Integrated Filing — IndAS



General information about company
Scrip Code 502355
NSE Symbol BALKRISIND
MSEI Symbol NOTLISTED
ISIN INE787D01026
Name of company BALKRISHNA INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 26-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing of Pneumatic tyres
Start date and time of board meeting 26-Jul-2025   14:15:00
End date and time of board meeting 26-Jul-2025   15:00:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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 banks 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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated 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 27604600000
Other income 1042000000
Total income 28646600000
2 Expenses
(a) Cost of materials consumed 12507200000
(b) Purchases of stock-in-trade 347500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 526300000
(d) Employee benefit expense 1303200000
(e) Finance costs 300900000
(f) Depreciation, depletion and amortisation expense 1862000000
(f) Other Expenses
1 Other expenses 7886800000 7886800000
Total other expenses 7886800000
Total expenses 24733900000
3 Total profit before exceptional items and tax 3912700000
4 Exceptional items 0
5 Total profit before tax 3912700000
6 Tax expense
7 Current tax 983700000
8 Deferred tax 57300000
9 Total tax expenses 1041000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 2871700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 2871700000
17 Other comprehensive income net of taxes -2068900000
18 Total Comprehensive Income for the period 802800000
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 386600000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 14.86
Diluted earnings (loss) per share from continuing operations 14.86
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 14.86
Diluted earnings (loss) per share from continuing and discontinued operations 14.86
24 Debt equity ratio 0.0032
25 Debt service coverage ratio 0.0221
26 Interest service coverage ratio 0.9783
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1.The above results as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on 26th July, 2025. The Statutory Auditors of the Company have carried out the Limited Review of the above results. n n2. The Company has only one reportable business segment as per Ind AS108 Tires. n n3. The Capital Expenditures previously announced by the Company are expected to be completed as per Schedule. n n4. The Board of Directors have declared an interim dividend of Rs.4 200% per equity share of Rs.2 each. The cash outgo on account of Interim Dividend will be Rs.77.32Crores n n5. The figures of the quarter ended 31st March 2025 are the balancing figures between audited figures in respect of full financial year upto 31st March, 2025 and the unaudited published yeartodate figures upto 31st December 2024 being the date of the end of the third quarter of financial year respectively which were subjected to limited review. n n6. Previous periodsyear’s figures have been regroupedreclassified wherever necessary. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated 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 null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or loss 1706600000 1706600000
Total Amount of items that will not be reclassified to profit and loss 1706600000
2 Income tax relating to items that will not be reclassified to profit or loss 373300000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss -4546400000 -4546400000
Total Amount of items that will be reclassified to profit and loss -4546400000
4 Income tax relating to items that will be reclassified to profit or loss -1144200000
5 Total Other comprehensive income -2068900000