5233982025-10-012025-12-315233982025-12-315233982025-04-012025-12-315233982025-10-012025-12-31in-capmkt:OtherExpenses1Member5233982025-04-012025-12-31in-capmkt:OtherExpenses1Member5233982025-10-012025-12-31in-capmkt:ReportableSegments1Member5233982025-10-012025-12-31in-capmkt:ReportableSegments2Member5233982025-04-012025-12-31in-capmkt:ReportableSegments1Member5233982025-04-012025-12-31in-capmkt:ReportableSegments2Member5233982025-10-012025-12-31in-capmkt:ReportableSegments1Member5233982025-10-012025-12-31in-capmkt:ReportableSegments2Member5233982025-04-012025-12-31in-capmkt:ReportableSegments1Member5233982025-04-012025-12-31in-capmkt:ReportableSegments2Member5233982025-10-012025-12-31in-capmkt:ReportableSegments1Member5233982025-12-31in-capmkt:ReportableSegments1Member5233982025-10-012025-12-31in-capmkt:ReportableSegments2Member5233982025-12-31in-capmkt:ReportableSegments2Member5233982025-10-012025-12-31in-capmkt:ReportableSegments1Member5233982025-12-31in-capmkt:ReportableSegments1Member5233982025-10-012025-12-31in-capmkt:ReportableSegments2Member5233982025-12-31in-capmkt:ReportableSegments2Member5233982025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15233982025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25233982025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15233982025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares523398BOSCH-HCILNOTLISTEDINE782A01015Bosch Home Comfort India LimitedMain BoardEquity2025-04-012026-03-312026-01-282026-01-12INRMillionsQuarterlyThird quarterMulti segment2026-01-2812:00:002026-01-2815:50:00Not applicablefalsefalseNo debt securities issued2025-10-012025-12-31UnauditedStandalone47557000002350000047792000004312600000521300000-16673000005538000003820000014550000010446000004948700000-169500000-78900000-2484000006500000-64600000-581000000-1903000000000-19030000010200000-18010000027190000010-7-700-7-7Notes to financial results: <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 January 28, 2026. <BR> <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> <BR> 3. Exceptional items include: <BR> "(a) Severance pay amounting to Rs. 30.6 million and Rs. 89.7 million for the quarter and nine months ended December 31, 2025 paid to employees/workers pursuant to realignment/reorganisation/voluntary retirement scheme." <BR> "(b) During the quarter 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. <BR> <BR> Further, in accordance with the provisions of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, as amended, Robert Bosch GmbH (part of promoter group entity) had made a Public Announcement and Detailed Public Statement for an open offer on August 07, 2025 to acquire 70,00,355 equity shares of the Company from the public shareholders at a price of Rs. 1,762.54 per equity share, representing 25.75% of the paid-up equity share capital of the Company. <BR> <BR> Post completion of the Open Offer on November 26, the shareholding of the Bosch Group (Promoter and Promoter Group) increased to 82.22%, resulting in the public shareholding falling below the minimum public shareholding requirement of 25% as prescribed under Rule 19A of the Securities Contracts (Regulation) Rules, 1957 and Regulation 38 of SEBI (LODR) Regulations, 2015. As per SEBI regulations, the Company is required to restore the minimum public shareholding to 25% within a period of 12 months from the date of completion of the Open Offer." <BR> <BR> 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 in the quarter ended September 30, 2025 and nine months ended December 31, 2025. <BR> <BR> "(c) On June 24, 2025, a fire incident occurred at one of the Company’s warehouses, resulting in an estimated inventory loss of Rs. 311.0 million and a reversal of GST input tax credit amounting to Rs. 95.7 million. During the quarter ended September 30, 2025, the Company further recognized an expense of Rs. 8.6 million on account of standard deductions as per the terms of the insurance policy. <BR> <BR> During the quarter ended December 31, 2025, pursuant to the final assessment by the surveyor, the Company received Rs. 403.7 million as full and final settlement in addition to interim claim of Rs. 100 million received during the quarter ended September 30, 2025, resulting in a net gain of Rs. 107.2 million. Additionally, the Company has sold scrap of damaged inventories amounting to Rs. 13.4 million as agreed with insurance company. On settlement of insurance claim basis realisable value and sale of damaged inventories, there is a net gain to the company during the quarter which has been recognized as exceptional item." <BR> <BR> (d) On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has disclosed such incremental impact as as an Exceptional Item amounting to Rs. 168.9 million in the results for the quarter and period ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments, as required. <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.2025-04-012025-12-31UnauditedStandalone173334000001882000001752160000093413000002294300000481500000163190000081200000455600000358670000017872500000-350900000-211600000-56250000017600000-142800000-1252000000-4373000000000-4373000007500000-42980000027190000010-16.1-16.100-16.1-16.1Other Expenses1044600000Other Expenses3586700000Cooling products for comfort and commercial use4610900000Designand development services235000000Cooling products for comfort and commercial use16901800000Designand development services71330000048459000001761510000090200000281700000475570000017333400000Cooling products for comfort and commercial use-155400000Designand development services24100000Cooling products for comfort and commercial use-341600000Designand development services71900000-131300000-269700000382000008120000078900000211600000-248400000-562500000Cooling products for comfort and commercial use13138300000Designand development services16768000001481510000075340000015568500000Cooling products for comfort and commercial use10640300000Designand development services32660000010966900000850000010975400000Remeasurement of post employment benefit obligations13600000Deferred tax (credit) charge-340000010200000Remeasurement of post employment benefit obligations10000000Deferred tax (credit) charge-250000075000000000102000007500000