Integrated Filing — IndAS

General information about company
Scrip Code	544162
NSE Symbol	BHARTIHEXA
MSEI Symbol	NOTLISTED
ISIN	INE343G01021
Name of company	BHARTI HEXACOM 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-Apr-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	13-May-2025   15:30:00
End date and time of board meeting	13-May-2025   16:00:00
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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	www.bhartihexacom.in
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	22890000000	85479000000
	Other income	478000000	1818000000
	Total income	23368000000	87297000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	431000000	1342000000
(e)	Finance costs	1712000000	6883000000
(f)	Depreciation, depletion and amortisation expense	5312000000	20945000000
(f)	Other Expenses
1	Network operating expenses	4756000000	19047000000
2	Access charges	2468000000	9219000000
3	License fee / Spectrum charges	2093000000	7824000000
4	Sales and marketing expenses	862000000	4073000000
5	Other expenses	602000000	2002000000
	Total other expenses	10781000000	42165000000
	Total expenses	18236000000	71335000000
3	Total profit before exceptional items and tax	5132000000	15962000000
4	Exceptional items	0	2126000000
5	Total profit before tax	5132000000	18088000000
6	Tax expense
7	Current tax	1034000000	5013000000
8	Deferred tax	-586000000	-1861000000
9	Total tax expenses	448000000	3152000000
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	4684000000	14936000000
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	4684000000	14936000000
17	Other comprehensive income net of taxes	0	-2000000
18	Total Comprehensive Income for the period	4684000000	14934000000
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	2500000000	2500000000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.37	29.87
	Diluted earnings (loss) per share from continuing operations	9.37	29.87
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	9.37	29.87
	Diluted earnings (loss) per share from continuing and discontinued operations	9.37	29.87
24	Debt equity ratio	0.0063	0.0063
25	Debt service coverage ratio	0.0505	0.0142
26	Interest service coverage ratio	0.0835	0.0725
27	Disclosure of notes on financial results		1. To ensure completeness in reporting, transactions below Rs.0.01 million have been rounded up to Rs.0.01 million. n n2. Indus Towers Limited [erstwhile JV entity of Bharti Airtel Limited (i.e. holding company)] became a subsidiary company of Bharti Airtel Limited w.e.f. November 19, 2024. Accordingly, for the purpose of this reporting Indus Towers Limited is categorized under ‘Subsidiary of holding company’ category for the purpose of transactions undertaken on or after November 19, 2024 and under ‘Associate/ Joint Venture of holding company’ category w.r.t. transactions undertaken prior to November 19, 2024. n

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	84808000000
	Capital work-in-progress	2973000000
	Investment property	0
	Goodwill	0
	Other intangible assets	62521000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4576000000
	Total non-current financial assets	4576000000
	Deferred tax assets (net)	10220000000
	Other non-current assets	8229000000
	Total non-current assets	173327000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	739000000
	Trade receivables, current	1083000000
	Cash and cash equivalents	171000000
	Bank balance other than cash and cash equivalents	199000000
	Loans, current	0
	Other current financial assets	11071000000
	Total current financial assets	13263000000
	Current tax assets (net)	0
	Other current assets	5920000000
	Total current assets	19183000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	192510000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2500000000
	Other equity	56821000000
	Total equity attributable to owners of parent	59321000000
	Non controlling interest
	Total equity	59321000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	26522000000
	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	30862000000
	Total non-current financial liabilities	57384000000
	Provisions, non-current	263000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	7129000000
	Total non-current liabilities	64776000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	11277000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	46000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15814000000
	Total Trade payable	15860000000
	Other current financial liabilities	13069000000
	Total current financial liabilities	40206000000
	Other current liabilities	9725000000
	Provisions, current	13871000000
	Current tax liabilities (Net)	4611000000
	Deferred government grants, Current	0
	Total current liabilities	68413000000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	133189000000
	Total equity and liabilites	192510000000
	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	- Mobile Services	22249000000	83217000000
2	- Homes and Office Services	709000000	2521000000
	Total Segment Revenue	22958000000	85738000000
	Less: Inter segment revenue	68000000	68000000
	Revenue from operations	22890000000	85479000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	- Mobile Services	6877000000	22620000000
2	- Homes and Office Services	13000000	156000000
	Total Profit before tax	6890000000	22776000000
	i. Finance cost	1634000000	1634000000
	ii. Other Unallocable Expenditure net off Unallocable income	124000000	124000000
	Profit before tax	5132000000	18088000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	- Mobile Services	177809000000	177809000000
2	- Homes and Office Services	9235000000	9235000000
	Total Segment Asset	187044000000	187044000000
	Un-allocable Assets	5466000000	5466000000
	Net Segment Asset	192510000000	192510000000
4	Segment Liabilities
	Segment Liabilities
1	- Mobile Services	92795000000	92795000000
2	- Homes and Office Services	6970000000	6970000000
	Total Segment Liabilities	99765000000	99765000000
	Un-allocable Liabilities	33424000000	33424000000
	Net Segment Liabilities	133189000000	133189000000
	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
1	Re-measurement (loss) / gain on defined benefit plans	0	-3000000
	Total Amount of items that will not be reclassified to profit and loss	0	-3000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-1000000
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
5	Total Other comprehensive income	0	-2000000

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			18088000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6876000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			3265000000
	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			876000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-56000000
	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			20945000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			722000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			4056000000
	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			48000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-146000000
	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			-2005000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			34485000000
	Net cash flows from (used in) operations			52573000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6747000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			45826000000
	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			1736000000
	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			0
	Purchase of property, plant and equipment			14694000000
	Proceeds from sales of investment property			138000000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			10615000000
	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			0
	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			29000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-23406000000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			8210000000
	Repayments of borrowings			20000000000
	Payments of lease liabilities			3462000000
	Dividends paid			2000000000
	Interest paid			5395000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-22647000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-227000000
	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			-227000000
	Cash and cash equivalents cash flow statement at beginning of period			398000000
	Cash and cash equivalents cash flow statement at end of period			171000000