5000432025-10-012025-12-315000432025-04-012025-12-315000432025-10-012025-12-31in-capmkt:OtherExpenses1Member5000432025-04-012025-12-31in-capmkt:OtherExpenses1Member5000432025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15000432025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500043BATAINDIANOTLISTEDINE176A01028BATA INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-092026-01-28INRMillionsQuarterlyThird quarterSingle segmentFootwear and Accessories2026-02-0915:00:002026-02-0919:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated9446810000210420000965723000048844000027176100009502300001114150000322890000104000000020559400008689260000967970000-79250000888720000229920000-222000022770000006610200000000661020000143900006754100000064264000055.145.14005.145.141. The consolidated financial results include results of Bata India Limited (the Holding Company), Bata Properties Limited and Way Finders Brands Limited (the wholly owned subsidiaries), (Holding company and its wholly owned subsidiaries together referred to as the Group). <BR> <BR> 2. The Statement of Consolidated Unaudited Financial Results for the quarter and nine months ended 31st December 2025 (hereinafter referred to as consolidated financial results) were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 09th February 2026. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. <BR> <BR> 3. During the year ended 31st March 2025, the Holding Company implemented a voluntary retirement scheme at one of its manufacturing units, incurring an expense of Rs. 107.84 million, which was disclosed as an exceptional item. Subsequently, during the nine months ended 31st December 2025, additional expenditure of Rs. 47. 78 million was incurred related to the same scheme at this manufacturing unit. Furthermore, during the quarter ended 30th September 2025, a separate voluntary retirement scheme was introduced at another manufacturing unit, resulting in an expenditure of Rs. 82.69 million and additional expenditure of Rs 12.59 million was incurred related to same scheme during the quarter ended 31st December 2025. This expense has also been disclosed as an exceptional item. <BR> <BR> 4. Subsequent to the quarter and nine months ended 31st December 2025, the Group has implemented a voluntary retirement scheme at one of its manufacturing units incurring an expense of Rs. 280.60 million. <BR> <BR> 5. The Group operates in a single business segment, i.e., Footwear and Accessories. <BR> <BR> 6. On 21st November, 2025, the Government of India notified the provisions of the Code on Wages, 2019, the Industrials Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (together referred to as the Labour Codes), which consolidates twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The Group has assessed the financial implications of these changes which has resulted in increase in gratuity liability and leave liability arising out of past service cost by Rs. 66.66 million. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. This expense has been disclosed as an exceptional item. <BR> <BR> 7. During the nine months ended 31st December 2024 and year ended 31st March 2025, the Board of Directors of the Holding Company approved the sale of the freehold industrial land to an unrelated party for a consideration of Rs. 1,560.00 million. The sale deed had been executed and the total consideration also received on the same date. There was a gain on sale of aforesaid land (net of related expenses) of Rs. 1,339.52 million which had been disclosed as an exceptional item. <BR> <BR> 8. Figures of previous periods have been regrouped/ reclassified wherever necessary to conform to the current period classification. <BR> <BR> 9. The report of statutory auditors is being filed with National Stock Exchange of India Limited, BSE Limited and The Calcutta Stock Exchange Limited. For more details on the financial results, please visit Investor Relations section of our website: www.bata.in and unaudited financial results at Corporate section of www.nseindia.com, www.bseindia.com and www.cse-india.com. <BR> <BR> Note: <BR> Exceptional Items for the Quarter ended 31st December 2025 includes: <BR> 1. Expense towards VRS: Rs. 12.59 Million <BR> 2. Impact of labour codes: Rs. 66.66 Million <BR> <BR> Exceptional Items for the Nine months ended 31st December 2025 includes: <BR> 1. Expense towards VRS: Rs. 143.06 Million <BR> 2. Impact of labour codes: Rs. 66.66 Million2025-04-012025-12-31UnauditedConsolidated26878690000594530000274732200001772000000909279000012464600003390600000100984000031506700005818800000254811600001992060000-2097200001782340000535990000-7361000046238000001319960000000013199600008990000132895000000642640000510.2710.270010.2710.27Other Expenses2055940000Other Expenses5818800000Items that will not be reclassified to profit or loss1924000019240000Items that will not be reclassified to profit or loss120200001202000048500003030000143900008990000