BDL2024-01-012024-03-31 BDL2024-01-012024-03-31 BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses03Member BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses04Member BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses05Member BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses06Member BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses07Member BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses08Member BDL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses09Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses03Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses04Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses05Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses06Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses07Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses08Member BDL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses09Member BDL2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541143 BDL NA Bharat Dynamics Limited Equity 2023-04-01 2024-03-31 2024-05-30 2024-05-15 INR Lakhs Yearly 12:00:00 15:30:00 2024-05-30 2024-05-30 true Cash Flow Indirect Declaration of unmodified opinion Single segment Manufacture of Weapons systems 2024-01-01 2024-03-31 Audited Standalone 8541215000.00 884870000.00 9426085000.00 6267010000.00 0.00 -3420349000.00 1537195000.00 7677000.00 162506000.00 993308000.00 5547347000.00 3878738000.00 0.00 3878738000.00 1157369000.00 -166395000.00 990974000.00 0.00 2887764000.00 0.00 0.00 0.00 0.00 2887764000.00 -564000.00 2887200000.00 0.00 0.00 1832812000.00 5 7.88 7.88 0.00 0.00 7.88 7.88 Ministry of Corporate Affairs (MCA) has exempted companies engaged in defence production from the requirement of Segment Reporting The Company has no Subsidiaries/Joint ventures/Associates as on the reporting period. The Board of Directors have recommended Final dividend of Rs 0.85 per equity share of 5 each on the paid up share capital of the company for the financial year 2023-24, subject to the approval of the shareholders in the ensuing Annual General Meeting of the company, The financial results for the year ended 31 March 2024 have been audited by statutory auditors of the company. The audited results for the year ended 31 March 2024 are subject to supplementary audit by the Comptroller and Auditor General of India u/s 143(6) of the Companies Act.2013 The above statement of financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective Meeting held on 30 May 2024 The figures of fourth quarter are the balancing figures between the audited figures of the full financial year and the unaudited figures upto the third quarter of the financial year The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with current period figures The on going Russia Ukraine war and conflicts in Middle East region affected the supply chain of the company which have impacted the performance for the year ended 31 March 2024 Board in its meeting held on 03 November 2023 consented additional employer contribution to Pension fund 3% of Basic+DA of employees w.ef. 01 January 2017. In view of additional contribution, provision has been created for an amount of 5401.91 lakh for the period from 01 January 2017 to 31 March 2024 out of which 802.49 lakh is for the year ended 31 March 2024 and 199.55 lakh for the quarter ended 31 March 2024, An amount of Rs 16491.29 lakh has been adjusted to cost of materials consumed on account of refund received during the year 2023-24 from customer and consequent liability reversed against reimbursement of expenditure incurred in the past on materials/stores procured by the company in accordance with terms of the contract. Inventories include 8338.85 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/L.Ol that were subsequently short closed by the customer which is backed by advances of 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 f being in excess of the assets acquired including these inventories and expenditures incurred thereon. Single segment 2023-04-01 2024-03-31 Audited Standalone 23692751000.00 3618293000.00 27311044000.00 11199592000.00 0.00 -2226315000.00 6000076000.00 31052000.00 670392000.00 3353895000.00 19028692000.00 8282352000.00 0.00 8282352000.00 2287472000.00 -132326000.00 2155146000.00 0.00 6127206000.00 0.00 0.00 0.00 0.00 6127206000.00 -31973000.00 6095233000.00 0.00 0.00 1832812000.00 5 34535421000.00 16.72 16.72 0.00 0.00 16.72 16.72 Misellaneous Operating Expenses 477025000.00 Others 51146000.00 Power and Fuel 53848000.00 Provisions Net Off Written back 106189000.00 Publicity 23517000.00 Rates and Taxes 3583000.00 Repairs 118603000.00 Security Arrangements 115867000.00 Travelling 43530000.00 Misellaneous Operating Expenses 1366466000.00 Others 202302000.00 Power and Fuel 232747000.00 Provisions Net Off Written back 358120000.00 Publicity 65259000.00 Rates and Taxes 18103000.00 Repairs 416735000.00 Security Arrangements 520293000.00 Travelling 173870000.00 6723550000.00 728748000.00 97000.00 0.00 1512573000.00 0.00 17022000.00 1082881000.00 1099903000.00 707281000.00 238250000.00 11010402000.00 19824731000.00 0.00 3104472000.00 5938420000.00 36346400000.00 19985000.00 10616302000.00 56025579000.00 467080000.00 16072715000.00 92390105000.00 103400507000.00 1832812000.00 34535421000.00 36368233000.00 36368233000.00 0.00 485116000.00 485116000.00 4007000.00 36485577000.00 36974700000.00 0.00 7983871000.00 2904003000.00 10887874000.00 15170482000.00 3999218000.00 30057574000.00 67032274000.00 103400507000.00 1.Right of use assets amounting to Rs 5289.74 Lakh is included in other Intangible Assets . 2.Lease Liability amounting to Rs 211.50 Lakh is included in other Non current Financial Liabilities 3.Lease Liability amounting to Rs 162.61 Lakh is included in other current Financial Liabilities 31052000.00 -1631565000.00 -1258745000.00 0.00 -13186308000.00 0.00 -22203000.00 3931744000.00 0.00 3340088000.00 0.00 3029228000.00 4459600000.00 670392000.00 0.00 -173110000.00 0.00 1228903000.00 8219000.00 0.00 0.00 3190637000.00 0.00 -12544000.00 0.00 624000.00 0.00 169761000.00 0.00 -2605501000.00 5676851000.00 0.00 0.00 0.00 1559665000.00 0.00 4117186000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1747000.00 806961000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1936000.00 0.00 0.00 0.00 8286600000.00 0.00 0.00 0.00 0.00 0.00 1869702000.00 0.00 0.00 0.00 -7224048000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14664000.00 1451741000.00 17150000.00 0.00 0.00 -1483555000.00 -4590417000.00 0.00 -4590417000.00 10528837000.00 5938420000.00 -753000.00 -42726000.00 -189000.00 -10753000.00