General information about company
Scrip code	511501
NSE Symbol
MSEI Symbol
ISIN*	INE900A01013
Name of company	BHARAT BHUSHAN FINANCE & COMMODITY BROKERS LIMITED
Class of security	Equity
Date of start of financial year	01-04-2021
Date of end of financial year	31-03-2022
Date of board meeting when results were approved	06-08-2021
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-07-2021
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	First 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	06-08-2021 17:50
End date and time of board meeting	06-08-2021 19:05
Whether cash flow statement is applicable on company
Type of cash flow statement
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	01-04-2021	01-04-2021
B	Date of end of reporting period	30-06-2021	30-06-2021
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	2.29	2.29
(ii)	Dividend Income	2.74	2.74
(iii)	Rental Income	0	0
(iv)	Fees and commission Income	0	0
(v)	Net gain on fair value changes	7.11	7.11
(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	-0.52	-0.52
	Total other revenue from operations	-0.52	-0.52
	Total Revenue From Operations	11.62	11.62
	Other income	0	0
	Total income	11.62	11.62
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	3.9	3.9
	Finance costs	0	0
	Depreciation, depletion and amortisation expense	0.13	0.13
	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	2.8	2.8
	Total other expenses	2.8	2.8
	Total expenses	6.83	6.83

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	01-04-2021	01-04-2021
B	Date of end of reporting period	30-06-2021	30-06-2021
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	4.79	4.79
4	Exceptional items	0	0
5	Total profit before tax	4.79	4.79
7	Tax expense
8	Current tax	1.05	1.05
9	Deferred tax	0	0
10	Total tax expenses	1.05	1.05
14	Net Profit Loss for the period from continuing operations	3.74	3.74
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	3.74	3.74

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	01-04-2021	01-04-2021
B	Date of end of reporting period	30-06-2021	30-06-2021
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	Net Gain/ (loss) on equity instruments through OCI	46.82	46.82
	Total Amount of items that will not be reclassified to profit and loss	46.82	46.82
2	Income tax relating to items that will not be reclassified to profit or loss	-2.14	-2.14
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	0	0
5	Total Other comprehensive income	48.96	48.96

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	01-04-2021	01-04-2021
B	Date of end of reporting period	30-06-2021	30-06-2021
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	52.7	52.7
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	0.11	0.11
	Diluted earnings per share from continuing operations	0.11	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	0.11	0.11
	Diluted earnings per share	0.11	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 financial results of the Company have been prepared in accordance with Indian Accounting Standards ('IndAS') notified under the Companies (IndianAccounting Standards)Rules,2015 as amended by the Companies (IndianAccountingStandard Rules,2016 and accordingly ,these financial results together with the results for the comparative reporting period have been prepared in accordance with the recognition and measurement principles laid down in Indian AccountingStandard 34“Interim FinancialReporting (“IndAS34”), prescribed under Section133 of the the Companies Act,2013("theAct"),and other recognizd accounting practices generally acceptd in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations ,2015,as amended (the“ListingRegulations”). Any application guidance/ clarifications/ directions issued by the Reserve Bank of India or other regulators are implemented as and when they are issued/ applicable. 2. The above Unaudited Financial Results for the quarter ended June 30th, 2021 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 06, 2021. 3. The Comapany is registered as NBFC with RBI & at present there are no reportable segment as per Indian Accounting Standard - 108 on "Operating Segments" in respect of the Company. 4. The financial figures of the quarter ended March 31, 2021 represent balancing figures between audited figures in respect of full financial year ended on March 31, 2021 and year to date, unaudited figures upto 31 December 2020. 5. Due to the outbreak of COVID-19 globally and in India, the Company’s management has made an initial assessment of likely adverse impact on the economic environment in general, business, and financial risks upto the date of financial statements and conclude that there is no material impact on the long-term performance of the Company. However, the Company will continue to monitor any material changes to the future economic conditions. 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		01-04-2021	01-04-2021
Date of end of reporting period		30-06-2021	30-06-2021
Whether accounts are audited or unaudited		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