| Scrip Code | 523398 |
|---|---|
| NSE Symbol | BOSCH-HCIL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE782A01015 |
| Name of company | Bosch Home Comfort India 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 | 28-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 12-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Standalone |
| 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 | 28-01-2026 12:00:00 |
| End date and time of board meeting | 28-01-2026 15:50:00 |
| 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 |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| No debt securities issued | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 47,557.00 | 1,73,334.00 | |
| Other income | 235.00 | 1,882.00 | |
| Total income | 47,792.00 | 1,75,216.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 43,126.00 | 93,413.00 |
| (b) | Purchases of stock-in-trade | 5,213.00 | 22,943.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (16,673.00) | 4,815.00 |
| (d) | Employee benefit expense | 5,538.00 | 16,319.00 |
| (e) | Finance costs | 382.00 | 812.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,455.00 | 4,556.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 10,446.00 | 35,867.00 |
| Total other expenses | 10,446.00 | 35,867.00 | |
| Total expenses | 49,487.00 | 1,78,725.00 | |
| 3 | Total profit before exceptional items and tax | (1,695.00) | (3,509.00) |
| 4 | Exceptional items | (789.00) | (2,116.00) |
| 5 | Total profit before tax | (2,484.00) | (5,625.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 65.00 | 176.00 |
| 8 | Deferred tax | (646.00) | (1,428.00) |
| 9 | Total tax expenses | (581.00) | (1,252.00) |
| 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 | (1,903.00) | (4,373.00) |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (1,903.00) | (4,373.00) |
| 17 | Other comprehensive income net of taxes | 102.00 | 75.00 |
| 18 | Total Comprehensive Income for the period | (1,801.00) | (4,298.00) |
| 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 | 2,719.00 | 2,719.00 | |
| 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 | -7 | -16.1 | |
| Diluted earnings (loss) per share from continuing operations | -7 | -16.1 | |
| 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 | -7 | -16.1 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -7 | -16.1 | |
| 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) | Notes to financial results: 1. The above financial results are prepared in compliance with recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34) as notified under section 133 of the Companies Act, 2013 (the Act) [Companies (Indian Accounting Standards) Rules, 2015], as amended. The above financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 28, 2026. 2. In accordance with Ind AS 108 - Operating Segment, the Company has identified two business segments viz., i) Cooling products for comfort and commercial use and ii) Design and development services. The segment wise information as required by Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is furnished in Annexure 1. 3. Exceptional items include: (a) Severance pay amounting to Rs. 30.6 million and Rs. 89.7 million for the quarter and nine months ended December 31, 2025 paid to employees/workers pursuant to realignment/reorganisation/voluntary retirement scheme. (b) During the quarter ended September 30, 2025, Robert Bosch GmbH completed the acquisition of the Residential & Light Commercial HVAC business of the joint venture between Johnson Controls and Hitachi Air Conditioning globally, including its Indian operations. Following this change in ownership and to ensure brand alignment, the Company has been renamed to Bosch Home Comfort India Limited. The name change was approved by the shareholders on October 18, 2025, and by the Ministry of Corporate Affairs with effect from November 4, 2025. Further, in accordance with the provisions of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, as amended, Robert Bosch GmbH (part of promoter group entity) had made a Public Announcement and Detailed Public Statement for an open offer on August 07, 2025 to acquire 70,00,355 equity shares of the Company from the public shareholders at a price of Rs. 1,762.54 per equity share, representing 25.75% of the paid-up equity share capital of the Company. Post completion of the Open Offer on November 26, the shareholding of the Bosch Group (Promoter and Promoter Group) increased to 82.22%, resulting in the public shareholding falling below the minimum public shareholding requirement of 25% as prescribed under Rule 19A of the Securities Contracts (Regulation) Rules, 1957 and Regulation 38 of SEBI (LODR) Regulations, 2015. As per SEBI regulations, the Company is required to restore the minimum public shareholding to 25% within a period of 12 months from the date of completion of the Open Offer. Further, pursuant to global acquisition by Robert Bosch GmbH, the Company has recognized a one time retention bonus expense of Rs. 65 million to support continuity in key managerial roles in the quarter ended September 30, 2025 and nine months ended December 31, 2025. (c) On June 24, 2025, a fire incident occurred at one of the Company’s warehouses, resulting in an estimated inventory loss of Rs. 311.0 million and a reversal of GST input tax credit amounting to Rs. 95.7 million. During the quarter ended September 30, 2025, the Company further recognized an expense of Rs. 8.6 million on account of standard deductions as per the terms of the insurance policy. During the quarter ended December 31, 2025, pursuant to the final assessment by the surveyor, the Company received Rs. 403.7 million as full and final settlement in addition to interim claim of Rs. 100 million received during the quarter ended September 30, 2025, resulting in a net gain of Rs. 107.2 million. Additionally, the Company has sold scrap of damaged inventories amounting to Rs. 13.4 million as agreed with insurance company. On settlement of insurance claim basis realisable value and sale of damaged inventories, there is a net gain to the company during the quarter which has been recognized as exceptional item. (d) On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has disclosed such incremental impact as as an Exceptional Item amounting to Rs. 168.9 million in the results for the quarter and period ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments, as required. 4. Current tax represents current tax liability in respect of a foreign jurisdiction. Due to tax losses in India, tax credit relating to the said current tax liability is not available to the Company. 5. The Company predominantly operates in the air conditioning business which is seasonal in nature and major market demand is generated during the first and last quarter of the every financial year. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Cooling products for comfort and commercial use | 46,109.00 | 1,69,018.00 | ||||
| 2 | Designand development services | 2,350.00 | 7,133.00 | ||||
| Total Segment Revenue | 48,459.00 | 1,76,151.00 | |||||
| Less: Inter segment revenue | 902.00 | 2,817.00 | |||||
| Revenue from operations | 47,557.00 | 1,73,334.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cooling products for comfort and commercial use | (1,554.00) | (3,416.00) | ||||
| 2 | Designand development services | 241.00 | 719.00 | ||||
| Total Profit before tax | (1,313.00) | (2,697.00) | |||||
| i. Finance cost | 382.00 | 812.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 789.00 | 2,116.00 | |||||
| Profit before tax | (2,484.00) | (5,625.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cooling products for comfort and commercial use | 1,31,383.00 | 1,31,383.00 | ||||
| 2 | Designand development services | 16,768.00 | 16,768.00 | ||||
| Total Segment Asset | 1,48,151.00 | 1,48,151.00 | |||||
| Un-allocable Assets | 7,534.00 | 7,534.00 | |||||
| Net Segment Asset | 1,55,685.00 | 1,55,685.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cooling products for comfort and commercial use | 1,06,403.00 | 1,06,403.00 | ||||
| 2 | Designand development services | 3,266.00 | 3,266.00 | ||||
| Total Segment Liabilities | 1,09,669.00 | 1,09,669.00 | |||||
| Un-allocable Liabilities | 85.00 | 85.00 | |||||
| Net Segment Liabilities | 1,09,754.00 | 1,09,754.00 | |||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of post employment benefit obligations | 136.00 | 100.00 |
| 2 | Deferred tax (credit) charge | (34.00) | (25.00) |
| Total Amount of items that will not be reclassified to profit and loss | 102.00 | 75.00 | |
| 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 | ||
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 102.00 | 75.00 |