BDL2023-01-012023-03-31 BDL2023-01-012023-03-31 BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses02Member BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses03Member BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses04Member BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses05Member BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses06Member BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses07Member BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses08Member BDL2023-01-012023-03-31in-bse-fin:OneOperatingExpenses09Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses02Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses03Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses04Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses05Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses06Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses07Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses08Member BDL2023-01-012023-03-31in-bse-fin:FourOperatingExpenses09Member BDL2023-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541143 BDL NOTLISTED Bharat Dynamics Limited Equity 2022-04-01 2023-03-31 2023-05-25 2023-05-17 INR Lakhs Yearly 12:00:00 14:45:00 2023-05-25 2023-05-25 true Cash Flow Indirect Declaration of unmodified opinion Single segment Manufacture of Weapons systems 2023-01-01 2023-03-31 Audited Standalone 7982571000.00 371707000.00 8354278000.00 2431569000.00 0.00 1299390000.00 1343153000.00 8470000.00 139402000.00 1074168000.00 6296152000.00 2058126000.00 0.00 2058126000.00 558660000.00 -28123000.00 530537000.00 0.00 1527589000.00 0.00 0.00 0.00 0.00 1527589000.00 1747000.00 1529336000.00 0.00 0.00 1832812000.00 10 8.33 8.33 0.00 0.00 8.33 8.33 0.00 0.00 0.00 Ministry of Corporate Affairs (MCA) has exempted the company engaged in defence production from the requirement of Segment Reporting. A Final dividend of Rs1.20 per equity share for the FY 2022-23 has been recommended by the Board of Directors at the meeting held on 25 May 2023. The Financial results for the year ended 31 March 2023 have been audited by statutory auditors of the company. The audited results for the year ended 31 March 2023 is subject to supplementary audit by the Comptroller and Auditor General of India u/s 143(6) of the Companies Act,2013. The above results have been reviewed by the Audit committee and approved by the Board of Directors in their meetings held on 25 May 2023. 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 Company has no Subsidiaries/Associates/Joint Ventures. Exceptional items during the year ended 31,March 2022 comprise of impairment loss provided on Right of use assets and Property, plant and Equipment at Amravati unit. Due to the ongoing Russia-Ukraine war, there are delays in receipt of certain electronic components and explosives from foreign OEMs which has impacted the performance during F.Y 2022-23 and the company is exploring alternatives to mitigate the impact. 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 hasbeen 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. During the F.Y 2022-23, the company has changed it's accounting policy on Customer Financed Assets to be in line with the requirement of Ind AS 115.Due to the revision of accounting policy, Revenue from Operations has gone up by Rs 1489.03 Lakhs and PAT has gone up by Rs 969.23 Lakhs. Single segment 2022-04-01 2023-03-31 Audited Standalone 24893925000.00 1554022000.00 26447947000.00 12103346000.00 0.00 -190372000.00 5324643000.00 45364000.00 772579000.00 3574352000.00 21629912000.00 4818035000.00 0.00 4818035000.00 1277536000.00 18750000.00 1296286000.00 0.00 3521749000.00 0.00 0.00 0.00 0.00 3521749000.00 17975000.00 3539724000.00 0.00 0.00 1832812000.00 10 30282165000.00 19.22 19.22 0.00 0.00 19.22 19.22 0.00 0.00 0.00 Misellaneous Operating Expenses 502057000.00 Others 45608000.00 Power and Fuel 51577000.00 Provisions Net Off Written back 175974000.00 Publicity 37597000.00 Rates and Taxes 1973000.00 Repairs 86243000.00 Security Arrangements 122943000.00 Travelling 50196000.00 Misellaneous Operating Expenses 1676904000.00 Others 209961000.00 Power and Fuel 205150000.00 Provisions Net Off Written back 384008000.00 Publicity 100839000.00 Rates and Taxes 16748000.00 Repairs 299208000.00 Security Arrangements 524611000.00 Travelling 156923000.00 6462838000.00 743466000.00 97000.00 0.00 1622433000.00 0.00 17386000.00 1060314000.00 1077700000.00 564202000.00 252152000.00 10722888000.00 18224375000.00 0.00 1845727000.00 10528837000.00 28059800000.00 20216000.00 13241177000.00 53695757000.00 1194887000.00 2886407000.00 76001426000.00 86724314000.00 1832812000.00 30282165000.00 32114977000.00 32114977000.00 0.00 493158000.00 493158000.00 3700000.00 32052818000.00 32549676000.00 0.00 4643783000.00 1690822000.00 6334605000.00 12207882000.00 3517174000.00 22059661000.00 54609337000.00 86724314000.00 1.Right of use assets amounting to Rs 5486.03 Lakh is included in other Intangible Assets . 2.Lease Liability amounting to Rs 374.11 Lakh is included in other Non current Financial Liabilities 3.Lease Liability amounting to Rs 146.64 Lakh is included in other current Financial Liabilities 45364000.00 -1795100000.00 1195886000.00 0.00 536830000.00 -2417000.00 -651738000.00 -306867000.00 0.00 -880915000.00 0.00 -3265306000.00 24060857000.00 772579000.00 0.00 -149568000.00 0.00 128492000.00 45131000.00 0.00 0.00 1117617000.00 0.00 -13024000.00 0.00 -1006000.00 0.00 64120000.00 0.00 18665701000.00 23483736000.00 0.00 0.00 0.00 2181218000.00 0.00 21302518000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1936000.00 1082571000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1085242000.00 0.00 -11714900000.00 0.00 -11710293000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13196000.00 1669166000.00 31463000.00 0.00 0.00 -1713825000.00 7878400000.00 0.00 7878400000.00 2650437000.00 10528837000.00 2334000.00 24020000.00 587000.00 6045000.00