Integrated Filing — IndAS



General information about company

Scrip Code 502355
NSE Symbol BALKRISIND
MSEI Symbol NOTLISTED
ISIN INE787D01026
Name of company BALKRISHNA INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 29-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Manufacturing of Pneumatic Tyres
Start date and time of board meeting 29-07-2026   15:51:00
End date and time of board meeting 29-07-2026   16:38:00
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
NA



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 3,44,470.00 3,44,470.00
Other income 9,831.00 9,831.00
Total income 3,54,301.00 3,54,301.00
2 Expenses
(a) Cost of materials consumed 1,86,093.00 1,86,093.00
(b) Purchases of stock-in-trade 7,437.00 7,437.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (20,039.00) (20,039.00)
(d) Employee benefit expense 15,321.00 15,321.00
(e) Finance costs 3,618.00 3,618.00
(f) Depreciation, depletion and amortisation expense 20,332.00 20,332.00
(f) Other Expenses
1 Other expenses 83,344.00 83,344.00
Total other expenses 83,344.00 83,344.00
Total expenses 2,96,106.00 2,96,106.00
3 Total profit before exceptional items and tax 58,195.00 58,195.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 58,195.00 58,195.00
6 Tax expense
7 Current tax 13,064.00 13,064.00
8 Deferred tax 1,921.00 1,921.00
9 Total tax expenses 14,985.00 14,985.00
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 43,210.00 43,210.00
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 43,210.00 43,210.00
17 Other comprehensive income net of taxes 18,193.00 18,193.00
18 Total Comprehensive Income for the period 61,403.00 61,403.00
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 3,866.00 3,866.00
Face value of equity share capital 2 2
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 22.35 22.35
Diluted earnings (loss) per share from continuing operations 22.35 22.35
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 22.35 22.35
Diluted earnings (loss) per share from continuing and discontinued operations 22.35 22.35
24 Debt equity ratio 0.400 0.400
25 Debt service coverage ratio 4.7200 4.7200
26 Interest service coverage ratio 31.2100 31.2100
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above results as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on 29th July, 2026. 2. At the 64th Annual General Meeting concluded prior to the Board Meeting to consider and approve the 30th June,2026, quarterly financial results, the shareholders have voted upon a resolution to appoint Deloitte Haskins & Sells Chartered Accountants LLP (Registration No. 117364W / W100739 ) as the joint statutory auditors of the Company to hold office from the conclusion of the Annual General Meeting for a consecutive period of 5 years up to the conclusion of 69th Annual General Meeting of the Company. The financial results for the quarter ended 30th June,2026, have been subjected to a limited review by the present statutory auditors of the Company 3. The Company has only one reportable business segment as per Ind AS-108, i.e Tires. 4. Capital Expenditures previously announced by the Company are expected to be completed as per schedule within approved budget. 5. The Board of Directors have declared an interim dividend of Rs.4/- (200%) per equity share of Rs.2/- each. The cash outflow on account of Interim Dividend will be Rs.77.32 Crores. 6.The figures of the quarter ended 31st March, 2026 are the balancing figures between audited figures in respect of full financial year upto 31st March, 2026 and the unaudited published year-to-date figures upto 31st December, 2025 being the date of the end of the third quarter of financial year respectively which were subjected to limited review. 7. Previous period's/year's figures have been regrouped/reclassified wherever necessary.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Items that will not be reclassified to profit or loss 7,760.00 7,760.00
Total Amount of items that will not be reclassified to profit and loss 7,760.00
2 Income tax relating to items that will not be reclassified to profit or loss 1,143.00 1,143.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or los 15,470.00 15,470.00
Total Amount of items that will be reclassified to profit and loss 15,470.00
4 Income tax relating to items that will be reclassified to profit or loss 3,894.00 3,894.00
5 Total Other comprehensive income 18,193.00 18,193.00