Integrated Filing — IndAS



General information about company
Scrip Code 500043
NSE Symbol BATAINDIA
MSEI Symbol NOTLISTED
ISIN INE176A01028
Name of company BATA INDIA 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 Single segment
Description of single segment Footwear and Accessories
Start date and time of board meeting 28-May-2025   14:45:00
End date and time of board meeting 28-May-2025   17:30:00
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 7882140000 34887860000
Other income 222950000 655790000
Total income 8105090000 35543650000
2 Expenses
(a) Cost of materials consumed 577290000 2597420000
(b) Purchases of stock-in-trade 3222430000 11481080000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -476600000 1165680000
(d) Employee benefit expense 1243120000 4623690000
(e) Finance costs 347590000 1284750000
(f) Depreciation, depletion and amortisation expense 1037010000 3713010000
(f) Other Expenses
1 Other Expenses 1532460000 7645930000
Total other expenses 1532460000 7645930000
Total expenses 7483300000 32511560000
3 Total profit before exceptional items and tax 621790000 3032090000
4 Exceptional items 0 1231680000
5 Total profit before tax 621790000 4263770000
6 Tax expense
7 Current tax 207920000 1112360000
8 Deferred tax -45280000 -155150000
9 Total tax expenses 162640000 957210000
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 459150000 3306560000
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 459150000 3306560000
17 Other comprehensive income net of taxes 13670000 1750000
18 Total Comprehensive Income for the period 472820000 3308310000
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 642640000 642640000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 15106010000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.57 25.73
Diluted earnings (loss) per share from continuing operations 3.57 25.73
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 3.57 25.73
Diluted earnings (loss) per share from continuing and discontinued operations 3.57 25.73
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The consolidated financial results include results of Bata India Limited the Holding Company, Bata Properties Limited and Way Finders Brands Limited The wholly owned subsidiaries, Holding company and its wholly owned subsidiaries together referred to as the Group. n2.The Statement of Consolidated Audited Financial Results for the quarter and year ended 31st March 2025, Consolidated Balance Sheet as at 31st March 2025 and Consolidated Statement of Cash Flows for the year ended 31st March 2025 collectively referred to as consolidated financial results were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 28th May 2025. These consolidated financial results have been prepared in conformity with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act, 2013 read together with the Companies Indian Accounting Standards Rules, 2015 as amended and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015, as amended. n3.During the year ended 31st March 2025, the Board of Directors of the Holding Company in its meeting held on 29th May 2024, had recommended a final dividend of Rs. 12.00 per share 240% on an equity share of par value of Rs. 5 each which was approved at the Annual General Meeting held on 7th August 2024 and was paid in August 2024. Further, an interim dividend of Rs. 10.00 per share 200% on an equity share of par value of Rs. 5 each was approved at the Board Meeting held on 6th August 2024 and paid in September 2024. n nSubsequent to the year ended 31st March 2025, the Board of Directors of the Holding Company in its meeting held on 28th May 2025, have recommended a final dividend of Rs. 9.00 per share 180% on an equity share of par value of Rs. 5 each. The payment of final dividend is subject to approval of the shareholders at the ensuing Annual General Meeting of the Holding Company n n4.During the year ended 31st March 2024, a scheme for voluntary retirement VRS was introduced at one manufacturing unit and Rs. 409.00 million was incurred for the same and was disclosed as an exceptional item. Further, during the nine months ended 31st December 2024 and the year ended 31st March 2025, another scheme for voluntary retirement was introduced at another manufacturing unit and Rs.107.84 million was incurred for the same and is disclosed as an exceptional item. n n5.The Group operates in a single business segment, i.e., Footwear and Accessories. n n6.The figures for the quarters ended 31st March 2025 and 31st March 2024 are balancing figures between audited figures in respect of the full financial year and the published year to date figures upto 31st December 2024 and 31st December 2023, respectively. Also, the figures upto the end of third quarter of the financial years were only reviewed and not subjected to audit. n n7.During the year ended 31st March 2025, the Board of Directors of the Holding Company approved the sale of the freehold industrial land to an unrelated party for a consideration of Rs. 1,560.00 million. The sale deed has been executed and the total consideration also received on the same date. There is a gain on sale of aforesaid land net of related expenses of Rs. 1,339.52 million which has been disclosed as an exceptional item. n n8.The report of statutory auditors is being filed with National Stock Exchange of India Limited, BSE Limited and The Calcutta Stock Exchange Limited. For more details on the financial results, please visit Investor Relations section of our website: www.bata.in and audited financial results at Corporate section of www.nseindia.com, www.bseindia.com and www.cse-india.com. 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3210880000
Capital work-in-progress 144860000
Investment property 0
Goodwill 0
Other intangible assets 14784110000
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 10000000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 1066050000
Total non-current financial assets 1076050000
Deferred tax assets (net) 1421880000
Other non-current assets 374350000
Total non-current assets 21012130000
2 Current assets
Inventories 8146720000
Current financial asset
Current investments 0
Trade receivables, current 1117630000
Cash and cash equivalents 2029300000
Bank balance other than cash and cash equivalents 4315160000
Loans, current 0
Other current financial assets 692340000
Total current financial assets 8154430000
Current tax assets (net) 0
Other current assets 915160000
Total current assets 17216310000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 38228440000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 642640000
Other equity 15106010000
Total equity attributable to owners of parent 15748650000
Non controlling interest
Total equity 15748650000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 13099280000
Total non-current financial liabilities 13099280000
Provisions, non-current 0
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 13099280000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 890380000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2604200000
Total Trade payable 3494580000
Other current financial liabilities 4905210000
Total current financial liabilities 8399790000
Other current liabilities 685240000
Provisions, current 295480000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 9380510000
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 22479790000
Total equity and liabilites 38228440000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Please refer to the full filing done on stock exchanges for breakup of certain items disclosed above.



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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 18270000 2340000
Total Amount of items that will not be reclassified to profit and loss 18270000 2340000
2 Income tax relating to items that will not be reclassified to profit or loss 4600000 590000
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 13670000 1750000



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 4263770000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1284750000
Adjustments for decrease (increase) in inventories 1148780000
Adjustments for decrease (increase) in trade receivables, current -298920000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -148970000
Adjustments for decrease (increase) in other non-current assets -32680000
Adjustments for other financial assets, non-current 201120000
Adjustments for other financial assets, current -282340000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 499340000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 224120000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3713010000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 158000000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -194300000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -2080000
Adjustments for dividend income 0
Adjustments for interest income 560420000
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) 0
Other adjustments for non-cash items -1399150000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 4310260000
Net cash flows from (used in) operations 8574030000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1195820000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 7378210000
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 1578390000
Purchase of property, plant and equipment 725980000
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 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 379560000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -701470000
Net cash flows from (used in) investing activities 530500000
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 3533620000
Dividends paid 2819450000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -27380000
Net cash flows from (used in) financing activities -6380450000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1528260000
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 1528260000
Cash and cash equivalents cash flow statement at beginning of period 501040000
Cash and cash equivalents cash flow statement at end of period 2029300000





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 M/s Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026