BDL2024-10-012024-12-31 BDL2024-10-012024-12-31 BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses04Member BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses05Member BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses06Member BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses07Member BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses08Member BDL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses09Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses04Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses05Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses06Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses07Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses08Member BDL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses09Member BDL2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541143 BDL Notlisted Bharat Dynamics Limited Equity 2024-04-01 2025-03-31 2025-02-06 2025-01-24 INR Lakhs Third quarter 09:45:00 11:15:00 2025-02-06 2025-02-06 Not applicable Single segment Manufacture of Weapons systems 2024-10-01 2024-12-31 Unaudited Standalone 8321369000.00 844208000.00 9165577000.00 3247001000.00 0.00 450565000.00 1219022000.00 7095000.00 177008000.00 2136046000.00 7236737000.00 1928840000.00 0.00 1928840000.00 726724000.00 -269138000.00 457586000.00 0.00 1471254000.00 0.00 0.00 0.00 0.00 1471254000.00 29659000.00 1500913000.00 0.00 0.00 1832812000.00 5 4.01 4.01 0.00 0.00 4.01 4.01 These unaudited Financial 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 (Listing Obligations and Disclosure Requirements) Regulations 2015 and amendments thereto. Ministry of Corporate Affairs (MCA) vide G.S.R. No. 463 (E) dated 5th June 2015 as amended vide notification No. 1/2/ 2014-CL-V dated 23 February 2018 has exempted the Government companies engaged in defence production from the requirement of Segment Reporting. 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 Dec 2024. Reconstitution of Audit Committee of the Board of Directors of the Company could not be made after completion of tenure of five Independent Directors in the month of December 2024 due to inadequate number of Independent Directors as required under the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. As the Company is a government entity, the appointment and reappointment of directors falls under the purview of the Government of India, which is in process. Consequently, in the absence of a duly constituted Audit Committee, the Board of Directors have reviewed and approved the above statement of financial results at their meeting held on 6 February 2025 An interim dividend of Rs 4 per share for the FY 2024-25 has been declared by the Board of Directors at their meeting held on 06 feb 2025 Inventories include Rs 8338.85 Lakhs as on 31 march 2024 which are non moving for more than 5 year procured by the company based on the firm order that were susbsequently short closed by the customer which is backed by advance of Rs36,234.42 Lakhs received from these contracts. Although the company accouting 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 order being in excess of the assets acquired including these inventories and expenditure incurred thereon. During the quarter the company conducted as assessment of its customer contract including a specific contract aimed at gaining expsoure to the niche technology in the global defence industry. This contract presents opportunities for the company to become part of global supply chain partner of a leading defence manufacture. These opportunities are not immediate and are expected to materialize in the future. The company thus classified this contract as an onerous contract in accordance with ind AS 37 Provision. Contingent Liabilities and Contingent Assets and accordingly the company had recognized a provision of Rs 13461.18 Lakh in the financial statement for the quarter and nine months ending 31 dec 2024. The company will continue to evaluate these contracts periodically and adjust provision as necessary in subsequent reporting periods. The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with current period figures. The company has entered into two Joint Ventures viz., Electonic Warfare (Defence) Testing Foundation and Advanced Materials (Defence) Testing Foundation which are registered as per Section 8 of the Companies Act, 2013 Single segment 2024-04-01 2024-12-31 Unaudited Standalone 15680752000.00 2508331000.00 18189083000.00 7098381000.00 0.00 -841105000.00 4109103000.00 25956000.00 510433000.00 3580439000.00 14483207000.00 3705876000.00 0.00 3705876000.00 1182717000.00 -245574000.00 937143000.00 0.00 2768733000.00 0.00 0.00 0.00 0.00 2768733000.00 -3610000.00 2765123000.00 0.00 0.00 1832812000.00 5 7.55 7.55 0.00 0.00 7.55 7.55 Misellaneous Operating Expenses 325053000.00 Others 49583000.00 Power and Fuel 56337000.00 Provisions Net Off Written back 1382834000.00 Publicity 39934000.00 Rates and Taxes 6181000.00 Repairs 116348000.00 Security Arrangements 103605000.00 Travelling 56171000.00 Misellaneous Operating Expenses 904140000.00 Others 141508000.00 Power and Fuel 185638000.00 Provisions Net Off Written back 1468378000.00 Publicity 83722000.00 Rates and Taxes 14830000.00 Repairs 249588000.00 Security Arrangements 393600000.00 Travelling 139035000.00 39635000.00 -4824000.00 9976000.00 -1214000.00