Integrated Filing — IndAS
General information about company
| 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 |
06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
15-12-2025 |
| 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 |
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 |
06-02-2026 15:45:00 |
| End date and time of board meeting |
06-02-2026 18:15:00 |
| 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
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 |
01-10-2025 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
4,88,560.00 |
14,46,900.00 |
|
Other income |
19,990.00 |
69,770.00 |
|
Total income |
5,08,550.00 |
15,16,670.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,28,210.00 |
3,54,780.00 |
| (b) |
Purchases of stock-in-trade |
1,90,370.00 |
5,76,840.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(9,860.00) |
(14,750.00) |
| (d) |
Employee benefit expense |
39,700.00 |
1,10,200.00 |
| (e) |
Finance costs |
430.00 |
1,300.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,870.00 |
27,620.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
78,900.00 |
2,32,950.00 |
|
Total other expenses |
78,900.00 |
2,32,950.00 |
|
Total expenses |
4,37,620.00 |
12,88,940.00 |
| 3 |
Total profit before exceptional items and tax |
70,930.00 |
2,27,730.00 |
| 4 |
Exceptional items |
0.00 |
55,600.00 |
| 5 |
Total profit before tax |
70,930.00 |
2,83,330.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
15,780.00 |
59,320.00 |
| 8 |
Deferred tax |
1,940.00 |
3,860.00 |
| 9 |
Total tax expenses |
17,720.00 |
63,180.00 |
| 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 |
53,210.00 |
2,20,150.00 |
| 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 |
50.00 |
170.00 |
| 16 |
Total profit (loss) for period |
53,260.00 |
2,20,320.00 |
| 17 |
Other comprehensive income net of taxes |
4,220.00 |
8,520.00 |
| 18 |
Total Comprehensive Income for the period |
57,480.00 |
2,28,840.00 |
| 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 |
180.58 |
747.01 |
|
Diluted earnings (loss) per share from continuing operations |
180.58 |
747.01 |
| 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 |
180.58 |
747.01 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
180.58 |
747.01 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Automotive products |
4,41,570.00 |
12,93,240.00 |
| 2 |
Consumer goods |
35,050.00 |
1,21,810.00 |
| 3 |
others |
13,910.00 |
35,110.00 |
|
Total Segment Revenue |
4,90,530.00 |
14,50,160.00 |
|
Less: Inter segment revenue |
1,970.00 |
3,260.00 |
|
Revenue from operations |
4,88,560.00 |
14,46,900.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Automotive products |
56,290.00 |
1,81,500.00 |
| 2 |
Consumer goods |
2,220.00 |
7,160.00 |
| 3 |
others |
4,500.00 |
9,540.00 |
|
Total Profit before tax |
63,010.00 |
1,98,200.00 |
|
i. Finance cost |
430.00 |
1,300.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(8,350.00) |
(86,430.00) |
|
Profit before tax |
70,930.00 |
2,83,330.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Automotive products |
5,58,620.00 |
5,58,620.00 |
| 2 |
Consumer goods |
57,590.00 |
57,590.00 |
| 3 |
others |
67,360.00 |
67,360.00 |
|
Total Segment Asset |
6,83,570.00 |
6,83,570.00 |
|
Un-allocable Assets |
14,48,030.00 |
14,48,030.00 |
|
Net Segment Asset |
21,31,600.00 |
21,31,600.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Automotive products |
5,83,520.00 |
5,83,520.00 |
| 2 |
Consumer goods |
39,820.00 |
39,820.00 |
| 3 |
others |
9,260.00 |
9,260.00 |
|
Total Segment Liabilities |
6,32,600.00 |
6,32,600.00 |
|
Un-allocable Liabilities |
39,830.00 |
39,830.00 |
|
Net Segment Liabilities |
6,72,430.00 |
6,72,430.00 |
|
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 |
01-10-2025 |
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 |
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 |
4,830.00 |
9,680.00 |
| 2 |
Remeasurement gains/ (losses) on defined benefit plans |
100.00 |
100.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
4,930.00 |
9,780.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
710.00 |
1,260.00 |
| 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 |
4,220.00 |
8,520.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
S.R. Batliboi & Associates LLP |
Yes |
31-07-2027 |