Integrated Filing — IndAS



General information about company

Scrip Code 532454
NSE Symbol BHARTIARTL
MSEI Symbol NOTLISTED
ISIN INE397D01024
Name of company Bharti Airtel Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 03-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 03-11-2025   14:30:00
End date and time of board meeting 03-11-2025   17:25:00
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



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 52,14,540.00 1,01,60,800.00
Other income 72,770.00 1,23,650.00
Total income 52,87,310.00 1,02,84,450.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,85,710.00 3,59,510.00
(e) Finance costs 4,86,570.00 10,32,650.00
(f) Depreciation, depletion and amortisation expense 13,18,210.00 25,64,720.00
(f) Other Expenses
1 Network operating expenses 10,11,780.00 19,66,340.00
2 Access charges 1,32,150.00 2,57,860.00
3 License fee / Spectrum charges 3,82,490.00 7,54,490.00
4 Sales and marketing expenses 3,18,240.00 6,14,830.00
5 Other expenses 2,28,030.00 4,67,760.00
Total other expenses 20,72,690.00 40,61,280.00
Total expenses 40,63,180.00 80,18,160.00
3 Total profit before exceptional items and tax 12,24,130.00 22,66,290.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 12,24,130.00 22,66,290.00
6 Tax expense
7 Current tax 1,85,140.00 3,71,710.00
8 Deferred tax 1,82,010.00 3,03,700.00
9 Total tax expenses 3,67,150.00 6,75,410.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 8,56,980.00 15,90,880.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 8,100.00 16,380.00
16 Total profit (loss) for period 8,65,080.00 16,07,260.00
17 Other comprehensive income net of taxes 2,01,350.00 2,41,200.00
18 Total Comprehensive Income for the period 10,66,430.00 18,48,460.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,79,170.00 12,73,960.00
Total profit or loss, attributable to non-controlling interests 1,85,910.00 3,33,300.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,79,370.00 14,01,740.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2,87,060.00 4,46,720.00
21 Details of equity share capital
Paid-up equity share capital 2,90,010.00 2,90,010.00
Face value of equity share capital 5 5
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 11.66 21.92
Diluted earnings (loss) per share from continuing operations 11.24 21.14
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
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 11.66 21.92
Diluted earnings (loss) per share from continuing and discontinued operations 11.24 21.14
24 Debt equity ratio 0.8200 0.8200
25 Debt service coverage ratio 3.5200 2.3600
26 Interest service coverage ratio 6.6900 6.5200
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,11,32,890.00
Capital work-in-progress 10,21,920.00
Investment property 0.00
Goodwill 53,89,800.00
Other intangible assets 1,29,56,530.00
Intangible assets under development 26,810.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 3,73,320.00
Non-current financial assets
Non-current investments 95,110.00
Trade receivables, non-current 23,730.00
Loans, non-current 0.00
Other non-current financial assets 3,90,180.00
Total non-current financial assets 5,09,020.00
Deferred tax assets (net) 22,13,610.00
Other non-current assets 13,70,170.00
Total non-current assets 4,49,94,070.00
2 Current assets
Inventories 42,960.00
Current financial asset
Current investments 4,77,490.00
Trade receivables, current 8,90,890.00
Cash and cash equivalents 6,29,820.00
Bank balance other than cash and cash equivalents 12,68,570.00
Loans, current 8,970.00
Other current financial assets 28,40,210.00
Total current financial assets 61,15,950.00
Current tax assets (net) 0.00
Other current assets 12,33,310.00
Total current assets 73,92,220.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 5,23,86,290.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,90,010.00
Other equity 1,14,89,590.00
Total equity attributable to owners of parent 1,17,79,600.00
Non controlling interest 42,55,800.00
Total equity 1,60,35,400.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,06,26,690.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 62,29,370.00
Total non-current financial liabilities 1,68,56,060.00
Provisions, non-current 3,25,950.00
Deferred tax liabilities (net) 9,49,530.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 3,40,680.00
Total non-current liabilities 1,84,72,220.00
Current liabilities
Current financial liabilities
Borrowings, current 33,68,100.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 45,23,260.00
Total Trade payable 45,23,260.00
Other current financial liabilities 42,63,510.00
Total current financial liabilities 1,21,54,870.00
Other current liabilities 17,22,950.00
Provisions, current 37,56,320.00
Current tax liabilities (Net) 2,44,530.00
Deferred government grants, Current 0.00
Total current liabilities 1,78,78,670.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,63,50,890.00
Total equity and liabilites 5,23,86,290.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Mobile Services India 28,11,670.00 55,51,330.00
2 Mobile Services Africa 13,67,950.00 25,76,290.00
3 Mobile Services South Asia 0.00 0.00
4 Airtel Business 5,27,600.00 10,33,310.00
5 Passive Infrastructure Services 8,22,220.00 16,31,350.00
6 Homes Services 1,86,460.00 3,58,250.00
7 Digital TV Services 75,320.00 1,51,600.00
8 Others 9,340.00 20,120.00
9 Unallocated 0.00 0.00
10 Inter-segment eliminations 0.00 0.00
Total Segment Revenue 58,00,560.00 1,13,22,250.00
Less: Inter segment revenue 5,86,020.00 11,61,450.00
Revenue from operations 52,14,540.00 1,01,60,800.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Mobile Services India 8,81,500.00 17,24,040.00
2 Mobile Services Africa 4,48,920.00 8,31,530.00
3 Mobile Services South Asia 0.00 0.00
4 Airtel Business 1,56,670.00 3,12,340.00
5 Passive Infrastructure Services 2,89,440.00 5,65,740.00
6 Homes Services 30,140.00 59,710.00
7 Digital TV Services (6,060.00) (5,830.00)
8 Others 6,570.00 13,190.00
9 Unallocated (6,320.00) (11,440.00)
10 Inter-segment eliminations (1,19,080.00) (2,29,050.00)
Total Profit before tax 16,81,780.00 32,60,230.00
i. Finance cost 4,42,790.00 9,62,700.00
ii. Other Unallocable Expenditure net off Unallocable income 6,760.00 14,860.00
Profit before tax 12,32,230.00 22,82,670.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Mobile Services India 2,76,48,760.00 2,76,48,760.00
2 Mobile Services Africa 1,10,38,580.00 1,10,38,580.00
3 Mobile Services South Asia 0.00 0.00
4 Airtel Business 29,50,640.00 29,50,640.00
5 Passive Infrastructure Services 1,00,98,440.00 1,00,98,440.00
6 Homes Services 14,25,240.00 14,25,240.00
7 Digital TV Services 6,21,640.00 6,21,640.00
8 Others 3,36,300.00 3,36,300.00
9 Unallocated 0.00 0.00
10 Inter-segment eliminations (44,12,740.00) (44,12,740.00)
Total Segment Asset 4,97,06,860.00 4,97,06,860.00
Un-allocable Assets 26,79,430.00 26,79,430.00
Net Segment Asset 5,23,86,290.00 5,23,86,290.00
4 Segment Liabilities
Segment Liabilities
1 Mobile Services India 1,36,54,010.00 1,36,54,010.00
2 Mobile Services Africa 64,25,590.00 64,25,590.00
3 Mobile Services South Asia 0.00 0.00
4 Airtel Business 15,24,170.00 15,24,170.00
5 Passive Infrastructure Services 28,80,000.00 28,80,000.00
6 Homes Services 8,34,140.00 8,34,140.00
7 Digital TV Services 7,14,180.00 7,14,180.00
8 Others 58,490.00 58,490.00
9 Unallocated 0.00 0.00
10 Inter-segment eliminations (50,65,410.00) (50,65,410.00)
Total Segment Liabilities 2,10,25,170.00 2,10,25,170.00
Un-allocable Liabilities 1,53,25,720.00 1,53,25,720.00
Net Segment Liabilities 3,63,50,890.00 3,63,50,890.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain on investment at fair value through OCI 23,540.00 36,100.00
2 Re-measurement loss on defined benefit plans 2,530.00 (1,320.00)
3 Share of other comprehensive income / (loss) of associates and joint ventures (net) 490.00 500.00
Total Amount of items that will not be reclassified to profit and loss 26,560.00 35,280.00
2 Income tax relating to items that will not be reclassified to profit or loss 3,900.00 6,870.00
3 Amount of items that will be reclassified to profit and loss
1 Net (loss) / gain due to foreign currency translation differences 1,78,690.00 2,10,270.00
2 Net loss on net investment hedge 0.00 3,570.00
Total Amount of items that will be reclassified to profit and loss 1,78,690.00 2,13,840.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 1,050.00
5 Total Other comprehensive income 2,01,350.00 2,41,200.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 22,66,290.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 10,16,800.00
Adjustments for decrease (increase) in inventories 2,160.00
Adjustments for decrease (increase) in trade receivables, current (1,52,100.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 1,06,930.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,43,610.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 25,64,720.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 79,500.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 15,740.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 2,720.00
Adjustments for interest income 54,920.00
Adjustments for share-based payments 16,640.00
Adjustments for fair value losses (gains) 2,580.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 220.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 41,39,160.00
Net cash flows from (used in) operations 64,05,450.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,16,330.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 60,89,120.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 720.00
Other cash payments to acquire equity or debt instruments of other entities 3,21,150.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 36,750.00
Purchase of property, plant and equipment 22,33,250.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 76,270.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 18,130.00
Interest received 16,730.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (25,58,340.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 750.00
Payments from changes in ownership interests in subsidiaries 1,42,190.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 150.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 11,46,990.00
Repayments of borrowings 23,46,340.00
Payments of lease liabilities 3,29,170.00
Dividends paid 10,37,970.00
Interest paid 5,92,920.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (39,340.00)
Net cash flows from (used in) financing activities (33,40,040.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,90,740.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1,02,980.00
Net increase (decrease) in cash and cash equivalents 2,93,720.00
Cash and cash equivalents cash flow statement at beginning of period 10,65,310.00
Cash and cash equivalents cash flow statement at end of period 13,59,030.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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
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 Deloitte Haskins & Sells LLP Yes 31-07-2027