General information about company
Scrip code*		532067
NSE Symbol*		NOTLISTED
MSEI Symbol*		NOTLISTED
ISIN*		INE994E01018
Name of company		3B BLACKBIO DX LIMITED
Type of company		SME
Class of security		Equity
Date of start of financial year		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		28-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		19-05-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Single segment
Description of single segment		Healthcare
Start date and time of board meeting		28-05-2025 15:00
End date and time of board meeting		28-05-2025 16:00
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		13-02-2025
Indicate Company website link for updated RPT policy of the Company		www.kilpest.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	NA

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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	2301.97	9052.97
	Other income	490.78	1502.58
	Total income	2792.75	10555.55
2	Expenses
(a)	Cost of materials consumed	681.73	2475.73
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	44.04	-36.45
(d)	Employee benefit expense	165.97	620.97
(e)	Finance costs	3.2	9.68
(f)	Depreciation, depletion and amortisation expense	19.74	85.74
(g)	Other Expenses
1	Other Expenses	463.85	1007.13
	Total other expenses	463.85	1007.13
	Total expenses	1378.53	4162.8
3	Total profit before exceptional items and tax	1414.22	6392.75
4	Exceptional items	0	0
5	Total profit before tax	1414.22	6392.75
6	Tax expense
7	Current tax	337.6	1484.57
8	Deferred tax	152.23	152.23
9	Total tax expenses	489.83	1636.8
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	924.39	4755.95
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	924.39	4755.95
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	924.39	4755.95
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	856.84	856.84
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve		21921.24
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.79	55.51
	Diluted earnings (loss) per share from continuing operations	10.79	55.51
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	10.79	55.51
	Diluted earnings (loss) per share from continuing and discontinued operations	10.79	55.51
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

NOTES ON STANDALONE AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31st MARCH,2025
1. The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 28th May, 2025. The statutory auditors have expressed an unqualified review opinion.
2. Financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time
3. Figures for the quarter ended 31 March, 2025 and the corresponding quarter ended in the previous year as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. Also the figures upto the end of the third quarter had only been reviewed and not subjected to audit.
4. The Board of Directors of the Company have recommended a final dividend of 40%, i.e. Rs. 4.00/- per equity share of face value of Rs. 10/ each for the FY 2024-25 which is subject to approval of the shareholders at the ensuing Annual General Meeting.
5. All the figures of financials have been rounded off to nearest lakh in rupees.
6. Previous period/Year figures have been regrouped / rearranged, wherever deemed necessary.
7. The results of the company are available for investors at www.kilpest.com and www.bseindia.com.
FOR AND ON BEHALF OF THE BOARD

PLACE: BHOPAL NIKHIL KUBER DUBEY
DATE: 28/05/2025 WHOLE TIME DIRECTOR
DIN: 00538049

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	637.06
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	16670
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	16670
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	17307.06
2	Current assets
	Inventories	813.88
	Current financial asset
	Current investments	0
	Trade receivables, current	3518.25
	Cash and cash equivalents	627.42
	Bank balance other than cash and cash equivalents	5635.93
	Loans, current	0
	Other current financial assets	20.49
	Total current financial assets	9802.09
	Current tax assets (net)
	Other current assets	1789.01
	Total current assets	12404.98
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	29712.04
	Total current assets	12404.98
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	29712.04
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	856.84
	Other equity	26421.76
	Total equity attributable to owners of parent	27278.6
	Non controlling interest
	Total equity	27278.6
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	30.69
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	30.69
	Provisions, non-current	0
	Deferred tax liabilities (net)	581.84
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	612.53
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	61.93
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	96.76
	Total Trade payable	158.69
	Other current financial liabilities	37.24
	Total current financial liabilities	195.93
	Other current liabilities	142.98
	Provisions, current	1482
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1820.91
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	2433.44
	Total equity and liabilities	29712.04
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
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

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	6392.75
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	-16.89
	Adjustments for decrease (increase) in trade receivables, current	-53.38
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	0
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	119.17
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	0
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	85.74
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	0
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	134.64
	Net cash flows from (used in) operations	6527.39
	Dividends received	0
	Interest paid	-9.68
	Interest received	0
	Income taxes paid (refund)	1484.57
	Other inflows (outflows) of cash	-605.91
	Net cash flows from (used in) operating activities	4446.59
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	69.77
	Proceeds from sales of investment property	-3294.2
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-0.02
	Net cash flows from (used in) investing activities	-3363.99
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	0
	Payments of lease liabilities	0
	Dividends paid	256.65
	Interest paid	9.68
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-40.75
	Net cash flows from (used in) financing activities	-307.08
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	775.52
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	775.52
	Cash and cash equivalents cash flow statement at beginning of period	5487.83
	Cash and cash equivalents cash flow statement at end of period	6263.35

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

3B BLACKBIO DX LIMITED

AABCK3873D

DHIRENDRA DUBEY

AEHPD4920K

Chairman cum Managing Director (KMP)

Remuneration

18.6

2.91

3B BLACKBIO DX LIMITED

AABCK3873D

DHIRENDRA DUBEY

AEHPD4920K

Chairman cum Managing Director (KMP)

Any other transaction

Commission

50.5

21.8

3B BLACKBIO DX LIMITED

AABCK3873D

DHIRENDRA DUBEY

AEHPD4920K

Chairman cum Managing Director (KMP)

Any other transaction

Sitting Fees

0.63

0.57

3B BLACKBIO DX LIMITED

AABCK3873D

NIKHIL KUBER DUBEY

AEHPD1606G

Whole Time Director, CFO (KMP)

Remuneration

18.6

2.35

3B BLACKBIO DX LIMITED

AABCK3873D

NIKHIL KUBER DUBEY

AEHPD1606G

Whole Time Director, CFO (KMP)

Any other transaction

Commission

50.5

16.8

12.54

3B BLACKBIO DX LIMITED

AABCK3873D

NIKHIL KUBER DUBEY

AEHPD1606G

Whole Time Director, CFO (KMP)

Any other transaction

Sitting Fees

0.63

0.57

3B BLACKBIO DX LIMITED

AABCK3873D

MITHLA DUBEY

ADSPD2660A

Non Executive Director

Interest paid

2.26

67.07

30.69

3B BLACKBIO DX LIMITED

AABCK3873D

MITHLA DUBEY

ADSPD2660A

Non Executive Director

Any other transaction

Repayment of Deposits

38.74

67.07

30.69

3B BLACKBIO DX LIMITED

AABCK3873D

MITHLA DUBEY

ADSPD2660A

Non Executive Director

Any other transaction

Sitting Fees

0.63

0.57

3B BLACKBIO DX LIMITED

AABCK3873D

RAGHAV DUBEY

GPLPD0452P

Son of Mr. Dhirendra Dubey

Any other transaction

Professional Services

1.38

0.44

0.23

3B BLACKBIO DX LIMITED

AABCK3873D

TRUPCR EUROPE LIMITED

ZZZZZ9999Z

Holding-Subsidiary Company

Sale of goods or services

436.28

313.65

167.22

3B BLACKBIO DX LIMITED

AABCK3873D

TRUPCR EUROPE LIMITED

ZZZZZ9999Z

Holding-Subsidiary Company

Purchase of goods or services

33.81

7.29

Total value of transaction during the reporting period

652.56

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	M/s Baheti & Co.	Yes	30-04-2028

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification