Integrated Filing — IndAS
General information about company
| Scrip Code |
532977 |
| NSE Symbol |
BAJAJ-AUTO |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE917I01010 |
| Name of company |
Bajaj Auto 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 |
07-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
13-10-2025 |
| 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 |
Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
07-11-2025 12:30:00 |
| End date and time of board meeting |
07-11-2025 16:45:00 |
| 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 |
Not applicable |
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 |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
15,73,474.00 |
28,86,809.00 |
|
Other income |
57,580.00 |
1,08,478.00 |
|
Total income |
16,31,054.00 |
29,95,287.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
9,78,528.00 |
17,82,694.00 |
| (b) |
Purchases of stock-in-trade |
89,852.00 |
1,59,511.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(15,984.00) |
(8,499.00) |
| (d) |
Employee benefit expense |
52,745.00 |
1,04,762.00 |
| (e) |
Finance costs |
28,684.00 |
51,060.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
11,899.00 |
23,650.00 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
1,22,683.00 |
2,27,114.00 |
| 2 |
Expenses capitalised |
(666.00) |
(4,383.00) |
|
Total other expenses |
1,22,017.00 |
2,22,731.00 |
|
Total expenses |
12,67,741.00 |
23,35,909.00 |
| 3 |
Total profit before exceptional items and tax |
3,63,313.00 |
6,59,378.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
3,63,313.00 |
6,59,378.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
95,605.00 |
1,68,432.00 |
| 8 |
Deferred tax |
(7,942.00) |
(5,748.00) |
| 9 |
Total tax expenses |
87,663.00 |
1,62,684.00 |
| 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 |
2,75,650.00 |
4,96,694.00 |
| 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 |
(63,447.00) |
(63,447.00) |
| 16 |
Total profit (loss) for period |
2,12,203.00 |
4,33,247.00 |
| 17 |
Other comprehensive income net of taxes |
(56,600.00) |
45,597.00 |
| 18 |
Total Comprehensive Income for the period |
1,55,603.00 |
4,78,844.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,12,203.00 |
4,33,247.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,55,603.00 |
4,78,844.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
27,926.00 |
27,926.00 |
|
Face value of equity share capital |
10 |
10 |
| 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 |
76 |
155.2 |
|
Diluted earnings (loss) per share from continuing operations |
75.9 |
154.9 |
| 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 |
76 |
155.2 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
75.9 |
154.9 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,52,094.00 |
|
Capital work-in-progress |
5,846.00 |
|
Investment property |
4,722.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
4,617.00 |
|
Intangible assets under development |
4,682.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
3,47,881.00 |
|
Non-current financial assets |
|
|
Non-current investments |
21,01,890.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
14,47,443.00 |
|
Other non-current financial assets |
20,524.00 |
|
Total non-current financial assets |
35,69,857.00 |
|
Deferred tax assets (net) |
14,802.00 |
|
Other non-current assets |
1,24,273.00 |
|
Total non-current assets |
44,28,774.00 |
| 2 |
Current assets |
|
|
Inventories |
2,14,555.00 |
|
Current financial asset |
|
|
Current investments |
4,47,506.00 |
|
Trade receivables, current |
3,09,919.00 |
|
Cash and cash equivalents |
1,80,504.00 |
|
Bank balance other than cash and cash equivalents |
19,269.00 |
|
Loans, current |
5,37,677.00 |
|
Other current financial assets |
3,19,100.00 |
|
Total current financial assets |
18,13,975.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
88,321.00 |
|
Total current assets |
21,16,851.00 |
| 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 |
65,45,625.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
27,926.00 |
|
Other equity |
33,89,055.00 |
|
Total equity attributable to owners of parent |
34,16,981.00 |
|
Non controlling interest |
1.00 |
|
Total equity |
34,16,982.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
7,46,074.00 |
|
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 |
17,687.00 |
|
Total non-current financial liabilities |
7,63,761.00 |
|
Provisions, non-current |
2,102.00 |
|
Deferred tax liabilities (net) |
1,08,499.00 |
|
Deferred government grants, Non-current |
2,671.00 |
|
Other non-current liabilities |
4.00 |
|
Total non-current liabilities |
8,77,037.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
12,10,387.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
23,581.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
7,43,088.00 |
|
Total Trade payable |
7,66,669.00 |
|
Other current financial liabilities |
76,134.00 |
|
Total current financial liabilities |
20,53,190.00 |
|
Other current liabilities |
94,080.00 |
|
Provisions, current |
34,458.00 |
|
Current tax liabilities (Net) |
69,613.00 |
|
Deferred government grants, Current |
265.00 |
|
Total current liabilities |
22,51,606.00 |
| 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 |
31,28,643.00 |
|
Total equity and liabilites |
65,45,625.00 |
|
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 |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Automotive |
15,25,592.00 |
27,88,807.00 |
| 2 |
Investments |
32,641.00 |
73,429.00 |
| 3 |
Financing |
72,821.00 |
1,33,051.00 |
|
Total Segment Revenue |
16,31,054.00 |
29,95,287.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
16,31,054.00 |
29,95,287.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Automotive |
2,57,744.00 |
5,04,338.00 |
| 2 |
Investments |
32,591.00 |
73,329.00 |
| 3 |
Financing |
17,674.00 |
31,375.00 |
|
Total Profit before tax |
3,08,009.00 |
6,09,042.00 |
|
i. Finance cost |
8,143.00 |
13,111.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
0.00 |
|
Profit before tax |
2,99,866.00 |
5,95,931.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Automotive |
24,59,230.00 |
24,59,230.00 |
| 2 |
Investments |
23,70,362.00 |
23,70,362.00 |
| 3 |
Financing |
15,83,452.00 |
15,83,452.00 |
|
Total Segment Asset |
64,13,044.00 |
64,13,044.00 |
|
Un-allocable Assets |
1,32,581.00 |
1,32,581.00 |
|
Net Segment Asset |
65,45,625.00 |
65,45,625.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Automotive |
16,54,061.00 |
16,54,061.00 |
| 2 |
Investments |
0.00 |
0.00 |
| 3 |
Financing |
12,80,671.00 |
12,80,671.00 |
|
Total Segment Liabilities |
29,34,732.00 |
29,34,732.00 |
|
Un-allocable Liabilities |
69,613.00 |
69,613.00 |
|
Net Segment Liabilities |
30,04,345.00 |
30,04,345.00 |
|
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 |
Unaudited |
Unaudited |
| 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 |
Items that will not be reclassified to profit or loss, net of tax |
(69,804.00) |
(12,747.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(69,804.00) |
(12,747.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss, net of tax |
13,204.00 |
58,344.00 |
|
Total Amount of items that will be reclassified to profit and loss |
13,204.00 |
58,344.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(56,600.00) |
45,597.00 |
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 |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
6,59,378.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
13,111.00 |
|
Adjustments for decrease (increase) in inventories |
(6,819.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(95,759.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(5,85,330.00) |
|
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 |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
0.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,51,695.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
23,650.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
24,756.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
355.00 |
|
Adjustments for dividend income |
3,255.00 |
|
Adjustments for interest income |
64,502.00 |
|
Adjustments for share-based payments |
3,691.00 |
|
Adjustments for fair value losses (gains) |
(31,383.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
304.00 |
|
Other adjustments to reconcile profit (loss) |
(952.00) |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(5,70,438.00) |
|
Net cash flows from (used in)
operations |
88,940.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,14,985.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(26,045.00) |
|
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 |
13,21,475.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
12,80,203.00 |
|
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 |
615.00 |
|
Purchase of property, plant and equipment |
20,317.00 |
|
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 |
2,874.00 |
|
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 |
5,67,430.00 |
|
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 |
0.00 |
|
Interest received |
28,436.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
41,344.00 |
|
Net cash flows from (used in)
investing activities |
(4,78,954.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
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 |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
13,68,536.00 |
|
Repayments of borrowings |
3,39,535.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
5,85,584.00 |
|
Interest paid |
9,204.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
4,34,213.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(70,786.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
18,137.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(52,649.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
2,33,153.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,80,504.00 |