Bombay Cycle & Motor Agency Ltd — Board Meeting, 06-08-2025: Board Meeting

Ref. No. : BCMA: SEC: 2025

Date : August 06, 2025

BSE Ltd.

Corporate Relations Department

1st floor, New Trading Ring,

Rotunda Bldg. P.J. Tower,

Mumbai - 400 001.

Scrip Code: 501430

Dear Sir(s),

Sub. : Un-audited (Reviewed) Standalone and Consolidated Financial Results for the

Quarter ended on June 30, 2025, along with Limited Review Report as on the date

issued by Statutory Auditors of the Company.

Ref : Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015.

This is to inform you that the Un-audited (Reviewed) Standalone and Consolidated

Financial Results for the Quarter ended on June 30, 2025, were approved and taken on

record at the meeting of the Board of Directors of the Company held today i.e. August 06,

2025. A copy of the same along with Limited Review Report on the Un-audited (Reviewed)

Standalone and Consolidated Financial Results for the Quarter ended on June 30, 2025,

issued by M/s. N. G. Thakrar & Co., Chartered Accountants (Statutory Auditors of the

Company) are enclosed for your information and record.

This is to further inform that the Board Meeting commenced at 02:05 p.m. and concluded at

03:00 p.m.

We are enclosing herewith copies of the same for your information and record.

Thanking you,

Yours faithfully,

For Bombay Cycle & Motor Agency Ltd.

Chirag C. Doshi

Chairman & Managing Director

DIN: 00181291

Encl.: As above

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BOMBAY CYCLE & MOTOR AGENCY LIMITED (

Regd Office 534 Sard8r Vallabhbhat Patel Road, Opera House. Mumbel· 400 007. CIN L741189MH1818PLC000557 Aet:ll "l'ITll Tel /88/87, bc:rnaOba'na ln. website-bema.ln

Standalone Sta1ement of Unaudited Financial Rnulta for the Quarter Ended 30th June, 2025 (fin Lacs)

Quarar Ended Year Ended

Sr. No. Partlcula,. 30..06·2026 31.03-2025 30.06-202 .. 31.03-2025

(Unaudited) (Audited) (Unaudited) (Audited)

1 Revenue from Opefat•Olll 251.19 252.22 24<1.62 1,037.18

2 Other Income (net) (22.90) suo 165.88

3 Total Income (1+2) 385.78 229.32 333.52 1,203.06

4 Expanses

(a) Purchase of Stock In Trade 50.44 56.75 43.62 201.46

(b) Changes in Inventories In Stock-tn-Trade 059 (0.12) 0.57 (0.20) (c) Employee benefita expense 6H6 62.53 53.86 25107

(d) F111ance Costs 1.25 1.28 1.42 5.43

(e) DepreCia1lon and anl0f11Ubon expense 566 4.64 3.34 14.83 (I) Other expenses

86.41 81.83 89.06 366.32

Total expenses 211.81 206.91 191.87 838.91

5 Profit before exceptional Items and tax (3-4) 173.97 22.40 141.64 364.15

6 ExcepUonalltems . . . .

7 Profit before WI (5-6) 173.87 22.40 141.64 364.16

8 Tax expense

(a) Current Tax 1959 33.91 19.04 93.58

(b) Short I (Excess) ProVIsion of previous year . 11.99 . 11.99

(c) Deferred Tax 15.41 (25.15) 12.49 (14.54)

9 Net Profit from ordinary activities after tax(7;t8) 138.97 1.65 110.11 268.12

10 Other comprehensive Income: I) llems

that will no\ be recl8811fied to prolil or lOS$

a) Remeasurement of Defined Benefit Plans (0.57) (0.92) (0.46) (2.29) b) Income Tax on above Item 0.14 (0.24) 0.11

(0.58)

11 Total comprehensive Income for the period (9+1 0) 138.55 0.50 109.77 265..28

12 Paid-up eQUity share capttal 4000 40.00 40.00 40.00 (Face Value of nO/-each)

13 Earnings Per Share

1 0/· each) ( not annuallaed):

(a) Basic 34.74 0.41 27.5S 87.03

(b) Diluted 34.74 0.41 27.53 87.03

Notes:

( 1) The above unaudited financial rll$ulll are as per regulaUon 33 of SEBI (listing Obligations and Dlsdoser Requirements) for the quarter ended on

30th June, 2025 were reviewed by the Audit Committee at Its meeting held on 6th August, 2025 and approved & taken on record by the Board of Directors a\ Its meedng held on 6th August. 2025.

(2) This Statement has been prepared in accordance with the Companies (Indian Acx:ounting Standards) 2015 (lnd-AS), prescnbed under Section 133. of the Companies Act, 2013 and other recogrnsed accounting practices end policies to the extent applicable.

(3) The Company has ldenUfied two reportable segments, Auto Olvfslon & HOSJXtality DIVISion in accordance With the requirements or lnd AS 108

(4) The Statutory Auditors of the Company have canied out a Umlted ReVIeW of the for the Quarter ended 3001 June, 2025.

(5) Previous period f.gures have been regrouped/reeJTinged where ever nel:e$Sary, to correspond to those of the current period.

Place : Mumbal

Date : 6th August, 2025

For BOMBAY CYCLE & MOTOR AGENCY LTD.

CHIRAG C. DOSHI

CHAIRMAN & MANAGING DIRECTOR

{DIN: 00181291)

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N. G. THAKRAR & Co.

CHARTERED ACCOUNTANTS

Rffi, ATRIUM -II, I\! EXT TO COURTYARD MARRIOT HOTfL, ANDHERI KURLA ROAD, ANDHERI (EAST), MU\IIl.\1-400 09:\

Tu.FPIIoNr Nos: 6239 7920/2836 6379 F.MAH: URL: kr.u m

Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial

Results of the Company Pursuant to the Regulation 33 of the SEBI (listing Obligations and

Disclosure Requirements) Regulations, 2015, as amended.

TO THE BOARD OF DIRECTORS

BOMBAY CYCLE & MOTOR AGENCY LIMITED

1. We have reviewed the accompanying Statement of Unaudited standalone financial results of

Bombay Cycle & Motor Agency Limited(''the Company") for the quarter ended 30ihJune,

2025 (the "Statement") attached herewith, being submitted by the Company pursuant to the

requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015, as amended (the "Listing Regulations").

2. This Statement, which is the responsibility of the Company's Management and approved by the

Company's Board of Directors, has been prepared in accordance with the recognition and

measurement principles laid down in Indian Accounting Standard 34, (lnd AS 34) "Interim

Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended,

read with relevant rules issued there under and other accounting principles generally accepted

1n India. Our responsibility is to express conclusion on the Statement based on our review.

3. We conducted our review of the Statement in accordance with the Standard on Review

Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the

Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India.

This standard requires that we plan and perform the review to obtain moderate assurance as

to whether the Statement is free of material misstatement. A review of interim financial

information consists of making inquiries, primarily of persons responsible for financial and

accounting matters, and applying analytical and other review procedures. A review is

substantially less in scope than an audit conducted in accordance with Standards on Auditing

and consequently does not enable us to obtain assurance that we would become aware of all

significant matters that might be identified in an audit. Accordingly, we do not express an audit

opinion. We also performed procedures in accordance with the Circular No.

CIR/CFD/CMD1/44/2019 dated March 29, 2019 issued by the Securities and Exchange Board

of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.

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N.G. Thakrar& Co

Chartered Accountants

4. Based on our review conducted as above, nothing has come to our attention that causes us to

believe that the accompanying Statement, prepared in accordance with the recognition and

measurement principles laid down in the applicable Indian Accounting Standards ('lnd

AS')specified under Section 133 of the Companies Act, 2013 as amended, read with relevant

rules issued there under and other accounting principles generally accepted in India, has not

disclosed the information required to be disclosed in terms of the Listing Regulations, including

the manner in which it is to be disclosed, or that it contains any material misstatement.

For N. G. THAKRAR & CO.

Chartered Accountants

(Firm Reg. No. 11 0907W)

Ujwal Natwar Thakrar

Partner

Membership No. 147392

UDIN: 25147392BMRJWN1148

Place: Mumbai

Date : 06.08.2025

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BOMBAY CYCLE & MOTOR AGENCY LIMITED (.!?8:t {;; 'IO'f()l.l

RegdOII!ce 534 SerderVIIIIebhbhlliPeteiROIId,OpereHouse,Mumblli-400007 CIN L7499!1MH1919PlC000557 \\•· 'l .., f Tel. 022-23612195 /116/ 87. •mal bc:m-clbcmatn. websile._.bane.111

REPOSTlNG OF UNAUDITED SEGMENT-WISE REVENUE, RESULTS & ASSETS AND LIABILITIES £fIn Lacs!

Quarter Ended Year Ended

Sr.No. Particulars 30.()6..202$ 31..03-2026 30-D&-2024 31..03·2025 _{Audited) . (Audited)

1 Segment Revenue (a) Automobile 105.02 106.9ot 104.63 41948

(b) Hospttal•IY 146.17 145.28 139.99 617 70 251.19 252.22 244.62 1,037.18

Less Inter segment Revenue ----Net Sales/Income from Operations 251.19

252.22 244.62 1,037.18

2 Segment Results Profit

before Interest and Tax (B) Automobile

116 95 18 97 123.34 319.70 (b) HOSpitality 58.27 4.73 19.73 49.89

175.22 2l.70 143.07 36'9.59 Less F1nance costs 1.25 1.29 1.42 5,43

Less Other unallocable Expenditure net of . . . . unelloc;,ble Income

Profit Before Tax 173.97 22.40 141.65 364.15

3 Capital Employed Segment Anets

(a) Automobile 2,028.27 2.305 78 2.312.68 2,305.78 (b) Hosptal1ty

1 816.71 1 361 40 1.238.78 1 361.40 Total Segment Assata (A) 3,844.97 3,667.18 3,551.46

3,667.18

Segment Liabilities (a) Automobile

511.21 479.61 519.87 479 61 (b) HosPJt.ahty

137.17 129.52 109.03 12952 Total Segmem Liabilities (B)

648.38 609.13 6.28.89 609.13 Total (AHB 3196.60 3,051..05 2,922.56

3.058.05 .-=. ...,._ 9

For BOMBAY CYCLE & MOTOR AGENCY LTD. '0 :,>-0 044-

.: MUMBAJ

Place Mumbat & CHIRAG C. OOSHI Date: 6th August, 2025

\t'()p ' CHAIRMAN & MANAGING DIRECTOR -=-_jOIN : 00181291)

The afore581d results have been filed wtth the Stock Exchange under regulabon 33 of SE8f\[tS!mg ObligatJons and IMclo8er Requirements) Regulations 2015 end are also avall11ble on the Stock Exchange website www bselndla com and on lhe Company's website www. bcma.m.

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I BOMBAY CYCLE & MOTOR AGENCY LIMITED

1_ .... •:QT( , Regd Ollice. 534, SardlrVehbhbhei Petel Roed, Opera House, Mumbel -400 007. CIN L74999MH1919PLC000557 j\{:f'l" IT" Tel .. 022-23612195 I 96 I 97 .-mall bcmegbcma.ln. websltewww.bc:ma.m

Consolidated Statement of Unaudited Financial Results for the Quarter Ended 3oth June, 2025 Lacs}

Quarter Ended Year Ended

Sr. No. Particulars 30-06-2025 31..()3-2025 30.()6.2024 31..03-2025

(Unaudited) (Audited) (Unaudited} (Audited)

1 Revenue from Operations 252.22 244.62 1.037.18

2 Other Income (net) 139.91 (11.62) 88.90 199.59

3 Total Income (1+2) 392.45 240.60 333.52 1,236.n

4 Expenses

(a) Purchase of Slocl< 1n Trade 50.44 56.75 43.62 201.46 (b) Changes in lnventones

1n Stocl<•lll· Trade 0.59 (0.12) 0.57 (0.20) (c) Employee benefits expense n.22 72.93 53.86 290.83

(d) Finance Costs 1.25 1.44 1 42 6.69

(e) Depreciation and amortJsatoon expense 9.50 18.98 334 96.30 (f) Other expenses 105.98 84.38 89.06 3n.60

Total expenses 244.98 234.35 191.87 972.68

5 Profit before exceptlonalltem!S end tax 147.47 6.25 141.65 284.09

6 Exceptional Items . 462.55 -462.55

7 Profit before tax (5.0) 147.47 (456.30) 141.65 (198.46)

8 Tuexpenll8

(a) Current Tax 19.59 33.91 19.04 98.58

(b) Short I (Excess) Prov1slon of previous year -11.99 -11.99

(c) Deterred Tax (33.65) (19.87) 12.49 (0.21)

9 Net Profit from ordlnt'Y activities after tax(7:t8) 161.54 (482.34) 110.11 (308.82)

10 Shere of profit I( loss) after tax of joint venture /associate --(15.08) -

11 Net Profit after tux and Share of profit /(loss) after tu of joint venture I 161.54 (482.34) 95.03 (308.82)

12 Other comprehensive Income:

i) Items that Will not be reclassified to profit or loss a) Remeasurement of Defined Benefit Plans (0.57) (0.69) (0.46) (2.06)

b) Income Tax on above Item 0.14 (0.30) 0.11 (0.64)

13 Total comprehensive Income for the period (11+12) 161.11 (483.31) 94.68 (311.50)

14 Pa1d-up equ1ty share cap!tal 40.00 40.00 40.00 4000 (Face

Value of UO/-each}

15 Eemlngs Per Share

(oft 10/-each) (not annuallsed):

(a) Basic 40.38 (120.58) 23.76 (17.21)

(b) Diluted 40.38 (120.58) 23.76 (n.21)

Notes:

( 1) The above unaudited financial results are as per regulmion 33 of SEBI (Usting Obligations and DiscloSer for the quarter ended on 30th June, 2025 were reviewed by the Audit Committee at its meeting held on 6th August, 2025 and approved & taken on record by the Board of

Directors at Its meeting held on 6th August, 2025.

(2) Th1s Statement has been prepared tn accordance -Mth the Companies (lnc:han Accounting Standards) Rules. 2015 (lnd·AS), prescnbed under Section 133, of the Companies Ad. 2013 and other recognised accounting

pradlces and policies to the extent applicable.

(3) Dunng the last year the Company acqUifed the remaining 50% stake 1n 1ts JOint venture. Walchand Sun Advanced Composites Pnvate Limited,

thereby making 1t a wtlolly owned subsidiary. Accordingly, from the acquisit•on date, the financial resUlts of the entity have been consolidated line-

by-line as per lnd AS 110. The figures for the previous quarter ended on 30th June 2024 Is not comparable as they do not mclude the Impact of th1s acquiSition.

<4l The Company has Identified two reportable segments, Auto Dlv•siOI'I & Hospitality Oivls1001n accordance With the reqUirements of lnd AS 108.

(5) The Statutory Auditors of the Company have carried out a Um1ted Review of the result for the Quarter ended 30th June, 2025.

(6) PreVIous period figures have been regrouped/reamtnged IM'1ere ever necessary, to correspond to those of the current penod.

Place Mumbai

6tl\ AJ.Jq;J.V.. 2025

For BOMBAY CYCLEtr;M TOR A;;FENCY L • 1;

z(J -

MUMBAI l> -,f' CHIRAG C. DOSHI

CHAIRMAN & MANACINQ DIRE.C1'0R 't...tJ./.

!DIN : 00181291)

----------------Page (5) Break----------------

MM' BOMBAY CYCLE & MOTOR AGENCY UMITED

Regd omce· 534. Serdar Velhtbllbh• Petel Roecl 0Jief8 HouM. MumMI-400 001. CIN: L74999MH1919PLC000557 1\Ct,N('Y 'T' Tel 022-23612195/96/97 .,.,... bcm8Qbcmaln .. webslle,_..bcmll.ln

REPOSTING OF UNAUDITED SEGMENT-WISE REVENUE, RESULTS & ASSETS AND LIABILmES (tIn Lacs)

Quarter Ended Year Ended

Pertlculers 3().06.2025 31.03-2025 30.()6.2024 31.()3-2025 Sr.No. (Audited)

1 Segment Revenue (a) Automobile 105.02 106.94 104.63 419.48

(b) Hospnal1ty 147.52 145.28 139.99 617.70

252.54 252.22 244.62 1 037.18 Less

Inter segment ReYenue -- --

Net Sales/Income from OperaUons 252.64 252.22 244.62 1,037.18

2 Segment Resulte

Profit before Interest and Tax (a) Automobile

90.45 (459.59) 123.34 (241.66) (b) Hosp4tallty 58.27

4.73 19.73 4989 1.t8.73 _1'54.86) 1.t3.07

(191.77 Len : Finance costs

1.25 1.44 1.42 6.69 Less: Other unaflocable Expend1ture net of --- -

unallocable Income

Profit Before Tax 1.t7.47 _l<t58.30 141.85 (198.46)

3 Capital Employed

Segment Assets

(e) Automobtle 1,685.15 1,976.09 2,216.92 1,976.09

(bl Hospttality 1 816 71 1 361.40 1 238.78 1 361 40 Total Segment Assets

(A) 3,501.86 3,337.49 3 455.70 3 337.49

S.gment LlabiiiUes

(e) Automobile 532.69 538.().1 519.87 538.04 (b) Hospltahty

137.17 129 52 109.03 129.52 Total Segment Liabilities

(B) 669.86 667.56 628.119 667.156 Total (A)-(B)

2.832.00 2,669.113 2826.111 2,869.93 ...-. 9

For BOMBAY CYCLE & MOTOR AGENCY LTO.

0 ()L,'vd F' -p

Place : Mumbal CHIRAO C. DOSHI

Dcrte • 6th August. 2025 CHAIRMAN & MANAGING DIRECTOR -=--

(DIN: 00181291)

The aforesatd results have been filed with the Stock Exchange under reglbbon 33 of Obligations end Discloser Requlfements) RegulattOnS

2015 end ere also ell8!1able on the Stocll Exchange website WNN bsetnd•a.com and on the Company's website-bane 111

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N. G. THAKRAR & Co.

CI IARTERED ACCOUNT ANTS

So:\, ATRIUM -II. NEXTTOCOURTY ARD M>\RRIO I 110111., ANDIII·Rl KURLA ROAD, AND! JERI (EASI), !'vtlMBAI-.tOO 093

TTHI'IIO"<I \J()<;: 62.19 7920/2836 6379 EMAil: llatl u· URL: \\\ W ng II

Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial

Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations

and Disclosure Requirements) Regulations, 2015, as amended

TO THE BOARD OF DIRECTORS

BOMBAY CYCLE & MOTOR AGENCY LIMITED

1. We have reviewed the accompanying statement of Consolidated Unaudited Financial

Results of Bombay Cycle & Motor Agency Limited (the "Holding Company') and its

subsidiary for the quarter ended June 30, 2025 (the "Statement") attached herewith, being

submitted by the Holding Company pursuant to the requirements of Regulation 33 of the

SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended,

(the "Listing Regulations·)

2. This Statement, which is the responsibility of the Holding Company's Management and

approved by the Holding Company's Board of Directors, has been prepared in accordance

with the recognition and measurement principles laid down in Indian Accounting Standard

34, Interim Financial Reporting (lnd AS 34) prescribed under Section 133 of the Companies

Act, 2013 read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015 read

with SEBI Circular No. CIRJCFD/CMDI/44/2019 dated March 29, 2019 is the responsibility

of the Company's management and has been approved by the Board of Directors of the

Company. Our responsibility is to express a conclusion on the Statement based on our

review.

3. We conducted our review of the Statement in accordance with the Standard on Review

Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the

Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India.

This standard requires that we plan and perform the review to obtain moderate assurance

as to whether the Statement is free of material misstatement. A review of interim financial

information consists of making inquiries, primarily of persons responsible for financial and

accounting matters, and applying analytical and other review procedures. A review is

substantially less in scope than an audit conducted in accordance with Standards on Auditmg

and consequently does not enable us to obtain assurance that we would become aware of

all significant matters that might be identified in an audit Accordingly, we do not express an

audit opinion. We also performed procedures in accordance with the Circular No.

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N.G. Thakrar & Co

Chartered Accountants

CIR/CFD/CMD1/44/2019 dated March 29, 2019 issued by the Securities and Exchange

Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.

4. The Statement includes the results of the following entities:

Holding Company: Bombay Cycle & Motor Agency Limited

Subsidiary Company: Walchand Advanced Composites Private limited. (Formerly known

as Walchand Sun Advanced Composites Private limited)

5. Based on our review conducted and procedures performed as stated in paragraph 3 above,

and based on the consideration of the interim financial results/information certified by the

management nothing has come to our attention that causes us to believe that the

accompanying Statement, prepared in accordance with recognition and measurement

principles laid down in the aforesaid Indian Accounting Standard specified under Section 133

of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and

other accounting principles generally accepted in India, has not disclosed the information

required to be disclosed in terms of the Regulation, read with the Circular, including the

manner in which it is to be disclosed, or that it contains any material misstatement.

For N. G. THAKRAR & CO

Chartered Accountants

Firm Registration Number: 11 0907W

Ujwal Natwar Thakrar

(Partner)

Membership No.: 147392

UDIN: 25147392BMRJW05515

Place: Mumbai

Date : 06.08.2025

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