INTEGRATED FILING — NBFC



General information about company

Scrip code 500034
NSE Symbol BAJFINANCE
MSEI Symbol NOTLISTED
ISIN INE296A01024
Name of company BAJAJ FINANCE 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-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 NBFC
Start date and time of board meeting 29-Apr-2025   14:30:00
End date and time of board meeting 29-Apr-2025   16:40:00
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 — NBFC

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
(i) Interest Income 163591400000 611635500000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 15216600000 59828400000
(v) Net gain on fair value changes 1227000000 5390300000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services -139000000 271300000
(ix) Other revenue from operations
1 Income on derecognised (assigned) loans 1564500000 5520400000
2 Other operating income 3108000000 14189200000
Total other revenue from operations 4672500000 19709600000
Total Revenue From Operations 184568500000 696835100000
Other income 118900000 412700000
Total income 184687400000 697247800000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 19431900000 75083400000
Finance costs 65519800000 247707900000
Depreciation, depletion and amortisation expense 2520100000 8809900000
Fees and commission expense 7288500000 25976600000
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 23289400000 79660300000
(f) Other expenses
1 Others 10252100000 39391500000
Total other expenses 10252100000 39391500000
Total expenses 128301800000 476629600000
3 Total profit before exceptional items and tax 56385600000 220618200000
4 Exceptional items 0 0
5 Total profit before tax 56385600000 220618200000
7 Tax expense
8 Current tax 10288900000 53897400000
9 Deferred tax 729200000 -895900000
10 Total tax expenses 11018100000 53001500000
11 Net Profit Loss for the period from continuing operations 45367500000 167616700000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 88200000 178100000
15 Total profit (loss) for period 45455700000 167794800000
16 Other comprehensive income net of taxes -1873400000 -670600000
17 Total Comprehensive Income for the period 43582300000 167124200000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 44795700000 166378200000
Total profit or loss, attributable to non-controlling interests 660000000 1416600000
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -1881700000 -678000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 8300000 7400000
20 Details of equity share capital
Paid-up equity share capital 1241700000 1241700000
Face value of equity share capital 2 2
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 72.35 268.94
Diluted earnings per share from continuing operations 72.18 268.2
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 72.35 268.94
Diluted earnings per share 72.18 268.2
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1)


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 220618200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 247707900000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -901945600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -15458600000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 5315700000
Adjustments for other bank balances -30959500000
Adjustments for increase (decrease) in trade payables, current -1860000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 2609500000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 8809900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 79660300000
Adjustments for provisions, current 673100000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -74800000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 12800000
Adjustments for interest income 611635500000
Adjustments for share-based payments 3939800000
Adjustments for fair value losses (gains) -5390300000
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 -5436700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1224057600000
Net cash flows from (used in) operations -1003439400000
Dividends received 0
Interest paid 224213500000
Interest received 605301400000
Income taxes paid (refund) 59479000000
Other inflows (outflows) of cash 285800000
Net cash flows from (used in) operating activities -681544700000
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 461785700000
Other cash payments to acquire equity or debt instruments of other entities 478994400000
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 363900000
Purchase of property, plant and equipment 5840600000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 4977600000
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 12800000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -27650200000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 64605000000
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 12513200000
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 1042819900000
Repayments of borrowings 390265600000
Payments of lease liabilities 2145700000
Dividends paid 22252400000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 705274400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3920500000
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 -3920500000
Cash and cash equivalents cash flow statement at beginning of period 40345100000
Cash and cash equivalents cash flow statement at end of period 36424600000




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 Finanical Asset
Cash and cash equivalents 36424600000
Bank Balance other than (a) above 99010800000
Derivative financial instruments 2505600000
Receivables
(I) Trade Receivables 19131100000
(II) Other Receivables 0
Loans 4078441400000
Investments 344408400000
Other Financial assets 24449900000
Total Financial Assets 4604371800000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 4807700000
Deferred tax Assets (Net) 11412000000
Investment Property 0
Biological assets other than bearer plants 0
Property, Plant and Equipment 26888900000
Capital work-in-progress 267400000
Intangible assets under development 145500000
Goodwill 32700000
Other Intangible assets 10880100000
Other non-financial assets (to be specified) 2462200000
Total Non Financial Assets 56896500000
Total assets 4661268300000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1241700000
Other equity 965687000000
Total equity attributable to owners of parent 966928700000
Non controlling interest 22440200000
Total equity 989368900000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 371300000
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 18000000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 18762400000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 4200000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 9304900000
(C ) Debt Securities 1546397300000
(d) Borrowings (Other than Debt Securities) 1321022500000
(e) Deposits 714031300000
(f) Subordinated Liabilities 31035400000
(g) Other financial liabilities 19482000000
Total Financial Liabilities 3660429300000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 1006300000
(b) Provisions 5142800000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 5321000000
Total Non Financial Liabilities 11470100000
Total liabilities 3671899400000
Total equity and liabilites 4661268300000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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)
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
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income

Particulars 3 months/ 6 month 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 -1512000000 -1207600000
Total Amount of items that will not be reclassified to profit and loss -1512000000 -1207600000
2 Income tax relating to items that will not be reclassified to profit or loss -211600000 -314700000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss -766500000 296400000
Total Amount of items that will be reclassified to profit and loss -766500000 296400000
4 Income tax relating to items that will be reclassified to profit or loss -193500000 74100000
5 Total Other comprehensive income -1873400000 -670600000




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 Price Waterhouse LLP Yes 31-Jan-2027
2 Kirtane & Pandit LLP Yes 31-Dec-2025


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date