Integrated Filing — IndAS

General information about company
Scrip Code	532454
NSE Symbol	BHARTIARTL
MSEI Symbol	NOTLISTED
ISIN	INE397D01024
Name of company	BHARTI AIRTEL 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	Single segment
Description of single segment	Segments disclosed in Consolidated Financial Results
Start date and time of board meeting	13-May-2025   14:00:00
End date and time of board meeting	13-May-2025   17:00:00
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.airtel.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	286083000000	1089439000000
	Other income	2302000000	13647000000
	Total income	288385000000	1103086000000
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	6895000000	23937000000
(e)	Finance costs	36688000000	152396000000
(f)	Depreciation, depletion and amortisation expense	82165000000	325111000000
(f)	Other Expenses
1	Network operating expenses	54639000000	219387000000
2	Access charges	10614000000	44488000000
3	License fee / Spectrum charges	27039000000	103102000000
4	Sales and marketing expenses	13514000000	52504000000
5	Other expenses	9970000000	38432000000
	Total other expenses	115776000000	457913000000
	Total expenses	241524000000	959357000000
3	Total profit before exceptional items and tax	46861000000	143729000000
4	Exceptional items	0	34915000000
5	Total profit before tax	46861000000	178644000000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-46315000000	-56374000000
9	Total tax expenses	-46315000000	-56374000000
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	93176000000	235018000000
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	93176000000	235018000000
17	Other comprehensive income net of taxes	716000000	1205000000
18	Total Comprehensive Income for the period	93892000000	236223000000
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	29001000000	29001000000
	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	16.07	40.6
	Diluted earnings (loss) per share from continuing operations	15.53	39.26
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	16.07	40.6
	Diluted earnings (loss) per share from continuing and discontinued operations	15.53	39.26
24	Debt equity ratio	0.0079	0.0079
25	Debt service coverage ratio	0.0339	0.0325
26	Interest service coverage ratio	0.0593	0.052
27	Disclosure of notes on financial results		Notes on Related Party Transactions: To ensure completeness, transactions below Rs.0.01 million have been rounded up to Rs.0.01 million. The opening and closing balances in respect of overseas related party transactions (as reflected in this utility) have been converted into INR using the closing conversion rate on September 30, 2024 and March 31, 2025, respectively. Further, the amounts of related party transactions during the half year ended March 31, 2025 have been converted into INR using the average of monthly closing exchange rate of October to March, 2025.

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	1275741000000
	Capital work-in-progress	50946000000
	Investment property	0
	Goodwill	1083000000
	Other intangible assets	1066057000000
	Intangible assets under development	1629000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	878287000000
	Non-current financial assets
	Non-current investments	5235000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	18199000000
	Total non-current financial assets	23434000000
	Deferred tax assets (net)	190412000000
	Other non-current assets	69775000000
	Total non-current assets	3557364000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	31715000000
	Cash and cash equivalents	6628000000
	Bank balance other than cash and cash equivalents	403000000
	Loans, current	410000000
	Other current financial assets	235729000000
	Total current financial assets	274885000000
	Current tax assets (net)	0
	Other current assets	92539000000
	Total current assets	367424000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3924788000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	29001000000
	Other equity	1372310000000
	Total equity attributable to owners of parent	1401311000000
	Non controlling interest
	Total equity	1401311000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	902801000000
	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	446812000000
	Total non-current financial liabilities	1349613000000
	Provisions, non-current	2703000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	17005000000
	Total non-current liabilities	1369321000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	205595000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	822000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	322655000000
	Total Trade payable	323477000000
	Other current financial liabilities	207842000000
	Total current financial liabilities	736914000000
	Other current liabilities	111806000000
	Provisions, current	300699000000
	Current tax liabilities (Net)	4737000000
	Deferred government grants, Current	0
	Total current liabilities	1154156000000
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	2523477000000
	Total equity and liabilites	3924788000000
	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)
	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
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	Loss on investment at fair value through OCI	682000000	1338000000
2	Re-measurement (loss) / gain on defined benefit plans	46000000	-177000000
	Total Amount of items that will not be reclassified to profit and loss	728000000	1161000000
2	Income tax relating to items that will not be reclassified to profit or loss	12000000	-44000000
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	716000000	1205000000

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			178644000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			151732000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-12097000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-25993000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1924000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			23591000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			325111000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			15725000000
	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			1400000000
	Adjustments for interest income			2974000000
	Adjustments for share-based payments			1145000000
	Adjustments for fair value losses (gains)			-2400000000
	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			-31134000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			439382000000
	Net cash flows from (used in) operations			618026000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-5337000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			623363000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			18288000000
	Cash flows used in obtaining control of subsidiaries or other businesses			24300000000
	Other cash receipts from sales of equity or debt instruments of other entities			9235000000
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			45000000
	Other cash payments to acquire interests in joint ventures			8788000000
	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			3620000000
	Purchase of property, plant and equipment			241372000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			3598000000
	Purchase of intangible assets			208008000000
	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			23501000000
	Cash receipts from repayment of advances and loans made to other parties			52148000000
	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			1400000000
	Interest received			3106000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-414529000000
	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			6000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			34440000000
	Repayments of borrowings			27830000000
	Payments of lease liabilities			53441000000
	Dividends paid			46325000000
	Interest paid			114400000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-207550000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1284000000
	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			1284000000
	Cash and cash equivalents cash flow statement at beginning of period			5344000000
	Cash and cash equivalents cash flow statement at end of period			6628000000