| Scrip Code | 500530 |
|---|---|
| NSE Symbol | BOSCHLTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE323A01026 |
| Name of company | BOSCH 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 | 11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 25-09-2025 |
| 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 | 11-11-2025 10:30:00 |
| End date and time of board meeting | 11-11-2025 14:15:00 |
| 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 |
| 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 | 4,79,480.00 | 9,58,340.00 | |
| Other income | 20,980.00 | 49,780.00 | |
| Total income | 5,00,460.00 | 10,08,120.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,14,160.00 | 2,26,570.00 |
| (b) | Purchases of stock-in-trade | 1,97,260.00 | 3,86,470.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,830.00) | (4,890.00) |
| (d) | Employee benefit expense | 36,520.00 | 70,500.00 |
| (e) | Finance costs | 420.00 | 870.00 |
| (f) | Depreciation, depletion and amortisation expense | 9,250.00 | 17,750.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 71,660.00 | 1,54,050.00 |
| Total other expenses | 71,660.00 | 1,54,050.00 | |
| Total expenses | 4,27,440.00 | 8,51,320.00 | |
| 3 | Total profit before exceptional items and tax | 73,020.00 | 1,56,800.00 |
| 4 | Exceptional items | 0.00 | 55,600.00 |
| 5 | Total profit before tax | 73,020.00 | 2,12,400.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 16,080.00 | 43,540.00 |
| 8 | Deferred tax | 1,530.00 | 1,920.00 |
| 9 | Total tax expenses | 17,610.00 | 45,460.00 |
| 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 | 55,410.00 | 1,66,940.00 |
| 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 | 40.00 | 120.00 |
| 16 | Total profit (loss) for period | 55,450.00 | 1,67,060.00 |
| 17 | Other comprehensive income net of taxes | (6,800.00) | 4,300.00 |
| 18 | Total Comprehensive Income for the period | 48,650.00 | 1,71,360.00 |
| 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 | 2,950.00 | 2,950.00 | |
| 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 | 188.01 | 566.42 | |
| Diluted earnings (loss) per share from continuing operations | 188.01 | 566.42 | |
| 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 | 188.01 | 566.42 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 188.01 | 566.42 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | We are re-filing the XBRL based on the e-mail received from NSE dated January 12, 2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 1,09,910.00 | |
| Capital work-in-progress | 24,220.00 | |
| Investment property | 57,030.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 0.00 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | 3,670.00 | |
| Non-current financial assets | ||
| Non-current investments | 6,13,450.00 | |
| Trade receivables, non-current | 5,840.00 | |
| Loans, non-current | 890.00 | |
| Other non-current financial assets | 90,990.00 | |
| Total non-current financial assets | 7,11,170.00 | |
| Deferred tax assets (net) | 10,260.00 | |
| Other non-current assets | 32,500.00 | |
| Total non-current assets | 9,48,760.00 | |
| 2 | Current assets | |
| Inventories | 2,01,750.00 | |
| Current financial asset | ||
| Current investments | 1,47,730.00 | |
| Trade receivables, current | 2,51,030.00 | |
| Cash and cash equivalents | 10,850.00 | |
| Bank balance other than cash and cash equivalents | 15,570.00 | |
| Loans, current | 1,27,810.00 | |
| Other current financial assets | 2,77,070.00 | |
| Total current financial assets | 8,30,060.00 | |
| Current tax assets (net) | 51,760.00 | |
| Other current assets | ||
| Total current assets | 10,83,570.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 20,32,330.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,950.00 | |
| Other equity | 13,98,750.00 | |
| Total equity attributable to owners of parent | 14,01,700.00 | |
| Non controlling interest | ||
| Total equity | 14,01,700.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | 9,810.00 | |
| Total non-current financial liabilities | 9,810.00 | |
| Provisions, non-current | 13,030.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total non-current liabilities | 22,840.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 20,440.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,06,650.00 | |
| Total Trade payable | 3,27,090.00 | |
| Other current financial liabilities | 47,540.00 | |
| Total current financial liabilities | 3,74,630.00 | |
| Other current liabilities | 57,610.00 | |
| Provisions, current | 1,66,000.00 | |
| Current tax liabilities (Net) | 9,550.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 6,07,790.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 6,30,630.00 | |
| Total equity and liabilites | 20,32,330.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 products | 4,27,040.00 | 8,51,670.00 | ||||
| 2 | Consumer goods | 43,680.00 | 86,760.00 | ||||
| 3 | Others | 9,740.00 | 21,200.00 | ||||
| Total Segment Revenue | 4,80,460.00 | 9,59,630.00 | |||||
| Less: Inter segment revenue | 980.00 | 1,290.00 | |||||
| Revenue from operations | 4,79,480.00 | 9,58,340.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Automotive products | 63,620.00 | 1,25,210.00 | ||||
| 2 | Consumer goods | 1,270.00 | 4,940.00 | ||||
| 3 | Others | 2,190.00 | 5,040.00 | ||||
| Total Profit before tax | 67,080.00 | 1,35,190.00 | |||||
| i. Finance cost | 420.00 | 870.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (6,360.00) | (78,080.00) | |||||
| Profit before tax | 73,020.00 | 2,12,400.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Automotive products | 5,55,940.00 | 5,55,940.00 | ||||
| 2 | Consumer goods | 59,260.00 | 59,260.00 | ||||
| 3 | Others | 64,930.00 | 64,930.00 | ||||
| Total Segment Asset | 6,80,130.00 | 6,80,130.00 | |||||
| Un-allocable Assets | 13,52,200.00 | 13,52,200.00 | |||||
| Net Segment Asset | 20,32,330.00 | 20,32,330.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Automotive products | 5,44,310.00 | 5,44,310.00 | ||||
| 2 | Consumer goods | 40,810.00 | 40,810.00 | ||||
| 3 | Others | 6,880.00 | 6,880.00 | ||||
| Total Segment Liabilities | 5,92,000.00 | 5,92,000.00 | |||||
| Un-allocable Liabilities | 38,620.00 | 38,620.00 | |||||
| Net Segment Liabilities | 6,30,620.00 | 6,30,620.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Changes in fair value of equity instruments | (7,990.00) | 4,850.00 |
| Total Amount of items that will not be reclassified to profit and loss | (7,990.00) | 4,850.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (1,190.00) | 550.00 |
| 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 | ||
| 5 | Total Other comprehensive income | (6,800.00) | 4,300.00 |
| 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 | 2,12,400.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 870.00 | |||||
| Adjustments for decrease (increase) in inventories | (8,890.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (8,730.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 560.00 | |||||
| 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 | (320.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 28,770.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 3,610.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 17,750.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (1,880.00) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 910.00 | |||||
| Adjustments for dividend income | 1,910.00 | |||||
| Adjustments for interest income | 24,070.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (23,800.00) | |||||
| 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) | (55,270.00) | |||||
| 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) | (72,400.00) | |||||
| Net cash flows from (used in) operations | 1,40,000.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 40,160.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 99,840.00 | |||||
| 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 | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| 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 | 270.00 | |||||
| Purchase of property, plant and equipment | 7,530.00 | |||||
| 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 | 0.00 | |||||
| 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 | 4,46,280.00 | |||||
| Purchase of other long-term assets | 4,66,360.00 | |||||
| Cash advances and loans made to other parties | 15,000.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 25,010.00 | |||||
| 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 | 1,910.00 | |||||
| Interest received | 24,530.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 18,990.00 | |||||
| Net cash flows from (used in) investing activities | 28,100.00 | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 1,340.00 | |||||
| Dividends paid | 1,51,030.00 | |||||
| Interest paid | 220.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,52,590.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (24,650.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 210.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (24,440.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 35,290.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 10,850.00 | |||||