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 Consolidated
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



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 Consolidated
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 27600200000
Other income 1071400000
Total income 28671600000
2 Expenses
(a) Cost of materials consumed 12507500000
(b) Purchases of stock-in-trade 355600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 499900000
(d) Employee benefit expense 1484200000
(e) Finance costs 307900000
(f) Depreciation, depletion and amortisation expense 1881700000
(f) Other Expenses
1 Other Expenses 7691000000 7691000000
Total other expenses 7691000000
Total expenses 24727800000
3 Total profit before exceptional items and tax 3943800000
4 Exceptional items 0
5 Total profit before tax 3943800000
6 Tax expense
7 Current tax 999000000
8 Deferred tax 61800000
9 Total tax expenses 1060800000
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 2883000000
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 2883000000
17 Other comprehensive income net of taxes -2149100000
18 Total Comprehensive Income for the period 733900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 733900000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 14.91
Diluted earnings (loss) per share from continuing operations 14.91
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 14.91
Diluted earnings (loss) per share from continuing and discontinued operations 14.91
24 Debt equity ratio 0.0033
25 Debt service coverage ratio 0.0223
26 Interest service coverage ratio 0.9859
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 Consolidated
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 Consolidated
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 and 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 -4626600000 -4626600000
Total Amount of items that will be reclassified to profit and loss -4626600000
4 Income tax relating to items that will be reclassified to profit or loss -1144200000
5 Total Other comprehensive income -2149100000