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Controls - Hitachi Air Conditioning India LimitedMain BoardEquity2025-04-012026-03-312025-11-142025-10-13INRMillionsQuarterlySecond quarterMulti segment2025-11-1412:30:002025-11-1414:45:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-05-20https://buy.hitachiaircon.in/cms/materials/3f846d49e9.pdffalsefalseThere is no default in payment of Loan / deposits2025-07-012025-09-30UnauditedStandalone4051400000111700000416310000016179000006683000005748000005345000002690000015380000010133000004589500000-426400000-99700000-5261000005000000-131500000-1265000000-3996000000000-3996000004000000-39560000027190000010-14.7-14.700-14.7-14.7Notes: <BR> 1 The above financial results are prepared in compliance with recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34") as notified under section 133 of the Companies Act, 2013 ("the Act") [Companies (Indian Accounting Standards) Rules, 2015], as amended. The above financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 14, 2025. <BR> 2 In accordance with Ind AS 108 - Operating Segment, the Company has identified two business segments viz., i) Cooling products for comfort and commercial use and ii) Design and development services. The segment wise information as required by Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is furnished in Annexure 1. <BR> 3 Exceptional items include: <BR> (a) Severance pay amounting to Rs. 26.1 million and Rs. 59.1 million for the quarter and half year ended September 30, 2025 were paid to employees/workers pursuant to realignment/reorganisation/voluntary retirement scheme. <BR> (b) During the quarter and half year ended September 30, 2025, Robert Bosch GmbH completed the acquisition of the Residential & Light Commercial HVAC business of the joint venture between Johnson Controls and Hitachi Air Conditioning globally, including its Indian operations. Following this change in ownership and to ensure brand alignment, the company has been renamed to Bosch Home Comfort India Limited. The name change was approved by the shareholders on October 18, 2025, and by the Ministry of Corporate Affairs with effect from November 4, 2025. Further, pursuant to global acquisition by Robert Bosch GmbH, the Company has recognized a one time retention bonus expense of Rs. 65 million to support continuity in key managerial roles during the quarter and half year ended September, 2025. <BR> (c) On June 24, 2025, there was a fire incident at one of the Company's warehouse. The Company has estimated a loss of inventory amounting to Rs. 311.0 million and reversal of GST credit amounting to Rs. 95.7 million. The Company has adequate insurance coverage for the aforementioned loss, and the insurance claim process is ongoing. Based on the communication from surveyor (on behalf of insurance company) and management with the support of independent assessment believes that recovery from insurance company is certain. <BR> During the quarter and half year ended September 30, 2025, company has recognized an expense of Rs. 8.6 million on account of standard deduction as per the insurance policy and the company has received an interim relief from the insurance company amounting to Rs. 100.0 million which has been adjusted against the claim receivable." <BR> 4 Current tax represents current tax liability in respect of a foreign jurisdiction. Due to tax losses in India, tax credit relating to the said current tax liability is not available to the Company. <BR> 5 The Company predominantly operates in the air conditioning business which is seasonal in nature and major market demand is generated during the first and last quarter of the every financial year.2025-04-012025-09-30UnauditedStandalone1257770000016470000012742400000502870000017730000002148900000107810000043000000310100000254210000012923900000-181500000-132700000-31420000011100000-78200000-671000000-2471000000000-247100000-2700000-24980000027190000010-9.1-9.100-9.1-9.1Other Expenses1013300000Other Expenses254210000028152000003636000007600000026030000068000000000028200000282000005501000004991000004530900000456630000002072700000188600000810000030000035010000026198000000347200000753330000000120642000002719000004501200000477310000047731000000000305800000305800000475000000003356000001116400000152030000028290000026832000002966100000579800000506620000037060000073790000000617470000000729110000012064200000Cooling products for comfort and commercial use3915000000Design and development services238600000Cooling products for comfort and commercial use12290900000Design and development services478300000415360000012769200000102200000191500000405140000012577700000Cooling products for comfort and commercial use-422200000Design and development services22700000Cooling products for comfort and commercial use-186300000Design and development services47800000-399500000-138500000269000004300000099700000132700000-526100000-314200000Cooling products for comfort and commercial use10026300000Design and development services13369000001136320000070100000012064200000Cooling products for comfort and commercial use7019000000Design and development services26400000072830000008100000729110000043000000285840000021024000000141000000000-57068000000003101000000300000000540000002860000000000-875000000-489200000-803400000000553000000-858700000000000005800000391300000000000000000000000286000000200000-3567000000000000015203000000932000001386700000132000000027200000-11882000003100000-11851000001373700000188600000Remeasurement of post employment benefit obligations5300000Income tax relating to remeasurement of post employment benefit obligation-13000004000000Remeasurement of post employment benefit obligations-3600000Income tax relating to remeasurement of post employment benefit obligation900000-270000000004000000-2700000Bosch Home Comfort India Limited (Formerly knonw as Johnson Controls-Hitachi Air Conditioning India Limited)******Highly Electrical Appliances India Pvt. 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