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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 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
Segment Reporting Single segment
Description of single segment Footwear and Accessories
Start date and time of board meeting 11-08-2026   14:00:00
End date and time of board meeting 11-08-2026   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 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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 97,894.70 97,894.70
Other income 1,803.30 1,803.30
Total income 99,698.00 99,698.00
2 Expenses
(a) Cost of materials consumed 6,129.80 6,129.80
(b) Purchases of stock-in-trade 32,967.70 32,967.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,192.90 5,192.90
(d) Employee benefit expense 11,360.80 11,360.80
(e) Finance costs 3,271.10 3,271.10
(f) Depreciation, depletion and amortisation expense 10,339.40 10,339.40
(f) Other Expenses
1 Other Expenses 21,846.80 21,846.80
Total other expenses 21,846.80 21,846.80
Total expenses 91,108.50 91,108.50
3 Total profit before exceptional items and tax 8,589.50 8,589.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,589.50 8,589.50
6 Tax expense
7 Current tax 2,482.40 2,482.40
8 Deferred tax (291.30) (291.30)
9 Total tax expenses 2,191.10 2,191.10
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 6,398.40 6,398.40
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 6,398.40 6,398.40
17 Other comprehensive income net of taxes 142.40 142.40
18 Total Comprehensive Income for the period 6,540.80 6,540.80
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
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 4.98 4.98
Diluted earnings (loss) per share from continuing operations 4.98 4.98
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 4.98 4.98
Diluted earnings (loss) per share from continuing and discontinued operations 4.98 4.98
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 Statement of Consolidated Unaudited Financial Results for the quarter ended 30th June 2026 (hereinafter referred to as 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 consolidated financial results were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 11th August 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 (VRS) at one of its manufacturing units. Subsequently, during the quarter ended 30th June 2025, 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. These expenses were disclosed as an exceptional item. 4. The Group operates in a single business segment, i.e., Footwear and Accessories. 5. The figures for the quarter ended 31st March 2026 are balancing figures between audited figures in respect of the full financial year and the published year to date figures upto 31st December 2025. Also, the figures upto the end of third quarter of the financial year were only reviewed and not subjected to audit. 6. On 21st November 2025, the Government of India notified the provisions of the Code on Wages, 2019, the Industrial 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 assessed the financial implications of these changes which 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 was disclosed as an exceptional item. 7. Subsequent to the quarter ended 30th June 2026, the Board of Directors of the Holding Company in its meeting held on 11th August 2026, have declared an interim dividend of Rs. 25.00 per share (500% on an equity share of par value of Rs. 5/- each). 8. Other expenses includes foreign exchange loss of Rs 223.74 million and Rs 27.73 million for the year ended 31st March 2026 and the quarter ended 30th June 2026, respectively arising from the translation of a liability related to license rights, in accordance with the 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. 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.



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 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 01-04-2026 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 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 190.30 190.30
Total Amount of items that will not be reclassified to profit and loss 190.30
2 Income tax relating to items that will not be reclassified to profit or loss 47.90 47.90
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 142.40 142.40