Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-07-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 06-08-2026   12:30:00
End date and time of board meeting 06-08-2026   17:30:00
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
There was no default on Loans. No Debt securities issued by Company.



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 1,09,552.00 1,09,552.00
Other income 581.00 581.00
Total income 1,10,133.00 1,10,133.00
2 Expenses
(a) Cost of materials consumed 58,032.00 58,032.00
(b) Purchases of stock-in-trade 15,702.00 15,702.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,439.00 5,439.00
(d) Employee benefit expense 6,342.00 6,342.00
(e) Finance costs 195.00 195.00
(f) Depreciation, depletion and amortisation expense 1,310.00 1,310.00
(f) Other Expenses
1 Other Expenses 19,944.00 19,944.00
Total other expenses 19,944.00 19,944.00
Total expenses 1,06,964.00 1,06,964.00
3 Total profit before exceptional items and tax 3,169.00 3,169.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,169.00 3,169.00
6 Tax expense
7 Current tax 89.00 89.00
8 Deferred tax 801.00 801.00
9 Total tax expenses 890.00 890.00
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 2,279.00 2,279.00
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 2,279.00 2,279.00
17 Other comprehensive income net of taxes (23.00) (23.00)
18 Total Comprehensive Income for the period 2,256.00 2,256.00
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 8.3 8.3
Diluted earnings (loss) per share from continuing operations 8.3 8.3
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 8.3 8.3
Diluted earnings (loss) per share from continuing and discontinued operations 8.3 8.3
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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)
1 Cooling products for comfort and commercial use 1,07,477.00 1,07,477.00
2 Design and development services 3,150.00 3,150.00
Total Segment Revenue 1,10,627.00 1,10,627.00
Less: Inter segment revenue 1,075.00 1,075.00
Revenue from operations 1,09,552.00 1,09,552.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cooling products for comfort and commercial use 3,018.00 3,018.00
2 Design and development services 346.00 346.00
Total Profit before tax 3,364.00 3,364.00
i. Finance cost 195.00 195.00
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 3,169.00 3,169.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cooling products for comfort and commercial use 1,45,633.00 1,45,633.00
2 Design and development services 17,918.00 17,918.00
Total Segment Asset 1,63,551.00 1,63,551.00
Un-allocable Assets 5,337.00 5,337.00
Net Segment Asset 1,68,888.00 1,68,888.00
4 Segment Liabilities
Segment Liabilities
1 Cooling products for comfort and commercial use 1,13,066.00 1,13,066.00
2 Design and development services 3,435.00 3,435.00
Total Segment Liabilities 1,16,501.00 1,16,501.00
Un-allocable Liabilities 83.00 83.00
Net Segment Liabilities 1,16,584.00 1,16,584.00
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 01-04-2026 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 Remeasurement of post employment benefit obligations - (loss) / gain (31.00) (31.00)
2 Income tax relating to remeasurement of post employment benefit obligations 8.00 8.00
Total Amount of items that will not be reclassified to profit and loss (23.00)
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 (23.00) (23.00)