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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Footwear and Accessories
Start date and time of board meeting 27-05-2026   14:30:00
End date and time of board meeting 27-05-2026   18:00:00
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 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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 82,762.60 3,51,549.50
Other income 1,975.40 7,920.70
Total income 84,738.00 3,59,470.20
2 Expenses
(a) Cost of materials consumed 5,609.40 23,329.40
(b) Purchases of stock-in-trade 32,931.60 1,23,859.50
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,482.10) 9,982.50
(d) Employee benefit expense 11,316.20 45,222.20
(e) Finance costs 3,362.50 13,460.90
(f) Depreciation, depletion and amortisation expense 10,500.10 42,006.80
(f) Other Expenses
1 Other Expenses 20,313.80 78,501.80
Total other expenses 20,313.80 78,501.80
Total expenses 81,551.50 3,36,363.10
3 Total profit before exceptional items and tax 3,186.50 23,107.10
4 Exceptional items (2,806.00) (4,903.20)
5 Total profit before tax 380.50 18,203.90
6 Tax expense
7 Current tax 1,127.50 6,487.40
8 Deferred tax (967.80) (1,703.90)
9 Total tax expenses 159.70 4,783.50
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 220.80 13,420.40
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 220.80 13,420.40
17 Other comprehensive income net of taxes 120.80 210.70
18 Total Comprehensive Income for the period 341.60 13,631.10
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 6,426.40 6,426.40
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,53,133.50
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.17 10.44
Diluted earnings (loss) per share from continuing operations 0.17 10.44
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 0.17 10.44
Diluted earnings (loss) per share from continuing and discontinued operations 0.17 10.44
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 Audited Financial Results for the quarter and year ended 31st March 2026, Consolidated Balance Sheet as at 31st March 2026 and Consolidated Statement of Cash Flows for the year ended 31st March 2026 (collectively 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 27th May 2026. These consolidated financial results have been prepared in conformity with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) 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 Company implemented a voluntary retirement scheme (VRS) at one of its manufacturing units, incurring an expense of Rs. 107.84 million, which was disclosed as an exceptional item. Subsequently, during the year ended 31st March 2026, an additional expenditure of Rs. 47.78 million was incurred relating to the same scheme, along with Rs. 280.60 million incurred for a separate VRS introduced during the quarter ended 31st March 2026 at the same manufacturing unit. Furthermore, a separate VRS was introduced at another manufacturing unit, resulting in an expenditure of Rs. 95.28 million during the year ended 31st March 2026, including Rs. 12.59 million incurred during the quarter ended 31st December 2025. This expense has also been disclosed as an exceptional item. 4. 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. 5. During the year ended 31st March 2026, the Board of Directors of the Holding Company in its meeting held on 28th May 2025, had recommended a final dividend of Rs. 9.00 per share (180% on an equity share of par value of Rs. 5/- each) which was approved at the Annual General Meeting held on 12th August 2025 and was paid in September 2025. Subsequent to the year ended 31st March 2026, the Board of Directors of the Holding Company in its meeting held on 27th May 2026, have recommended a final dividend of Rs. 9.00 per share (180% on an equity share of par value of Rs. 5/- each). The payment of final dividend is subject to approval of the shareholders at the ensuing Annual General Meeting of the Holding Company. 6. The Group operates in a single business segment, i.e., Footwear and Accessories. 7. During the 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. Other expenses includes foreign exchange loss of Rs. 223.74 million arising from the translation of a liability related to license rights as at 31st March 2026, in accordance with requirements of Ind AS 21 - The Effects of Changes in Foreign Exchange Rates. This loss is primarily attributable to significant volatility in the exchange rates of USD to INR as an effect of the ongoing geopolitical developments in the Middle East. 9. The figures for the quarters ended 31st March 2026 and 31st March 2025 are balancing figures between audited figures in respect of the full financial year and the published year to date figures upto 31st December 2025 and 31st December 2024, respectively. Also, the figures upto the end of third quarter of the financial years were only reviewed and not subjected to audit. 10. Figures of previous periods have been regrouped/ reclassified wherever necessary to conform to the current period classification. 11. The report of statutory auditors is being filed with National Stock Exchanges 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 audited 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 March 2026 includes: 1. Expense towards VRS: Rs. 280.60 Million Exceptional Items for the year ended 31st March 2026 includes: 1. Expense towards VRS: Rs. 423.66 Million 2. Impact of labour codes: Rs. 66.66 Million



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 30,686.60
Capital work-in-progress 437.10
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,34,364.10
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 150.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 24,874.00
Total of other non-current financial assets 24,874.00
Total non-current financial assets 25,024.00
Deferred tax assets (net) 15,922.70
Other non-current assets
1 Other non-current assets 6,228.40
Total of other non-current assets 6,228.40
Total non-current assets 2,12,662.90
2 Current assets
Inventories 70,758.70
Current financial asset
Current investments 3,458.80
Trade receivables, current 18,405.70
Cash and cash equivalents 928.50
Bank balance other than cash and cash equivalents 48,720.20
Loans, current 0.00
Other current financial assets
Total of other current financial assets 8,348.00
Total current financial assets 79,861.20
Current tax assets (net) 0.00
Other current assets
1 Other current assets 14,562.20
Total of other current assets 14,562.20
Total current assets 1,65,182.10
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,77,845.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,426.40
Other equity 1,53,133.50
Total equity attributable to owners of parent 1,59,559.90
Non controlling interest
Total equity 1,59,559.90
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
1 Other non-current financial liabilities 1,22,291.20
Total of other non-current financial liabilities 1,22,291.20
Total non-current financial liabilities 1,22,291.20
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,22,291.20
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9,213.80
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 23,847.90
Total Trade payable 33,061.70
Other current financial liabilities
1 Other current financial liabilities 51,883.10
Total of other current financial liabilities 51,883.10
Total current financial liabilities 84,944.80
Other current liabilities 7,871.80
1 Other current liabilities 7,871.80
Total of other current liabilities 7,871.80
Provisions, current 3,177.30
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 95,993.90
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 2,18,285.10
Total equity and liabilites 3,77,845.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Please refer to the full filing done on stock exchanges for breakup of certain items disclosed above.



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 161.40 281.60
Total Amount of items that will not be reclassified to profit and loss 161.40 281.60
2 Income tax relating to items that will not be reclassified to profit or loss 40.60 70.90
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 120.80 210.70



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 18,203.90
Adjustments for reconcile profit (loss)
Adjustments for finance costs 13,460.90
Adjustments for decrease (increase) in inventories 10,708.50
Adjustments for decrease (increase) in trade receivables, current (6,890.90)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (5,410.60)
Adjustments for decrease (increase) in other non-current assets (898.00)
Adjustments for other financial assets, non-current (735.10)
Adjustments for other financial assets, current (185.70)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,726.60)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,019.40
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 42,006.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 539.90
Adjustments for provisions, non-current 941.90
Adjustments for other financial liabilities, current 1,387.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 2,306.70
Adjustments for dividend income 0.00
Adjustments for interest income 5,399.60
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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) 0.00
Other adjustments for non-cash items (1,725.40)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 49,399.20
Net cash flows from (used in) operations 67,603.10
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,115.50
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 59,487.60
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 105.90
Purchase of property, plant and equipment 6,580.70
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 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
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 3,558.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (22,813.20)
Net cash flows from (used in) investing activities (25,729.90)
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 36,421.70
Dividends paid 11,570.80
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,129.70)
Net cash flows from (used in) financing activities (53,122.20)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (19,364.50)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (19,364.50)
Cash and cash equivalents cash flow statement at beginning of period 20,293.00
Cash and cash equivalents cash flow statement at end of period 928.50





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 M/s Price Waterhouse Chartered Accountants LLP Yes 30-11-2026