5411432025-04-012025-06-305411432025-04-012025-06-30in-capmkt:OtherExpenses1Member5411432025-04-012025-06-30in-capmkt:OtherExpenses2Member5411432025-04-012025-06-30in-capmkt:OtherExpenses3Member5411432025-04-012025-06-30in-capmkt:OtherExpenses4Member5411432025-04-012025-06-30in-capmkt:OtherExpenses5Member5411432025-04-012025-06-30in-capmkt:OtherExpenses6Member5411432025-04-012025-06-30in-capmkt:OtherExpenses7Member5411432025-04-012025-06-30in-capmkt:OtherExpenses8Member5411432025-04-012025-06-30in-capmkt:OtherExpenses9Member5411432025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares541143BDLNOTLISTEDINE171Z01026Bharat Dynamics LimitedMain BoardEquity2025-04-012026-03-312025-08-122025-07-31INRLakhsQuarterlyFirst quarterSingle segmentManufacture of Weapons systems2025-08-1213:30:002025-08-1215:30:00Not applicablefalsefalseNA2025-04-012025-06-30UnauditedStandalone2479290000868624000334791400020653400000-147300200013196970006962000176614000102097200031165830002313310000231331000447270003106000478330000183498000000018349800038148000221646000183281200050.50.5000.50.51. The unaudited Financial results are prepared in accordance with applicable accounting standards i.e. Ind AS, as prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 as amended. <BR> 2.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. <BR> 3.A Final dividend of Rs 0.65 per equity share of Rs 5 each for the financial year 2024-25 has been recommended by the Board of Directors at the meeting held on 27 May 2025, subject to approval of the shareholders in the ensuing Annual General Meeting of the company. <BR> 4.The figures of quarter ended 31 March 2025 are the balancing figures between the audited figures of the full financial year 31 March 2025 and the unaudited figures up to 31 December 2024. <BR> 5.As required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (As amended), Statutory Auditors have conducted a limited review of the above financial results for the quarter and period ended 30 June 2025. <BR> 6.The above statement of financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 August 2025. <BR> 7.Code on Social Security, 2020: <BR> 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. <BR> 8.Inventories include Rs 8331.44 lakh (Rs 8331.44 lakh as of 31 March, 2025) 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. <BR> 9.The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with current period figures. <BR> 10.The Company has invested in Advanced Materials (Defence) Testing Foundation and Electronic Warfare (Defence) Testing Foundation which are not-for-profit companies registered under Section 8 of the Companies Act, 2013. Though these entities are associates, these entities are not considered for preparation of consolidated financial statements as the company does not have rights to variable returns from its involvement, other than equity investment.Misellaneous Operating Expenses450522000Power and Fuel68811000Provisions Net Off Written back144207000Publicity38480000Rates and Taxes12582000Repairs76707000Security Arrangements123038000Travelling51318000Others55307000Reameasurement of the defined benefits plans50978000509780001283000038148000