14 Earnings Per Share (EpS)
B a s i cE P S ( R s . )
DilutedEPS (Rs.)

27,454.94
203.13
298.28
6 . 4 1 8 .47
292.39
1,290.49
3.88

34,680.63
6,676.13
( 1, 1 6 5 . 9 9 )
467.14
8 , 9 1' t 11
322.24
1,609.38
7.11

3 , 85 3 . 9 3
4913

6,45'1.13
3 0 10 3

4 , 5 4 47 2
(641.66)

3,908.33
2,843.83
964.00
1,879.83
(8.75)
1,87't.08
4,406.32

(641.66)
(4.85)
(646.51)
4,411.14

(0.15)

0.42
o.42

Notes :
1) Resultsfor the Quarterended June 30, 2016 are in compliance
with IndianAccountingstandards(lnd-AS)notifiedby the N/inistryof
corporateAffairs consequently'Resultsfor the Quarterended June
30, 2015 have been restatedto comptywiih Ind-ASto make
them comparable.
2 ) T r a n s i t i o nt o I n d - A S :
The company has adopted Ind As with effect from April 01,
2016 with comparadves being restated.Accordinglythe impact
of
trasitionhas been providedand all the periodspresentedhave
been restatedaccordingly.
3) The above un-AuditedFinancialResultsfor the Quarterended
J une 30, 20 l 6 were taken on recordat the Meetingof the Boardof
Directorsherdon september'14,2016 after being reviewed
and recommendedby the Audit commiitee
4) There is a possibilitythat these QuarterlyFinancial Results
may requireadjustmentbefore constitutingthe final Ind AS Financial
statementsas of and for the year ending March 31, 2017 due
to changesin FinancialReportingRequirementsarisingfrom
the new
or Revised standards or Interpretationsissued by lMcA
or changes in the use of one or hore optional exemptionsfrom
full
.10
retrospective
applicationas permittedunder Ind AS j.

BS Limited
CIN: L27'10gAP2004PLC04237
s
Regd.Office:
504,TrendsetTowers,RoadNo.2, BaniaraHills,Hyderabad_S00034

5) As per IndAs 18thecompanyhasreducedRebates& Discounts

fromIncomefromoperations.
Forthe euarterendedJune30,
20'15alsorestated
accordingly.

Nature of Adjustments

Note No

Profit
Reconciliation
QuarterEnded
30-06-2015

Net Profit As Per Indian cAAp

1,87.1.08

rrcl rro||L As rer Inq A5

1,879.83
-8.75

Other Comprehensive
lncome
Total ComprehensiveIncome as per Ind AS
6)

1, 8 7 1 . 0 8

mental
QuarterEnded
30.06.16
30.06,15
UnAudited UnAudited

t"n'"u'"'"
,,,u"nrrr.
ururrt
Engineering,
Procurement
andConstruction
business
(EpC)
TradingBusiness
Total
2) SegmentResults(EBIOTA)
Engineering,
Procurement
andConstruction
(EpC)
business
TradingBusiness
Total ( EBIDTA)
LessI Interest
OtherUn-allocable
Expenditure
netoff
Un^allocable
income
3) TotalProfltBeforeTax
4) CapitalEmptoyed
Engineering,
Procurement
andConstruction
business
(EpC)
TradingBusiness
Total

39,415.77
39,415.77

5,144.41

5 1, 2 2 6 . 2 6
6,732.62
57,958.88

5,144.41
4,544.72
1,290.49
(49.13)

8,004.01
56.49
8,060.51
3,908.33
1,609.38
( 3 0 r0 3 )

(641.66)

2,843.83

76,826.40

83,299.05

76,826.40

83,299.05

/) TheStatusof Investor
Complaints
is as under:
Opening- Nil

Received- 1

Resolved- 1

C l o s i n g- N i l

8) PreviousPeriodFigureshave been regrouped/ rearrangedwherever

consroerednecessary,to make them comparable
behalf of the Board of Direc

Place ; Hyderabad
Date : Sep '14,2016

& ManagingDirector

MURALI& CO.,

Tel.

CHARTERED ACCOUNTANTS
6-3-655/2/3. SOMAJIGUDA.
HYDERABAD. 5OO 082. INDIA

Fax

P.

E-mail

(91-40) 2332 6666, 2331 2554

2339 3967 ,2332 1470
(91-40) 2339 2474
pmurali.co@gmail.com
info@pmurali.com

Website wwwpmuralr.com

To
The Board of DiJectors
BS

LIMITED

Hyderabad

Limited Review Repo* for the qga{!ell!l!sl99Lls49-2E!16

1.

We have reviewed the accompanying statement of unaudited financial results of

M/s. BS LIMITED lor t}1e quarter ended 30th Jvne,2076, being submitted by the
Company pursuant to the requitements of Regulation 33 of the SEBI (Listing
Obligations and Disclosure requtuements) Regulations, 2015.
This statement is the responsibility of the Compaly's Ma.nagement and has been
approved by t}Ie Board oJ Di.rectors/ committee of Board of Directors in their
meeting held on 146 September, 2016. Our responsibility is to issue a report on these
financial statements based on our review.

3.

We conducted our review in accordance with the Staidard on Review Engagement

(SRE\ 2470, Reoiew of interim fnancial iftfotflntioll petkflt@d by tlv iltdependrnt auditor of
th4 elltity is$lrea by the Institute of Chartered Accountants oJ India. This standard
requires that we plan and perform the review to obtain modemte asflr;mce as to
whether the financial statements are free of matedal misstatement. A review i-s
limited prirnalily to inquiries of company persormel arrd analytical procedures
applied to financial data and thus provide less assurance than an audlt. We have not
pedormed an audit and accordinglp we do not express an audit opinion.
Based on our review conducted as above, nodring has come to our attention that
causes us to believe dlat the accompanying statement of unaudited financial results

prepared in accordance with applicable Ind AS and other recognized accounting

pmctices and policies has not disclosed the information required to be disclosed in
termr of Regulation 33 of the SEBI (Listing obligations and Disclosure requirements)
Regulations, 2015 arld SEBI circular dated 6$0, July 2016 including the manner in
which it is to be disclosed, or that it contains any matedal misstatement.

For P. Murali & Cb,

Chartered Accountants
FRN: 0072575

l/'
t
P.

(Ylu-r

Mumli M6hana

ParEler
M.No. 023J12
Place: Hyderabad
Date: 14$ September, 2016