5232292025-04-012025-06-305232292025-04-012025-06-30in-capmkt:OtherExpenses1Member5232292025-04-012025-06-30in-capmkt:OtherExpenses2Member5232292025-04-012025-06-30in-capmkt:OtherExpenses3Member5232292025-04-012025-06-30in-capmkt:OtherExpenses4Member5232292025-04-012025-06-30in-capmkt:OtherExpenses5Member5232292025-04-012025-06-30in-capmkt:OtherExpenses6Member5232292025-04-012025-06-30in-capmkt:OtherExpenses7Member5232292025-04-012025-06-30in-capmkt:OtherExpenses8Member5232292025-04-012025-06-30in-capmkt:OtherExpenses9Member5232292025-04-012025-06-30in-capmkt:OtherExpenses10Member5232292025-04-012025-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares523229BHARATSENOTLISTEDINE415D01024Bharat Seats LimitedMain BoardEquity2025-04-012026-03-312025-07-292025-07-22INRLakhsQuarterlyFirst quarterSingle segmentManufacture of Complete seating system and interior component for the automotive and surface transport2025-07-2911:45:002025-07-2913:20:00Declaration of unmodified opinionfalsefalseNA2025-04-012025-06-30UnauditedStandalone427061400010665000428127900036856840000-36644000156325000250450007942700024802000041578570001234220000123422000296680001995000316630000917590000000917590001370009189600012560000021.461.46001.461.461 The above financial results of Bharat Seats Limited the Company have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under section 133 of the Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 as amended. <BR> <BR> 2. The Sales Purchase have been recognised based on contract price with the customers vendors which are subject to escalations and de escalations basis annual price revision. The Company estimated such escalations and de escalations on best estimate basis and these will be formalised by year end. <BR> <BR> 3. In line with the provisions of IND AS 108 Operating Segment the Company is engaged in the business of manufacturing of different seating systems Automotive parts and Components for automobile industry which constitute single reporting business segment hence no segment disclosures are required. <BR> <BR> 4. During the financial year 2023 24 the Income Tax Department the department conducted a search under section 132 of the Income Tax Act 1961 at certain premises of the Company including manufacturing locations and residence of few of its employees key managerial personnel. The Company received demand orders amounting to Rs. 2243.72 lacs excluding penalties for the Assessment Years 2014 15 to 2024 25, along with a penalty demand order of Rs. 524.28 lacs for the Assessment Year 2022-23. The Company has filed appeals against the tax and penalty demand orders received from department with the Commissioner of Income Tax Appeals. Subsequently, the Company has filed rectification application of Rs. 1187.66 lacs concerning the outstanding demand. <BR> As per Companys own assessment and also based on legal advice management is confident of favourable outcome for such appeals. Pending outcome of appeal proceedings no adjustment has been made to these financial results. <BR> <BR> 5. The company has issued 31400000 fully paid up bonus equity shares each with a nominal value of Rs 2, in a 1 1 ratio pursuant to approval granted by shareholders for every existing equity share with a face value of Rs 2 one additional equity share with a face value of Rs 2 was issued. As a result of the share allotment on December 23 2024, the companys issued subscribed and paid-up capital has increased to Rs 1256 lakhs. Consequently the basic and diluted earnings per equity share have been recalculated to Rs. 1.05 for the corresponding quarter ending June 30 2024. <BR> <BR> 6. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 29th July 2025. Power and fuel38391000Repair and maintenance18077000Insurance5702000Research and development expenses4374000Consumption of stores and spares1959000Technical Fee & Royalty6355000Contract manpower and jobwork expenses99470000Legal and professional expenses21595000Freight Outward14754000Other Misc Exp37343000-18300046000137000Unauditedtrue SR Batliboi & Co LLPtrue2027-07-31