May 24, 2024

ISIN: INE791A01024
To, To,

The Manager (Listing) The Manager (Listing)

National Stock Exchange of India Limited BSE Limited
Exchange Plaza, Bandra Kurla Complex Phiroze Jeejeebhoy Towers,
Bandra (East), Mumbai- 400 051 Dalal Street, Mumbai- 400 001

Symbol: BLBLIMITED Scrip Code: 532290

Sub: Outcome of the Meeting of Board of Directors held on 24" May, 2024 inter alia to
consider and approve the Audited Financial Statements and Results along with
Auditors’ Report for the quarter and financial year ended on 31° March, 2024.
Dear Sir/ Ma’am,

Pursuant to Regulation 33 read with Regulation 30 the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the
Company in its meeting held today i.e. on Friday, 24" May, 2024 has inter alia, considered and
approved the Audited Financial Statements and Results for the quarter and financial year ended
31% March, 2024 as recommended by the Audit Committee.

A copy of the Audited Financial Results for quarter and year ended 31% March, 2024 along with the
Auditor’s Report received from M/s. VSD & Associates, Chartered Accountants, the Statutory
Auditors of the Company are enclosed herewith.

A Declaration in compliance with Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015 and SEBI Circular No. CIR/CFD/CMD/56/2016 dated 27" May,
2016 regarding Auditor's Report with unmodified opinion, duly signed by the Whole Time Director
(Executive Director) and Chief Financial Officer of the Company are also enclosed herewith.

The financial results for the quarter and financial year ended 31° March, 2024 shall be available on
the website of the Stock exchanges where equity shares of the Company are listed i.e.
www.nseindia.com and www.bseindia.com and on Company’s website www.bliblimited.com.

Please note that the meeting of Board of Directors commenced at 02:00 p.m. and was concluded
at 06:00 p.m.

We request you to kindly take the above information on record

Thanking you.

For BLB Limited

Nishant
Digitally signed by Nishant Garud
DN: c=IN, o=Personal, title=4059,
pseudonym=D07BDF22D092E4492561C6E656FCFB
444556D4F6,
2.5.4.20=1f54715c715ea397529f59792a1c5106d538
4fb13a068809934cdb282f0bed0d,

Garud
postalCode=110053, st=Delhi,
serialNumber=DFB48A0D1F699FF3094C84CB5D846
A3B3EEA40D7DB2B3E420F781F92F576058A,
cn=Nishant Garud
Date: 2024.05.24 18:09:34 +05'30'

Nishant Garud
Company Secretary
M. No.: A 35026

Encl: As above

— CIN : L67120DL1981PLC354823
BLB Limited Corporate Member : NSE
Registered Office : H.No. 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi-110 002 Tel : 011-49325600
Website : www.blblimited.com, Email : [email protected]
 VS C & Associates 9 DD-34, Basement, Kalkaji,
aw J Chartered Accountants New Delhi- 110 019

To,
The Board of Directors
BLB Limited
H.No.4760-61/23, 3 Floor
Ansari Road, Darya Ganj
New Delhi — 110002

Independent Auditor’s Report on the Statement of Financial Results

1. We have Audited the Quarterly Financial Results of M/s BLB Limited for the quarter ended March
31, 2024 and the year to date results for the period 01-04-2023 to 31-03-2024 attached herewith,
being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015. as modified by Circular No.
CIR/CFD/FAC/62/2016 dated July 5, 2016.

Management’s Responsibility for the Financial Results

2. The management is responsible for the preparation of the accompanying statement. The
management is also responsible for the preparation of the annual statutory financial statements
in accordance with the Accounting Standards specified under section 133 of the Companies Act,
2013 (the “accounting principles generally accepted in India”), basis which the above statement
containing the annual audited financial results has been prepared. The responsibility includes the
design, implementation and maintenance of internal control relevant to the preparation of the
statement that is free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

3. Our responsibility is to express and own opinion on the statement based on our audit. We
conducted our audit in accordance with the standards on auditing specified under section 143(10)
of the Companies Act, 2013 (“the Act”) and other applicable authoritative pronouncements issued
by the Institute of Chartered Accountants of India. Those Standards require that we comply with
ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free from material misstatement.

4. An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the statement. The procedures selected depend on the auditor's judgement,
including the assessment of the risks of material misstatement of the Statement, whether due to
fraud or error. In making those risk assessments, the auditors consider internal control relevant to
the entity’s preparation and fair presentation of the Statement in order to design audit procedures
that are appropriate in the circumstances. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of accounting estimates made by
Management, as well as evaluating the overall presentation of the Statement.

5. We believe that the audit evidence we have obtained is sufficient and approf riate to provide a
basis for our audit opinion. pros

ES] [email protected] +91 11 41329602-03-04-05, +9111 40550699 Delhi | Raipur

es
 le : & Associates
VSU5 24 Accountants
On

Opinion

6. In our opinion and to the best of our information and according to the explanations given to us:

a. the Statement, together with the notes thereon are presented in the format prescribed
under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 in this regard; and

b. the annual audited financial results for the year ended March 31, 2024 as set out in the
Statement gives a true and fair view of the total comprehensive income (comprising of
profit and other comprehensive income) and other financial information of the company
for the year ended March 31, 2024 in accordance with the accounting principles
generally accepted in India.

Emphasis of Matter

7. We draw your attention to Note 6 of the Statement regarding the figures for the quarter ended
March 31, 2024, which are the balancing figures between audited figures in respect of the full
financial year and the audited/ published year-to-date figures up to the third quarter of the current
financial year. Our opinion is not qualified in respect of this matter.

Other Matter

8. The statement dealt with by this report has been prepared for the express purpose of filing with
Stock Exchanges. This statement is based on and should be read with the audited financial
statements of the company for the year ended March 31, 2024 on which we issued an unmodified
audit opinion vide our report dated May 24, 2024.

Restriction on Use

9. This report is addressed to the Board of Directors of the Company and has been prepared for and
only for the purposes set out in paragraph 8 above. This report should not be otherwise used by
any other party for any other purpose.

for VSD & Associates

Chartered
.R.No.:

Place: New Delhi (Vaibhav Gupta)

Date: May 24, 2024 Partner
UDIN: 2US19066BKBIP{NIF 4Y M.No. 519066
 BLB LIMITED
CIN: L67120DL1981PLC35482
3
(Corporate Member; NSE)
Registered Office: H.No. 4760-61/23,
3rd Floor, Ansari Roa d, Darya Ganj,
New Delhi - 110 002
Website: www.blblimit ed.com, E-mail : infoblb@blblimi
ted.com
B 9 a » . A AL R OR 3 B i DED 3 a
S. |
(®in Lacs)
No PARTICULARS Quarter Ended
Year Ended
31-Mar-24 31-Dec-23 31-Mar-23 31-Mar-24
(Audited) 31-Mar-23
Revenue (Unaudited) (Audited) (Audited) (Audited)
| [Revenue from Operations
Il [Other Income 20,535 4,435 7,712 31,438 21,879
I Total Revenue (I to II) 16 2 4 20 7
IV [Expenses 20,551 4,437 7,716 31,458 21,566
a) Cost of Material Consumed
b) Purchase of Stock-in-trade - - < = -
c) Changes in Inventories of Stock-in-trade 18,490 4,931 7,680 31,558 21,653
d) Employees Benefit Expenses 2,272 (803) (251) (1,065) (946)
e) Depreciation and Amortisation Expen 31 36 33
ses 132 122
f) Finance Costs 7 3 6 19 26
g) Other Expenses 26 28 19 123 86
Total Expenses (a to g) 34 43 34 341 223
V |Profit before Exceptional Items 20,860 4,238
(Ill- IV) 7,521 31,108 21,164
VI JExceptional Items (309) 199 195 350 722
VII |Profit before Tax (V + Vi) - - 76 - 76
VII |Tax Expenses (309) 199 271 350 798
Current Tax
Deferred Tax (73) 50 (1) 145 0
IX_|Profit/(Loss) for the period (VII- - 1 45
VIII) (56) 133
X |Other Comprehensive income (236) 148 227 261 605
- to be reclassified to profit & loss
in subsequent periods
Net gain/(loss) on FVTOCI Equity secur
ities
Income tax effect (1) - 0 0 1
Net other comprehensive income to be reclassified to profit (0) - 1
. & loss in (0) 1
subsequent periods (1)
X|_|Total Comprehensive income for - 1 0
the Period (IX+X) 2
XII |Paid-up Equity Share Capital (Face (237) 148 228
Value of = 1/- each) 261 607
Reserves (excluding Revaluation 529 529 529
XIII Reserve) as shown in the Audited 529 529
Balance Sheet of the previous year .
Earning Per Share of FV %1/- each befor 9,102 8,840
e and after exceptional items)
XIV (Not annualized)
a) Basic
b) Diluted (0.45) 0.28 0.43 0.49
(0.45)
1.14
0.28 0.43 0.49
Notes: 1.14
1) The above audited financial results
were reviewed by the Audit Committee
and ther eafter by the Board of
on 24th May 2024, The Company confirms Directors at their respective meeting held
that its statutory Auditors M/s VSD & As
Financial Results, sociates have issued audit report
with unmodified opinion on the
2) The Financial Results of the Company have
been prepared in accordance with
Indian A ccounting Standards (Ind
(Indian Accounting Standards) Rules,
2015 as amended by the Companies AS) notified under the Companies
(Indian Account ing Standards) (Ame
3) The format for Audited /Unaudited, Annua ndment) Rules,2016,
l/quarterly Results is as prescribed vide
Companies Act, 2013 applicable to SEBI circular dated 5th July, 2016 and Sched
companies that are required to compl ule Ill (Division ll) of the
y with Ind AS.
4) The operating profits of the 4th quarter
have been adversely impacted by a loss of
the company in respect of purchase & sale Rs. 830.59 Lacs boa ked due to the accou
of ex-bonus shares on FIFO basis. nting policy followed by

6) The figures for the quarter ended 31st March

2024 and 31st March 2023 are the balancin g figures between the
financial year and the published audited au dited figures in respect of the full
year to date figures upto the third quarter of the relevant financial year.
7) In line with the provision of Ind AS-108
‘Operating Segment’ and on the basis of review of Operation being done
Operations of the company fall under Shares = by the senior management, the
SeSRoUpities business, which is considered to be the only reportable segme
nt by the management.

By order of the Board

BL IMITED

Date: 24th May 2024 (Anshuj Mehra)

Place: New Delhi Whole Time Director
(Executive Director)
DIN:00014049
 BLB LIMITED
CIN: L67120DL1981PLC354823
(Corporate Member: NSE)
Registered Office: H.No. 4760-61/23,
3rd Floor, Ansari Road, Darya Ganj, New
Delhi - 110 002
Website : www.blblimited.com, E-mai
l : [email protected]
AUD 2 Nf OF A AND LIAB ye aN oR

SI. (% in Lacs)
No, | Particulars As at As at
31st March 2024 31st March 2023
|. ASSETS (Audited) (Audited)
Non-current assets
(a) [Property, Plant and Equipment
(b) |Capital work-in-progress 412 1,136
{c) [Investment Property - -
(d) [Intangible Assets s -
(e) [Financial Assets 1 i
(i) {Investments
(ii) |Other Financial Assets 11 34
(f) [Deferred tax assets (net) 888 2,037
(g) [Other non-current assets 49 -
Total Non-Current Assets - -
Current assets 1,361 3,208
(a) | Inventories
(b) {Financial Assets 2,992 1,927
(i) |Cash and cash equivalents
(ii) {Other Financial Assets 1,327 581
{c) |Current Tax Assets (Net) 4,085 3,930
(d) |Other current assets - 61
Total Current Assets 75 81
8,479 6,580
Total Assets
9,840 9,788
Il. EQUITY AND LIABILITIES
Equity |
(a) [Equity Share capital
(b) [Other Equity 529 529
LIABILITIES| 9,102 8,840
Non-Current liabilities 9,631 9,369
Deferred Tax Liabilities (Net)
Total Non - Current liabilities - 8
Current liabilities - 8
{a) [Financial Liabilities
(i) [Borrowings
25 375
(ii) [Trade payables
- to MSME
- -
- Other than MSME
(iii) [Other Financial Liabilities 3 1
(b) [Employee Benefit liability 113 35
(c) Income Tax Liability (Net) 0 0
Total Current liabilities 68 -
| [Total Equity and Liabilities 209 411
9,840 9,788

By order of the Board

BLB LIMITED

a
Date: 24th May 2024 (Anshul Mehra)
Place: New Delhi wD Whole Time Director
Ne (Executive Director)
DIN:00014049
 ERR aTn)
CIN: L67120DL1981PLC354823
(Corporate Member: NSE)
Registered Office: H.No. 4760
-61/23, 3rd Floor, Ansari Road
, Darya Ganj, New Delhi -
Website : www. biblimited.c 110 002
om, E-mail : infoblb@blblimit
ed.com
AUDITED CASH FLOW STATEM
ENT FOR THE YEAR ENDED
ON 31ST MARCH 2024
Particulars
{%in Lacs)
As at As at
A)| Cash Flow from Operating Activities 31st March 2024 31st March 2023
Profit before taxes
Adjustments to reconcile net Profit 350
to net cash provided by operating 798
Depreciation and Amortisation activities:
Expense
Net Loss/(Gain) on Disposal of 19
Property, Plant and Equipment 26
Net Gain on Disposal of Investments 177 (e))
Interest on Income Tax Refund (0) -
Exceptional Item (Net of taxes) (3) {3)
Income from Investments - (76)
Premium on Open Contracts of Future (0)
& Options (0)
Adjustments for {increase)/ decrease (2)
in Operating assets: (3)
Other Non-Current Financial Assets
Other Current Financial Assets 1,149 300
Trade Receivables (155) (777)
Inventories (1065) 16
Other Current Assets 6 (946)
Adjustments for increase/ (decrease)
in Operating liabilities (2)
Trade and Other Payables
Employee Benefit Obligations 2 {1)
Other Financial Liabilities (0) -
Cash Generated from/(used in) Operations 80 (156)
Income Tax Net of Refunds 558 (824)
Net Cash Inflow from/ (used in) Operating (13)
Activities (0)
B)| Cash Flow from Investing Activities 545 (824)
Payments for Property, Plant and Equipment
Proceeds from Sale of Property, Plant (0) (1)
and Equipment
Proceeds from Sale/Redemption
of Investments 528 5
Payments on account of Investment 23
Property 83
Proceeds from Sale of Investment
Property - (136)
Reimbursement of expenses upon Sale - 1,287
of Investment Property
Income from Investments - 138
Net Cash Inflow from Investing Activities 0 0
C)] Cash Flow from Financing Activities 551 1,376
Repayment /Acceptance of Current Borrowings
(Net)
Net Cash Outflow from Financing Activities (350) (25)
Net Increase in Cash and Cash Equivalents (350) (25)
Cash and Cash Equivalents at the beginning 746 527
of the financial year
Cash and Cash Equivalents at end of 581 54
the year
1,327 581
Notes ;
1. The Statement of Cash Flows has
been prepared under the "Indirect
Method" as set out in IND AS 7, "Sta
2. The above stat tement of Cash Flows".
ement of Cash Flows were reviewed
by the Audit Committee and thereafter
respective meeting held on 24th May, el CaS by the Board of Directors at their

3. Previous year's figures have been reéts

ya, b2 la
dped 4 @herarranged wherever necessary.
WS
*
dx al
49 jz)
By order of the Board
BLB LIMITED

en

Date: 24th May 2024 (Anshul Mehra)

Place: New Delhi Whole Time Director
(Executive Director)
DIN:00014049
 DECLARATION
[Pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations
and Disclosure
Requirements) Regulations, 2015SEBI Circular NO. CIR/CF
D/CMD/56/2016 dated 27"
May, 2016 for Audit Report with Unmodified Opinion(s)]

We, Anshul Mehra, Executive Director and Deepak Sharma

, Chief Financial Officer of
the Company do hereby declare that the Statutory Auditors of the Compan
y, M/s. VSD &
Associates, Chartered Accountants (FRN: 008726N), have issued the
Auditor’s Report with
unmodified opinion on the audited financial statements for the financi
al year ended on 31*
March, 2024.

(Anshul Mehra) (Deepak Sharma)

Executive Director Chief Financial Officer
DIN: 00014049

Date: 24" May, 2024

Place: New Delhi

TO 1 tmttng | CIN: L67120DL1981PLC354823

BLB Limited | : NSE
Corporate Member
Registered Office : H.No, 4760-61/23, 3rd Floor, Ansari Road, Darya Ganj, New Delhi-110 002 Tel : 011-49325600
Website : www.biblimited.com, Email : [email protected]