Integrated Filing — IndAS

General information about company
Scrip Code	500031
NSE Symbol	BAJAJELEC
MSEI Symbol	NOTLISTED
ISIN	INE193E01025
Name of company	BAJAJ ELECTRICALS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Multi segment
Description of single segment
Start date and time of board meeting	12-May-2025   11:30:00
End date and time of board meeting	12-May-2025   13:15:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2023-08-10
Indicate Company website link for updated RPT policy of the Company	https://www.bajajelectricals.com/pages/investors
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	12654700000	48284300000
	Other income	161800000	547800000
	Total income	12816500000	48832100000
2	Expenses
(a)	Cost of materials consumed	1371100000	5485200000
(b)	Purchases of stock-in-trade	7075900000	27178100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	167600000	288700000
(d)	Employee benefit expense	949600000	3799900000
(e)	Finance costs	180700000	698500000
(f)	Depreciation, depletion and amortisation expense	412400000	1440700000
(f)	Other Expenses
1	Other Expenses	2055500000	8068600000
2	Erection and Sub Contracting Expenses	104900000	389300000
	Total other expenses	2160400000	8457900000
	Total expenses	12317700000	47349000000
3	Total profit before exceptional items and tax	498800000	1483100000
4	Exceptional items	213700000	213700000
5	Total profit before tax	712500000	1696800000
6	Tax expense
7	Current tax	156800000	495100000
8	Deferred tax	-34800000	-132500000
9	Total tax expenses	122000000	362600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	590500000	1334200000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	590500000	1334200000
17	Other comprehensive income net of taxes	-13600000	15800000
18	Total Comprehensive Income for the period	576900000	1350000000
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	230700000	230700000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		15277400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.12	11.57
	Diluted earnings (loss) per share from continuing operations	5.11	11.56
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	5.12	11.57
	Diluted earnings (loss) per share from continuing and discontinued operations	5.11	11.56
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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	5949300000
	Capital work-in-progress	92300000
	Investment property	1562900000
	Goodwill	1900100000
	Other intangible assets	89500000
	Intangible assets under development	33200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	51500000
	Trade receivables, non-current	149200000
	Loans, non-current	0
	Other non-current financial assets	692900000
	Total non-current financial assets	893600000
	Deferred tax assets (net)	38800000
	Other non-current assets	1082500000
	Total non-current assets	11642200000
2	Current assets
	Inventories	7173600000
	Current financial asset
	Current investments	618700000
	Trade receivables, current	12863900000
	Cash and cash equivalents	1197900000
	Bank balance other than cash and cash equivalents	7600000
	Loans, current	100000
	Other current financial assets	3336000000
	Total current financial assets	18024200000
	Current tax assets (net)	0
	Other current assets	3689400000
	Total current assets	28887200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	40529400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	230700000
	Other equity	15358300000
	Total equity attributable to owners of parent	15589000000
	Non controlling interest
	Total equity	15589000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1868600000
	Total non-current financial liabilities	1868600000
	Provisions, non-current	122200000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	483600000
	Total non-current liabilities	2474400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	542400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3953300000
	Total Trade payable	4495700000
	Other current financial liabilities	15891700000
	Total current financial liabilities	20387400000
	Other current liabilities	1344300000
	Provisions, current	532000000
	Current tax liabilities (Net)	202300000
	Deferred government grants, Current	0
	Total current liabilities	22466000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	24940400000
	Total equity and liabilites	40529400000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Consumer Products	9940100000	38058900000
2	Lighting Solutions	2714600000	10225400000
	Total Segment Revenue	12654700000	48284300000
	Less: Inter segment revenue	0	0
	Revenue from operations	12654700000	48284300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Consumer Products	389800000	1229100000
2	Lighting Solutions	212200000	675200000
	Total Profit before tax	602000000	1904300000
	i. Finance cost	180700000	180700000
	ii. Other Unallocable Expenditure net off Unallocable income	-291200000	-291200000
	Profit before tax	712500000	1696800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Consumer Products	25143400000	25143400000
2	Lighting Solutions	5421200000	5421200000
	Total Segment Asset	30564600000	30564600000
	Un-allocable Assets	9964800000	9964800000
	Net Segment Asset	40529400000	40529400000
4	Segment Liabilities
	Segment Liabilities
1	Consumer Products	19272100000	19272100000
2	Lighting Solutions	4590500000	4590500000
	Total Segment Liabilities	23862600000	23862600000
	Un-allocable Liabilities	1077800000	1077800000
	Net Segment Liabilities	24940400000	24940400000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	13600000	-15800000
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	0
5	Total Other comprehensive income	-13600000	15800000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1696800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			698500000
	Adjustments for decrease (increase) in inventories			392800000
	Adjustments for decrease (increase) in trade receivables, current			-1322500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			145200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			832100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1440700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			8300000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			260900000
	Adjustments for share-based payments			112100000
	Adjustments for fair value losses (gains)			-30500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-220400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1795400000
	Net cash flows from (used in) operations			3492200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			24200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3468000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			488600000
	Purchase of property, plant and equipment			472300000
	Proceeds from sales of investment property			500000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			67200000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			2054400000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			155200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1949600000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			60400000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			485300000
	Dividends paid			345700000
	Interest paid			690100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1460700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			57700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			57700000
	Cash and cash equivalents cash flow statement at beginning of period			1140200000
	Cash and cash equivalents cash flow statement at end of period			1197900000