Integrated Filing — IndAS



General information about company
Scrip Code 500049
NSE Symbol BEL
MSEI Symbol NOTLISTED
ISIN INE263A01024
Name of company BHARAT ELECTRONICS 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 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-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 Multi segment
Description of single segment
Start date and time of board meeting 28-Jul-2025   10:00:00
End date and time of board meeting 28-Jul-2025   12:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 44397400000
Other income 1633200000
Total income 46030600000
2 Expenses
(a) Cost of materials consumed 19608400000
(b) Purchases of stock-in-trade 991500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 160900000
(d) Employee benefit expense 6964800000
(e) Finance costs 14400000
(f) Depreciation, depletion and amortisation expense 1207900000
(f) Other Expenses
1 Other Expenses 4289100000 4289100000
Total other expenses 4289100000
Total expenses 33237000000
3 Total profit before exceptional items and tax 12793600000
4 Exceptional items 0
5 Total profit before tax 12793600000
6 Tax expense
7 Current tax 3528600000
8 Deferred tax -341700000
9 Total tax expenses 3186900000
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 9606700000
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 83800000
16 Total profit (loss) for period 9690500000
17 Other comprehensive income net of taxes 183300000
18 Total Comprehensive Income for the period 9873800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9699100000
Total profit or loss, attributable to non-controlling interests -8600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 183300000
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 7309800000
Face value of equity share capital 1
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 1.33
Diluted earnings (loss) per share from continuing operations 1.33
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 1.33
Diluted earnings (loss) per share from continuing and discontinued operations 1.33
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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)
1 Exempted 0 0
Total Segment Revenue 0
Less: Inter segment revenue 0 0
Revenue from operations 0
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Exempted 0 0
Total Profit before tax 0
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Exempted 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Exempted 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Remeasurement of the net defined benefit liability/assets 245200000 245200000
2 Share of other comprehensive income of associate accounted under equity method(net of tax) -200000 -200000
Total Amount of items that will not be reclassified to profit and loss 245000000
2 Income tax relating to items that will not be reclassified to profit or loss 61700000
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 0
5 Total Other comprehensive income 183300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
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
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Rao and Emmar Yes 31-Aug-2025