Integrated Filing — IndAS
General information about company
| Scrip Code |
532977 |
| NSE Symbol |
BAJAJ-AUTO |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE917I01010 |
| Name of company |
Bajaj Auto 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 |
27-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
06-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
27-10-2026 12:00:00 |
| End date and time of board meeting |
27-10-2026 15:10:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
25,12,556.00 |
46,81,439.00 |
|
Other income |
55,112.00 |
1,23,898.00 |
|
Total income |
25,67,668.00 |
48,05,337.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
15,78,340.00 |
29,04,470.00 |
| (b) |
Purchases of stock-in-trade |
1,03,020.00 |
1,80,994.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
18,457.00 |
15,929.00 |
| (d) |
Employee benefit expense |
1,37,354.00 |
2,76,063.00 |
| (e) |
Finance costs |
46,869.00 |
85,603.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
40,904.00 |
81,387.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
2,02,218.00 |
3,92,763.00 |
| 2 |
Expenses Capitalised |
(16,426.00) |
(31,488.00) |
|
Total other expenses |
1,85,792.00 |
3,61,275.00 |
|
Total expenses |
21,10,736.00 |
39,05,721.00 |
| 3 |
Total profit before exceptional items and tax |
4,56,932.00 |
8,99,616.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
4,56,932.00 |
8,99,616.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,25,576.00 |
2,40,785.00 |
| 8 |
Deferred tax |
(3,042.00) |
5,215.00 |
| 9 |
Total tax expenses |
1,22,534.00 |
2,46,000.00 |
| 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 |
3,34,398.00 |
6,53,616.00 |
| 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 |
4,045.00 |
3,702.00 |
| 16 |
Total profit (loss) for period |
3,38,443.00 |
6,57,318.00 |
| 17 |
Other comprehensive income net of taxes |
8,692.00 |
88,926.00 |
| 18 |
Total Comprehensive Income for the period |
3,47,135.00 |
7,46,244.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,43,610.00 |
6,66,173.00 |
|
Total profit or loss, attributable to non-controlling interests |
(5,167.00) |
(8,855.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
3,50,352.00 |
7,52,983.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(3,217.00) |
(6,739.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
27,481.00 |
27,481.00 |
|
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 |
124.6 |
240 |
|
Diluted earnings (loss) per share from continuing operations |
124.3 |
239.5 |
| 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 |
124.6 |
240 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
124.3 |
239.5 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
7,63,096.00 |
|
Capital work-in-progress |
20,091.00 |
|
Investment property |
4,770.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
4,21,643.00 |
|
Intangible assets under development |
1,56,075.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
22,395.00 |
|
Non-current financial assets |
|
|
Non-current investments |
15,49,218.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
11,73,019.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
36,712.00 |
|
Total of other non-current financial assets |
36,712.00 |
|
Total non-current financial assets |
27,58,949.00 |
|
Deferred tax assets (net) |
26,592.00 |
|
Other non-current assets |
|
| 1 |
Income tax assets (net) |
94,396.00 |
| 2 |
Other non-current assets |
12,558.00 |
|
Total of other non-current assets |
1,06,954.00 |
|
Total non-current assets |
42,80,565.00 |
| 2 |
Current assets |
|
|
Inventories |
6,27,035.00 |
|
Current financial asset |
|
|
Current investments |
8,17,377.00 |
|
Trade receivables, current |
5,31,012.00 |
|
Cash and cash equivalents |
2,17,692.00 |
|
Bank balance other than cash and cash equivalents |
40,792.00 |
|
Loans, current |
9,48,695.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
3,88,184.00 |
|
Total current financial assets |
29,43,752.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
2,98,464.00 |
|
Total of other current assets |
2,98,464.00 |
|
Total current assets |
38,69,251.00 |
| 3 |
Non-current assets classified as held for sale |
6,096.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
81,55,912.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
27,481.00 |
|
Other equity |
36,33,145.00 |
|
Total equity attributable to owners of parent |
36,60,626.00 |
|
Non controlling interest |
1,30,058.00 |
|
Total equity |
37,90,684.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
17,13,528.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Other financial liabilities |
59,662.00 |
|
Total of other non-current financial liabilities |
59,662.00 |
|
Total non-current financial liabilities |
17,73,190.00 |
|
Provisions, non-current |
32,548.00 |
|
Deferred tax liabilities (net) |
1,50,067.00 |
|
Deferred government grants, Non-current |
2,406.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
1,059.00 |
|
Total of other non-current liabilities |
1,059.00 |
|
Total non-current liabilities |
19,59,270.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
8,64,234.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
20,308.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
10,59,680.00 |
|
Total Trade payable |
10,79,988.00 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
1,65,530.00 |
|
Total of other current financial liabilities |
1,65,530.00 |
|
Total current financial liabilities |
21,09,752.00 |
|
Other current liabilities |
1,25,070.00 |
| 1 |
Other current liabilities |
1,25,070.00 |
|
Total of other current liabilities |
1,25,070.00 |
|
Provisions, current |
80,001.00 |
|
Current tax liabilities (Net) |
90,870.00 |
|
Deferred government grants, Current |
265.00 |
|
Total current liabilities |
24,05,958.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
43,65,228.00 |
|
Total equity and liabilites |
81,55,912.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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) |
| 1 |
Automotive |
24,14,445.00 |
44,94,400.00 |
| 2 |
Investments |
35,520.00 |
82,039.00 |
| 3 |
Financing |
1,17,703.00 |
2,28,898.00 |
|
Total Segment Revenue |
25,67,668.00 |
48,05,337.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
25,67,668.00 |
48,05,337.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Automotive |
4,06,010.00 |
7,79,594.00 |
| 2 |
Investments |
35,520.00 |
81,879.00 |
| 3 |
Financing |
32,526.00 |
62,861.00 |
|
Total Profit before tax |
4,74,056.00 |
9,24,334.00 |
|
i. Finance cost |
13,079.00 |
21,016.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
0.00 |
|
Profit before tax |
4,60,977.00 |
9,03,318.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Automotive |
32,46,375.00 |
32,46,375.00 |
| 2 |
Investments |
24,03,867.00 |
24,03,867.00 |
| 3 |
Financing |
23,84,682.00 |
23,84,682.00 |
|
Total Segment Asset |
80,34,924.00 |
80,34,924.00 |
|
Un-allocable Assets |
1,20,988.00 |
1,20,988.00 |
|
Net Segment Asset |
81,55,912.00 |
81,55,912.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Automotive |
21,90,180.00 |
21,90,180.00 |
| 2 |
Investments |
0.00 |
0.00 |
| 3 |
Financing |
19,34,111.00 |
19,34,111.00 |
|
Total Segment Liabilities |
41,24,291.00 |
41,24,291.00 |
|
Un-allocable Liabilities |
2,40,937.00 |
2,40,937.00 |
|
Net Segment Liabilities |
43,65,228.00 |
43,65,228.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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, net of tax |
5,200.00 |
60,675.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
5,200.00 |
60,675.00 |
| 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 |
|
| 1 |
Items that will be reclassified to profit or loss, net of tax |
3,492.00 |
28,251.00 |
|
Total Amount of items that will be reclassified to profit and loss |
3,492.00 |
28,251.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
8,692.00 |
88,926.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
8,99,616.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
22,983.00 |
|
Adjustments for decrease (increase) in inventories |
2,414.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(1,83,315.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(4,50,897.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
0.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
2,22,365.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
81,387.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
42,698.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(2,191.00) |
|
Adjustments for dividend income |
6,825.00 |
|
Adjustments for interest income |
44,578.00 |
|
Adjustments for share-based payments |
4,310.00 |
|
Adjustments for fair value losses (gains) |
(32,676.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(41.00) |
|
Other adjustments to reconcile profit (loss) |
(1,820.00) |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(3,46,186.00) |
|
Net cash flows from (used in)
operations |
5,53,430.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,62,515.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
3,90,915.00 |
|
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 |
21,88,222.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
18,75,736.00 |
|
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 |
4,601.00 |
|
Purchase of property, plant and equipment |
56,392.00 |
|
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 |
20,716.00 |
|
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 |
2,139.00 |
|
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 |
6,825.00 |
|
Interest received |
26,690.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1,10,751.00) |
|
Net cash flows from (used in)
investing activities |
1,64,882.00 |
|
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 |
5,65,323.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
1,60,000.00 |
|
Proceeds from borrowings |
6,13,909.00 |
|
Repayments of borrowings |
4,09,403.00 |
|
Payments of lease liabilities |
2,168.00 |
|
Dividends paid |
4,18,744.00 |
|
Interest paid |
16,423.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
2.00 |
|
Net cash flows from (used in)
financing activities |
(6,38,150.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(82,353.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
1,048.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(81,305.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
2,98,997.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
2,17,692.00 |