Integrated Filing — IndAS



General information about company
Scrip Code 532977
NSE Symbol BAJAJ-AUTO
MSEI Symbol NOTLISTED
ISIN INE917I01010
Name of company Bajaj Auto 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-May-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 29-May-2025   12:30:00
End date and time of board meeting 29-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 126463200000 509945500000
Other income 3922300000 14744100000
Total income 130385500000 524689600000
2 Expenses
(a) Cost of materials consumed 76574600000 321943100000
(b) Purchases of stock-in-trade 8087200000 30364700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 349700000 284100000
(d) Employee benefit expense 4746600000 19258000000
(e) Finance costs 1465200000 3889000000
(f) Depreciation, depletion and amortisation expense 1192300000 4142300000
(f) Other Expenses
1 Other expenses 10376200000 34390500000
2 Expenses capitalised -600400000 -972200000
Total other expenses 9775800000 33418300000
Total expenses 102191400000 413299500000
3 Total profit before exceptional items and tax 28194100000 111390100000
4 Exceptional items 0 0
5 Total profit before tax 28194100000 111390100000
6 Tax expense
7 Current tax 6386300000 26238500000
8 Deferred tax 437500000 2749500000
9 Total tax expenses 6823800000 28988000000
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 21370300000 82402100000
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 -3351800000 -9154800000
16 Total profit (loss) for period 18018500000 73247300000
17 Other comprehensive income net of taxes 3292800000 13149900000
18 Total Comprehensive Income for the period 21311300000 86397200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 18018500000 73247300000
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 21311300000 86397200000
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 2792600000 2792600000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 349094800000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 64.6 262.4
Diluted earnings (loss) per share from continuing operations 64.4 262
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 64.6 262.4
Diluted earnings (loss) per share from continuing and discontinued operations 64.4 262
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 35887400000
Capital work-in-progress 292000000
Investment property 477800000
Goodwill 0
Other intangible assets 400700000
Intangible assets under development 316000000
Biological assets other than bearer plants 0
Investments accounted for using equity method 36882700000
Non-current financial assets
Non-current investments 193235800000
Trade receivables, non-current 0
Loans, non-current 64509700000
Other non-current financial assets 1248300000
Total non-current financial assets 258993800000
Deferred tax assets (net) 886900000
Other non-current assets 13389500000
Total non-current assets 347526800000
2 Current assets
Inventories 20773600000
Current financial asset
Current investments 59020200000
Trade receivables, current 21252200000
Cash and cash equivalents 23315300000
Bank balance other than cash and cash equivalents 5160700000
Loans, current 34651900000
Other current financial assets 21677300000
Total current financial assets 165077600000
Current tax assets (net) 0
Other current assets 8608100000
Total current assets 194459300000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 541986100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2792600000
Other equity 349094800000
Total equity attributable to owners of parent 351887400000
Non controlling interest 100000
Total equity 351887500000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 60827400000
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 1778600000
Total non-current financial liabilities 62606000000
Provisions, non-current 143300000
Deferred tax liabilities (net) 11230300000
Deferred government grants, Non-current 280400000
Other non-current liabilities 500000
Total non-current liabilities 74260500000
Current liabilities
Current financial liabilities
Borrowings, current 31537800000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2535600000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 61191500000
Total Trade payable 63727100000
Other current financial liabilities 7435700000
Total current financial liabilities 102700600000
Other current liabilities 8136100000
Provisions, current 2617200000
Current tax liabilities (Net) 2357700000
Deferred government grants, Current 26500000
Total current liabilities 115838100000
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 190098600000
Total equity and liabilites 541986100000
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 122216500000 499821300000
2 Investments 3731000000 14459800000
3 Financing 4438000000 10408500000
Total Segment Revenue 130385500000 524689600000
Less: Inter segment revenue 0 0
Revenue from operations 130385500000 524689600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive 20406800000 87697500000
2 Investments 3724200000 14437200000
3 Financing 883200000 781500000
Total Profit before tax 25014200000 102916200000
i. Finance cost 171900000 171900000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 24842300000 102235300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive 157499700000 157499700000
2 Investments 261351500000 261351500000
3 Financing 109729000000 109729000000
Total Segment Asset 528580200000 528580200000
Un-allocable Assets 13405900000 13405900000
Net Segment Asset 541986100000 541986100000
4 Segment Liabilities
Segment Liabilities
1 Automotive 88561600000 88561600000
2 Investments 0 0
3 Financing 86365700000 86365700000
Total Segment Liabilities 174927300000 174927300000
Un-allocable Liabilities 2357700000 2357700000
Net Segment Liabilities 177285000000 177285000000
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, net of tax 1981800000 12209600000
Total Amount of items that will not be reclassified to profit and loss 1981800000 12209600000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss, net of tax 1311000000 940300000
Total Amount of items that will be reclassified to profit and loss 1311000000 940300000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 3292800000 13149900000



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 111390100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 680900000
Adjustments for decrease (increase) in inventories -3886100000
Adjustments for decrease (increase) in trade receivables, current -516400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -98481600000
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 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 12287000000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 4142300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1492400000
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 237300000
Adjustments for dividend income 301000000
Adjustments for interest income 7430100000
Adjustments for share-based payments 673200000
Adjustments for fair value losses (gains) -6482800000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -13500000
Other adjustments to reconcile profit (loss) -347000000
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) -97945400000
Net cash flows from (used in) operations 13444700000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 27500400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -14055700000
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 98038500000
Other cash payments to acquire equity or debt instruments of other entities 118965900000
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 63800000
Purchase of property, plant and equipment 8135400000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 603000000
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 5186800000
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 3074200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 21151900000
Net cash flows from (used in) investing activities -10562700000
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 293400000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 9318400000
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 89451400000
Repayments of borrowings 15109600000
Payments of lease liabilities 0
Dividends paid 22353200000
Interest paid 663000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 100000
Net cash flows from (used in) financing activities 42300700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 17682300000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 28500000
Net increase (decrease) in cash and cash equivalents 17710800000
Cash and cash equivalents cash flow statement at beginning of period 5604500000
Cash and cash equivalents cash flow statement at end of period 23315300000





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 B C & CO LLP Yes 28-Feb-2026