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	Consolidated
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   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

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	Consolidated	Consolidated
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	478762000000	1729852000000
	Other income	4858000000	15737000000
	Total income	483620000000	1745589000000
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	18313000000	63089000000
(e)	Finance costs	55023000000	217539000000
(f)	Depreciation, depletion and amortisation expense	123260000000	455703000000
(f)	Other Expenses
1	Network operating expenses	91055000000	335043000000
2	Access charges	14782000000	71713000000
3	License fee / Spectrum charges	36370000000	138290000000
4	Sales and marketing expenses	29359000000	114601000000
5	Other expenses	18795000000	75524000000
	Total other expenses	190361000000	735171000000
	Total expenses	386957000000	1471502000000
3	Total profit before exceptional items and tax	96663000000	274087000000
4	Exceptional items	-1401000000	72868000000
5	Total profit before tax	95262000000	346955000000
6	Tax expense
7	Current tax	13411000000	41121000000
8	Deferred tax	-42330000000	-31949000000
9	Total tax expenses	-28919000000	9172000000
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	124181000000	337783000000
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	577000000	37030000000
16	Total profit (loss) for period	124758000000	374813000000
17	Other comprehensive income net of taxes	9420000000	25694000000
18	Total Comprehensive Income for the period	134178000000	400507000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	110218000000	335561000000
	Total profit or loss, attributable to non-controlling interests	14540000000	14540000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	114538000000	344474000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	19640000000	56033000000
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	19.02	58
	Diluted earnings (loss) per share from continuing operations	18.38	56.04
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	19.02	58
	Diluted earnings (loss) per share from continuing and discontinued operations	18.38	56.04
24	Debt equity ratio	0.0091	0.0091
25	Debt service coverage ratio	0.0215	0.0218
26	Interest service coverage ratio	0.0628	0.0538
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2035139000000
	Capital work-in-progress	105962000000
	Investment property	0
	Goodwill	516974000000
	Other intangible assets	1332569000000
	Intangible assets under development	4027000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	36416000000
	Non-current financial assets
	Non-current investments	5435000000
	Trade receivables, non-current	2131000000
	Loans, non-current	865000000
	Other non-current financial assets	37471000000
	Total non-current financial assets	45902000000
	Deferred tax assets (net)	249111000000
	Other non-current assets	141616000000
	Total non-current assets	4467716000000
2	Current assets
	Inventories	4517000000
	Current financial asset
	Current investments	16532000000
	Trade receivables, current	74557000000
	Cash and cash equivalents	61056000000
	Bank balance other than cash and cash equivalents	106143000000
	Loans, current	0
	Other current financial assets	268475000000
	Total current financial assets	526763000000
	Current tax assets (net)	0
	Other current assets	144608000000
	Total current assets	675888000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5143604000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	29001000000
	Other equity	1107718000000
	Total equity attributable to owners of parent	1136719000000
	Non controlling interest	397958000000
	Total equity	1534677000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1048638000000
	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	595343000000
	Total non-current financial liabilities	1643981000000
	Provisions, non-current	30396000000
	Deferred tax liabilities (net)	93549000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	36599000000
	Total non-current liabilities	1804525000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	434485000000
	Trade payables, 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	381537000000
	Total Trade payable	381537000000
	Other current financial liabilities	431542000000
	Total current financial liabilities	1247564000000
	Other current liabilities	175251000000
	Provisions, current	361552000000
	Current tax liabilities (Net)	20035000000
	Deferred government grants, Current	0
	Total current liabilities	1804402000000
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	3608927000000
	Total equity and liabilites	5143604000000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Mobile Services India	266168000000	1002500000000
2	Mobile Services Africa	113763000000	418795000000
3	Mobile Services South Asia	0	941000000
4	Airtel Business	53155000000	220935000000
5	Passive Infrastructure Services	77630000000	112920000000
6	Homes Services	15961000000	59044000000
7	Digital TV Services	7644000000	30608000000
8	Others	891000000	3478000000
9	Unallocated	0	0
10	Inter-segment eliminations	0	0
	Total Segment Revenue	535212000000	1849221000000
	Less: Inter segment revenue	56450000000	56450000000
	Revenue from operations	478762000000	1729852000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Mobile Services India	78715000000	264000000000
2	Mobile Services Africa	33896000000	124733000000
3	Mobile Services South Asia	0	-503000000
4	Airtel Business	16654000000	59611000000
5	Passive Infrastructure Services	27946000000	74672000000
6	Homes Services	3219000000	13378000000
7	Digital TV Services	-2000000	1156000000
8	Others	534000000	2039000000
9	Unallocated	-679000000	-2128000000
10	Inter-segment eliminations	-8920000000	-13139000000
	Total Profit before tax	151363000000	523819000000
	i. Finance cost	52839000000	52839000000
	ii. Other Unallocable Expenditure net off Unallocable income	2685000000	2685000000
	Profit before tax	95839000000	383985000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Mobile Services India	2856265000000	2856265000000
2	Mobile Services Africa	975878000000	975878000000
3	Mobile Services South Asia	0	0
4	Airtel Business	282039000000	282039000000
5	Passive Infrastructure Services	981809000000	981809000000
6	Homes Services	108653000000	108653000000
7	Digital TV Services	55198000000	55198000000
8	Others	34943000000	34943000000
9	Unallocated	0	0
10	Inter-segment eliminations	-436855000000	-436855000000
	Total Segment Asset	4857930000000	4857930000000
	Un-allocable Assets	285674000000	285674000000
	Net Segment Asset	5143604000000	5143604000000
4	Segment Liabilities
	Segment Liabilities
1	Mobile Services India	1359574000000	1359574000000
2	Mobile Services Africa	569004000000	569004000000
3	Mobile Services South Asia	0	0
4	Airtel Business	142900000000	142900000000
5	Passive Infrastructure Services	278690000000	278690000000
6	Homes Services	76103000000	76103000000
7	Digital TV Services	66522000000	66522000000
8	Others	4740000000	4740000000
9	Unallocated	0	0
10	Inter-segment eliminations	-500481000000	-500481000000
	Total Segment Liabilities	1997052000000	1997052000000
	Un-allocable Liabilities	1611875000000	1611875000000
	Net Segment Liabilities	3608927000000	3608927000000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement loss on defined benefit plans	49000000	-167000000
2	Share of other comprehensive income / (loss) of associates and joint ventures (net)	3000000	-25000000
3	Loss on investment at fair value through OCI	682000000	1338000000
	Total Amount of items that will not be reclassified to profit and loss	734000000	1146000000
2	Income tax relating to items that will not be reclassified to profit or loss	3000000	-36000000
3	Amount of items that will be reclassified to profit and loss
1	Net (loss) / gain due to foreign currency translation differences	8899000000	26626000000
2	Net loss on net investment hedge	-285000000	-2946000000
	Total Amount of items that will be reclassified to profit and loss	8614000000	23680000000
4	Income tax relating to items that will be reclassified to profit or loss	-75000000	-832000000
5	Total Other comprehensive income	9420000000	25694000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			346955000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			216258000000
	Adjustments for decrease (increase) in inventories			-1416000000
	Adjustments for decrease (increase) in trade receivables, current			29658000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-23868000000
	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			8586000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			48154000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			455703000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			22699000000
	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			5306000000
	Adjustments for share-based payments			1669000000
	Adjustments for fair value losses (gains)			-1628000000
	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			-69762000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			680747000000
	Net cash flows from (used in) operations			1027702000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			44380000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			983322000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			-69000000
	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			7400000000
	Other cash payments to acquire equity or debt instruments of other entities			734000000
	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			3382000000
	Purchase of property, plant and equipment			379077000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			231209000000
	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			1090000000
	Interest received			4239000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1023000000
	Net cash flows from (used in) investing activities	-602698000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			829000000
	Payments from changes in ownership interests in subsidiaries			37348000000
	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			86292000000
	Proceeds from exercise of stock options			14000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			272524000000
	Repayments of borrowings			178594000000
	Payments of lease liabilities			71538000000
	Dividends paid			69349000000
	Interest paid			175476000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-20102000000
	Net cash flows from (used in) financing activities			-365332000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			15292000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			718000000
	Net increase (decrease) in cash and cash equivalents			16010000000
	Cash and cash equivalents cash flow statement at beginning of period			90521000000
	Cash and cash equivalents cash flow statement at end of period			106531000000