Integrated Filing — IndAS



General information about company
Scrip Code 500530
NSE Symbol BOSCHLTD
MSEI Symbol NOTLISTED
ISIN INE323A01026
Name of company BOSCH 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Mar-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 27-May-2025   14:00:00
End date and time of board meeting 27-May-2025   17:40:00
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 49106000000 180874000000
Other income 2368000000 8139000000
Total income 51474000000 189013000000
2 Expenses
(a) Cost of materials consumed 10523000000 40588000000
(b) Purchases of stock-in-trade 19719000000 74360000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 403000000 -313000000
(d) Employee benefit expense 4220000000 14953000000
(e) Finance costs 61000000 171000000
(f) Depreciation, depletion and amortisation expense 992000000 3756000000
(f) Other Expenses
1 Other Expenses 7772000000 28189000000
Total other expenses 7772000000 28189000000
Total expenses 43690000000 161704000000
3 Total profit before exceptional items and tax 7784000000 27309000000
4 Exceptional items 0 14000000
5 Total profit before tax 7784000000 27323000000
6 Tax expense
7 Current tax 1629000000 6117000000
8 Deferred tax 619000000 1076000000
9 Total tax expenses 2248000000 7193000000
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 5536000000 20130000000
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 -1000000 22000000
16 Total profit (loss) for period 5535000000 20152000000
17 Other comprehensive income net of taxes 385000000 2426000000
18 Total Comprehensive Income for the period 5920000000 22578000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 295000000 295000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 137838000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 187.66 683.25
Diluted earnings (loss) per share from continuing operations 187.66 683.25
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 187.66 683.25
Diluted earnings (loss) per share from continuing and discontinued operations 187.66 683.25
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 10209000000
Capital work-in-progress 3961000000
Investment property 6014000000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 356000000
Non-current financial assets
Non-current investments 62546000000
Trade receivables, non-current 804000000
Loans, non-current 130000000
Other non-current financial assets 3163000000
Total non-current financial assets 66643000000
Deferred tax assets (net) 1271000000
Other non-current assets 3399000000
Total non-current assets 91853000000
2 Current assets
Inventories 19423000000
Current financial asset
Current investments 8700000000
Trade receivables, current 23650000000
Cash and cash equivalents 3529000000
Bank balance other than cash and cash equivalents 1550000000
Loans, current 13775000000
Other current financial assets 34273000000
Total current financial assets 85477000000
Current tax assets (net) 0
Other current assets 4456000000
Total current assets 109356000000
3 Non-current assets classified as held for sale 1202000000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 202411000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 295000000
Other equity 137838000000
Total equity attributable to owners of parent 138133000000
Non controlling interest 0
Total equity 138133000000
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 1058000000
Total non-current financial liabilities 1058000000
Provisions, non-current 1226000000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2284000000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1349000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 28233000000
Total Trade payable 29582000000
Other current financial liabilities 5902000000
Total current financial liabilities 35484000000
Other current liabilities 5413000000
Provisions, current 15938000000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 56835000000
3 Liabilities directly associated with assets in disposal group classified as held for sale 5159000000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 64278000000
Total equity and liabilites 202411000000
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 - Automotive products 41548000000 155489000000
2 - Consumer goods 5405000000 17251000000
3 - Others 2161000000 8486000000
Total Segment Revenue 49114000000 181226000000
Less: Inter segment revenue 8000000 8000000
Revenue from operations 49106000000 180874000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 - Automotive products 6367000000 22467000000
2 - Consumer goods 436000000 1130000000
3 - Others 276000000 1294000000
Total Profit before tax 7079000000 24891000000
i. Finance cost 61000000 61000000
ii. Other Unallocable Expenditure net off Unallocable income -766000000 -766000000
Profit before tax 7784000000 27323000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 - Automotive products 53811000000 53811000000
2 - Consumer goods 5895000000 5895000000
3 - Others 7822000000 7822000000
Total Segment Asset 67528000000 67528000000
Un-allocable Assets 134883000000 134883000000
Net Segment Asset 202411000000 202411000000
4 Segment Liabilities
Segment Liabilities
1 - Automotive products 50680000000 50680000000
2 - Consumer goods 3793000000 3793000000
3 - Others 5814000000 5814000000
Total Segment Liabilities 60287000000 60287000000
Un-allocable Liabilities 3991000000 3991000000
Net Segment Liabilities 64278000000 64278000000
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 Changes in fair value of equity instruments 499000000 2925000000
2 Remeasurement gains/ (losses) on defined benefit plans -44000000 41000000
Total Amount of items that will not be reclassified to profit and loss 455000000 2966000000
2 Income tax relating to items that will not be reclassified to profit or loss 70000000 540000000
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 385000000 2426000000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 27323000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 171000000
Adjustments for decrease (increase) in inventories -1107000000
Adjustments for decrease (increase) in trade receivables, current -3340000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 2137000000
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 4592000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 961000000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3756000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -85000000
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 -34000000
Adjustments for dividend income 143000000
Adjustments for interest income 3947000000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
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) -3662000000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -701000000
Net cash flows from (used in) operations 26622000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 2888000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 23734000000
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 66168000000
Other cash payments to acquire equity or debt instruments of other entities 79691000000
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 28000000
Purchase of property, plant and equipment 3154000000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
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 14870000000
Cash advances and loans made to other parties 7300000000
Cash receipts from repayment of advances and loans made to other parties 10853000000
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 143000000
Interest received 3316000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 4919000000
Net cash flows from (used in) investing activities -19588000000
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 0
Repayments of borrowings 0
Payments of lease liabilities 153000000
Dividends paid 5017000000
Interest paid 121000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -5291000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1145000000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 40000000
Net increase (decrease) in cash and cash equivalents -1105000000
Cash and cash equivalents cash flow statement at beginning of period 4634000000
Cash and cash equivalents cash flow statement at end of period 3529000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. Batliboi & Associates LLP Yes 31-Jul-2027