BHARATSE2025-10-012025-12-31BHARATSE2025-04-012025-12-31BHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses1MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses2MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses3MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses4MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses5MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses6MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses7MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses8MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses9MemberBHARATSE2025-10-012025-12-31in-capmkt:OtherExpenses10MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses1MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses2MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses3MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses4MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses5MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses6MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses7MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses8MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses9MemberBHARATSE2025-04-012025-12-31in-capmkt:OtherExpenses10MemberBHARATSE2025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares523229BHARATSENOTLISTEDINE415D01024Bharat Seats LimitedMain BoardEquity2025-04-012026-03-312026-02-032026-01-28INRLakhsQuarterlyThird quarterSingle segmentManufacture of Complete seating system and interior component for the automotive and surface transport2026-02-0311:45:002026-02-0312:45:00Declaration of unmodified opinionfalsefalseNo2025-10-012025-12-31UnauditedStandalone491007800094890004919567000414412400074671000-324600016440900022303000902450002787920004771298000148269000-1373700013453200036218000-69000035528000099004000000099004000-15800009742400012560000021.581.58001.581.58NOTES <BR> <BR> 1 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 point 72 lacs excluding penalties for the Assessment Years 2014 15 to 2024 25, along with a penalty demand order of Rs 524 point 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 point 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 Effective 21 November 2025 The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and eligibility of certain employee related social security benefits <BR> Following a comprehensive assessment conducted by the Company information currently available and consistent with the FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India the Company has evaluated the incremental impact resulting from the implementation of these codes Given the materiality regulatory driven nature and non recurring aspect of this impact, the Company has recognized an exceptional item in the financial results for the quarter and nine month period ending December 31 2025 amounting to Rs 137 point 37 lacs which includes gratuity and compensated absences <BR> The Company will continue to monitor developments and clarifications from the Government regarding other aspects of the New Labour Codes and will make appropriate accounting adjustments as necessary based on these developments <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 February 03 20262025-04-012025-12-31UnauditedStandalone13766736000470910001381382700011641505000182803000-268080004810010007722000026023700079327700013409235000404592000-1373700039085500010029000078400010107400002897810000000289781000-130600028847500012560000024.614.61004.614.61Power and fuel42599000Freight18255000Repair and maintenance Building & Plant Machinery22684000Insurance3742000Research and development expenses2498000Consumption of stores and spares3029000Contract manpower and jobwork expenses114867000Legal and professional expenses22120000Technical know how fees and royalty4811000Other Expenses44187000Power and fuel125011000Freight51782000Repair and maintenance Building & Plant Machinery61846000Insurance16758000Research and development expenses10921000Consumption of stores and spares7565000Contract manpower and jobwork expenses323981000Legal and professional expenses57822000Technical know how fees and royalty19229000Other Expenses1183620001580000130600000-1580000-1306000UnauditedtrueSR Batliboi & Co LLPtrue2027-07-31