Bhagyanagar India Limited has provided a response to a clarification request regarding its financial results, specifically concerning segment reporting. The company informed that it ceased operations in the Copper Segment on a standalone basis effective January 1, 2024, due to a slump sale to its wholly owned subsidiary. Consequently, the company now operates solely in the Wind Power Segment, rendering Ind AS 108 — Operating Segments inapplicable to its Standalone Financial Statements. In its Consolidated Financial Statements, the segment other than the Copper Segment accounts for less than 10% of the total consolidated revenue. Therefore, segment reporting under the relevant Ind AS is not applicable. The company noted that due to the absence of an option in the XBRL utility to indicate "Segment — Not Applicable," it selected the "Single Segment" option for filing purposes. A clarification on this matter was previously submitted on January 12, 2026. Bhagyanagar India Limited trusts this clarification is sufficient and remains available for any further inquiries. The company requests that this information be taken on record to help close the query.
