Integrated Filing — IndAS



General information about company

Scrip Code 500043
NSE Symbol BATAINDIA
MSEI Symbol NOTLISTED
ISIN INE176A01028
Name of company BATA 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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-01-2026
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 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 Single segment
Description of single segment Footwear and Accessories
Start date and time of board meeting 09-02-2026   15:00:00
End date and time of board meeting 09-02-2026   19:00:00
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



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 94,468.10 2,68,786.90
Other income 2,104.20 5,945.30
Total income 96,572.30 2,74,732.20
2 Expenses
(a) Cost of materials consumed 4,884.40 17,720.00
(b) Purchases of stock-in-trade 27,176.10 90,927.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9,502.30 12,464.60
(d) Employee benefit expense 11,141.50 33,906.00
(e) Finance costs 3,228.90 10,098.40
(f) Depreciation, depletion and amortisation expense 10,400.00 31,506.70
(f) Other Expenses
1 Other Expenses 20,559.40 58,188.00
Total other expenses 20,559.40 58,188.00
Total expenses 86,892.60 2,54,811.60
3 Total profit before exceptional items and tax 9,679.70 19,920.60
4 Exceptional items (792.50) (2,097.20)
5 Total profit before tax 8,887.20 17,823.40
6 Tax expense
7 Current tax 2,299.20 5,359.90
8 Deferred tax (22.20) (736.10)
9 Total tax expenses 2,277.00 4,623.80
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 6,610.20 13,199.60
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 6,610.20 13,199.60
17 Other comprehensive income net of taxes 143.90 89.90
18 Total Comprehensive Income for the period 6,754.10 13,289.50
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 0.00 0.00
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 6,426.40 6,426.40
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 5.14 10.27
Diluted earnings (loss) per share from continuing operations 5.14 10.27
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 5.14 10.27
Diluted earnings (loss) per share from continuing and discontinued operations 5.14 10.27
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The consolidated financial results include results of Bata India Limited (the Holding Company), Bata Properties Limited and Way Finders Brands Limited (the wholly owned subsidiaries), (Holding company and its wholly owned subsidiaries together referred to as the Group). 2. The Statement of Consolidated Unaudited Financial Results for the quarter and nine months ended 31st December 2025 (hereinafter referred to as consolidated financial results) were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 09th February 2026. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. 3. During the year ended 31st March 2025, the Holding Company implemented a voluntary retirement scheme at one of its manufacturing units, incurring an expense of Rs. 107.84 million, which was disclosed as an exceptional item. Subsequently, during the nine months ended 31st December 2025, additional expenditure of Rs. 47. 78 million was incurred related to the same scheme at this manufacturing unit. Furthermore, during the quarter ended 30th September 2025, a separate voluntary retirement scheme was introduced at another manufacturing unit, resulting in an expenditure of Rs. 82.69 million and additional expenditure of Rs 12.59 million was incurred related to same scheme during the quarter ended 31st December 2025. This expense has also been disclosed as an exceptional item. 4. Subsequent to the quarter and nine months ended 31st December 2025, the Group has implemented a voluntary retirement scheme at one of its manufacturing units incurring an expense of Rs. 280.60 million. 5. The Group operates in a single business segment, i.e., Footwear and Accessories. 6. On 21st November, 2025, the Government of India notified the provisions of the Code on Wages, 2019, the Industrials Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (together referred to as the Labour Codes), which consolidates twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The Group has assessed the financial implications of these changes which has resulted in increase in gratuity liability and leave liability arising out of past service cost by Rs. 66.66 million. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. This expense has been disclosed as an exceptional item. 7. During the nine months ended 31st December 2024 and year ended 31st March 2025, the Board of Directors of the Holding Company approved the sale of the freehold industrial land to an unrelated party for a consideration of Rs. 1,560.00 million. The sale deed had been executed and the total consideration also received on the same date. There was a gain on sale of aforesaid land (net of related expenses) of Rs. 1,339.52 million which had been disclosed as an exceptional item. 8. Figures of previous periods have been regrouped/ reclassified wherever necessary to conform to the current period classification. 9. The report of statutory auditors is being filed with National Stock Exchange of India Limited, BSE Limited and The Calcutta Stock Exchange Limited. For more details on the financial results, please visit Investor Relations section of our website: www.bata.in and unaudited financial results at Corporate section of www.nseindia.com, www.bseindia.com and www.cse-india.com. Note: Exceptional Items for the Quarter ended 31st December 2025 includes: 1. Expense towards VRS: Rs. 12.59 Million 2. Impact of labour codes: Rs. 66.66 Million Exceptional Items for the Nine months ended 31st December 2025 includes: 1. Expense towards VRS: Rs. 143.06 Million 2. Impact of labour codes: Rs. 66.66 Million



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Items that will not be reclassified to profit or loss 192.40 120.20
Total Amount of items that will not be reclassified to profit and loss 192.40 120.20
2 Income tax relating to items that will not be reclassified to profit or loss 48.50 30.30
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 143.90 89.90