BDL2023-10-012023-12-31 BDL2023-10-012023-12-31 BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses04Member BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses05Member BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses06Member BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses07Member BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses08Member BDL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses09Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses04Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses05Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses06Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses07Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses08Member BDL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses09Member BDL2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541143 BDL NotListed Bharat Dynamics Limited Equity 2023-04-01 2024-03-31 2024-01-24 2024-01-12 INR Lakhs Third quarter 12:00:00 13:45:00 2024-01-24 2024-01-24 Not applicable Single segment Manufacture of Weapons systems 2023-10-01 2023-12-31 Unaudited Standalone 6016199000.00 875980000.00 6892179000.00 1363102000.00 0.00 806041000.00 1817581000.00 7745000.00 164678000.00 842006000.00 5001153000.00 1891026000.00 0.00 1891026000.00 469910000.00 70776000.00 540686000.00 0.00 1350340000.00 0.00 0.00 0.00 0.00 1350340000.00 18538000.00 1368878000.00 0.00 0.00 1832812000.00 10 7.37 7.37 0.00 0.00 7.37 7.37 1. Ministry of Corporate Affairs (MCA) has exempted the companies engaged in defence production from the requirement of Segment Reporting. 2. The Company has no Subsidiaries/ Joint ventures/ Associates. 3. The above statement of financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective Meetings held on 24 January 2024. 4. As required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, the Statutory Auditors have conducted a limited review of the above financial results for the quarter and period ended 31 December 2023. 5.These results have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (LODR) Regulations 2015 and amendments thereto 6.The on going Russia-Ukraine war and conflicts in Middle-East region, caused delays in receipt of input materials from foreign OEM's which have impacted the performance for the Nine Months ending 31 December 2023 and the company is expecting that most of these issues will be resolved by the later part of current financial year. 7. Inventories include Rs 8350.75 lakhs ( 8350.75 lakhs as of 31 March, 2023) which are non moving for more than 5 years, procured by the company based on firm orders/LOI that were subsequently short closed by the customer which is backed by advances of Rs 36,234.42 lakhs received against these contracts. Although the company's accounting policy requires provision for redundancy to be made in respect of inventory not moved for more than 5 years, no provision for redundancy were considered necessary, in view of advances received against these firm orders/LOI being in excess of the assets acquired including these inventories and expenditures incurred thereon. 8. Code on Social Security, 2020: The Code on Social Security, 2020 (Code) relating to employee benefits during employment and post employment benefits received Presidential assent in September 2020. The Code has been published in the Official Gazette of Government of India. However, the date on which the Code will come into effect has not been notified. The Company will evaluate the impact and will give appropriate impact in the financial statements in the period in which the Code becomes effective. 9. The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with current period figures. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 15151536000.00 2733423000.00 17884959000.00 4932582000.00 0.00 1194034000.00 4462881000.00 23375000.00 507886000.00 2360587000.00 13481345000.00 4403614000.00 0.00 4403614000.00 1130103000.00 34069000.00 1164172000.00 0.00 3239442000.00 0.00 0.00 0.00 0.00 3239442000.00 -31409000.00 3208033000.00 0.00 0.00 1832812000.00 10 17.67 17.67 0.00 0.00 17.67 17.67 Misellaneous Operating Expenses 387078000.00 Others 47540000.00 Power and Fuel 52453000.00 Provisions Net Off Written back 73050000.00 Publicity 6631000.00 Rates and Taxes 5635000.00 Repairs 91364000.00 Security Arrangements 130832000.00 Travelling 47423000.00 Misellaneous Operating Expenses 889441000.00 Others 151156000.00 Power and Fuel 178899000.00 Provisions Net Off Written back 251931000.00 Publicity 41742000.00 Rates and Taxes 14520000.00 Repairs 298132000.00 Security Arrangements 404426000.00 Travelling 130340000.00 24773000.00 -41973000.00 6235000.00 -10564000.00