General information about company
Scrip code	511501
NSE Symbol
MSEI Symbol
ISIN*	INE900A01013
Name of company	BHARAT BHUSHAN FINANCE & COMMODITY BROKERS LTD.
Class of security	Equity
Date of start of financial year	01-04-2019
Date of end of financial year	31-03-2020
Date of board meeting when results were approved	30-01-2020
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-01-2020
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Third quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Single segment
Description of single segment	Dealing in Shares and Securities
Start date and time of board meeting	30-01-2020 16:00
End date and time of board meeting	30-01-2020 18:30
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results – NBFC
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2019	01-04-2019
B	Date of end of reporting period	31-12-2019	31-12-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations
(i)	Interest Income	3.27	7.21
(ii)	Dividend Income	2.73	9.42
(iii)	Rental Income	0	0
(iv)	Fees and commission Income	0	0
(v)	Net gain on fair value changes	2.62	5.79
(vi)	Net gain on derecognition of financial instruments under amortised cost category	0	0
(vii)	Sale of products (including Excise Duty)	0	0
(viii)	Sale of services	0	0
(ix)	Other revenue from operations
1	Profit on Sale of F&O	0.83	2.36
	Total other revenue from operations	0.83	2.36
	Total Revenue From Operations	9.45	24.78
	Other income	0	0
	Total income	9.45	24.78
2	Expenses
	Cost of materials consumed	0	0
	Purchases of stock-in-trade	0	0
	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
	Employee benefit expense	4.74	12.52
	Finance costs	0	0
	Depreciation, depletion and amortisation expense	0	0
	Fees and commission expense	0	0
	Net loss on fair value changes	0	0
	Net loss on derecognition of financial instruments under amortised cost category	0	0
	Impairment on financial instruments	0	0
(f)	Other expenses
1	Other expenses	3	9.62
	Total other expenses	3	9.62
	Total expenses	7.74	22.14

Financial Results – NBFC
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2019	01-04-2019
B	Date of end of reporting period	31-12-2019	31-12-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3	Total profit before exceptional items and tax	1.71	2.64
4	Exceptional items	0	0
5	Total profit before tax	1.71	2.64
7	Tax expense
8	Current tax	2.23	6.36
9	Deferred tax	0	0
10	Total tax expenses	2.23	6.36
14	Net Profit Loss for the period from continuing operations	-0.52	-3.72
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	-0.52	-3.72

Other comprehensive income net of taxes
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2019	01-04-2019
B	Date of end of reporting period	31-12-2019	31-12-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit and loss	52.42	45.26
	Total Amount of items that will not be reclassified to profit and loss	52.42	45.26
2	Income tax relating to items that will not be reclassified to profit or loss	11.85	6.66
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	40.57	38.6

Financial Results – NBFC
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2019	01-04-2019
B	Date of end of reporting period	31-12-2019	31-12-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23	Total Comprehensive Income for the period	40.05	34.88
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	338.04	338.04
	Face value of equity share capital	10	10
28	Reserves excluding revaluation reserve
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings per share from continuing operations	-0.02	-0.11
	Diluted earnings per share from continuing operations	-0.02	-0.11
ii	Earnings per equity share for discontinued operations
	Basic earnings per share from discontinued operations	0	0
	Diluted earnings per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings per share	-0.02	-0.11
	Diluted earnings per share	-0.02	-0.11
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

1. The above Unaudited Financial Results for the quarter ended December 31st, 2019 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 30th, 2020. 2. The Company has adopted Indian Accounting Standards ('lnd AS') notified under Section 133 of the Companies Act, 2013 ("the Act") read with the Companies (India Accounting Standards) Rules, 2015, from 1st April, 2019 and the effective date of such transition is 1st April, 2018. Such transition has been carried out from the erstwhile Accounting Standards notified under the Act read with relevant Rules issued thereunder (referred to as "the Previous GAAP"). The impact of transition has been recorded in the opening reserves as on 1st April, 2018 and the corresponding figures presented in these results have been restated/reclassified. The above financial results have been prepared in accordance with recognition and measurement principles laid down in lnd AS 34- Interim Financial Reporting prescribed under Section 133 of the Act read with relevant Rules issued thereunder. 3. As permitted under SEBI Circular No. CIR/CFD/FAC/62/2016 dated 5th July 2016, the company has opted to avail exemption for submission of Ind AS compliant financial results for the previous year ended 31 March 2019. 4. As required by Paragraph 32 of lnd AS 101, the profit reconciliation between the figures reported under the Previous GAAP and restated as per lnd AS is as under: Particulars Nine Months ended Quarter ended (31.12.2018) (31.12.2018) Net Profit after tax as reported under Previous GAAP 44.51 18.27 Ind AS adjustments resulting in increase/(decrease) in profit after tax as reported under Previous GAAP: Decrease in profit due to fair value changes in Investments as on 01.04.2018 -51.21 -21.57 Tax adjustment on above items Net Profit After Tax as per Ind AS -5.70 -3.30 Other comprehensive income, net of tax -21.59 -11.08 Total Comprehensive income (after Tax) as reported under Ind AS -27.29 -14.38 5. The Comapany is registered as NBFC with RBI & at presents there are no reportable segment as per Indian Accounting Standard - 108 on "Operating Segments" in respect of the Company. 6. Previous Period/year figures have been regrouped and/or rearranged, wherever necessary to make their classification comparable with the current period/year.

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2019	01-04-2019
Date of end of reporting period		31-12-2019	31-12-2019
Whether accounts are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments