5411432026-01-012026-03-315411432026-03-315411432025-03-315411432025-04-012026-03-315411432026-01-012026-03-31in-capmkt:OtherExpenses1Member5411432026-01-012026-03-31in-capmkt:OtherExpenses2Member5411432026-01-012026-03-31in-capmkt:OtherExpenses3Member5411432026-01-012026-03-31in-capmkt:OtherExpenses4Member5411432026-01-012026-03-31in-capmkt:OtherExpenses5Member5411432026-01-012026-03-31in-capmkt:OtherExpenses6Member5411432026-01-012026-03-31in-capmkt:OtherExpenses7Member5411432026-01-012026-03-31in-capmkt:OtherExpenses8Member5411432026-01-012026-03-31in-capmkt:OtherExpenses9Member5411432025-04-012026-03-31in-capmkt:OtherExpenses1Member5411432025-04-012026-03-31in-capmkt:OtherExpenses2Member5411432025-04-012026-03-31in-capmkt:OtherExpenses3Member5411432025-04-012026-03-31in-capmkt:OtherExpenses4Member5411432025-04-012026-03-31in-capmkt:OtherExpenses5Member5411432025-04-012026-03-31in-capmkt:OtherExpenses6Member5411432025-04-012026-03-31in-capmkt:OtherExpenses7Member5411432025-04-012026-03-31in-capmkt:OtherExpenses8Member5411432025-04-012026-03-31in-capmkt:OtherExpenses9Member5411432026-03-31OtherNoncurrentFinancialAssetsDomain15411432026-03-31OtherNoncurrentFinancialAssetsDomain25411432026-03-31OtherNoncurrentAssetsDomain15411432026-03-31OtherNoncurrentAssetsDomain25411432026-03-31OtherNoncurrentAssetsDomain35411432026-03-31OtherCurrentFinancialAssetsDomain15411432026-03-31OtherCurrentFinancialAssetsDomain25411432026-03-31OtherCurrentFinancialAssetsDomain35411432026-03-31OtherCurrentFinancialAssetsDomain45411432026-03-31OtherCurrentFinancialAssetsDomain55411432026-03-31OtherCurrentAssetsDomain15411432026-03-31OtherCurrentAssetsDomain25411432026-03-31OtherCurrentAssetsDomain35411432026-03-31OtherCurrentAssetsDomain45411432026-03-31OtherCurrentAssetsDomain55411432026-03-31OtherCurrentAssetsDomain65411432026-03-31OtherCurrentAssetsDomain75411432026-03-31OtherCurrentAssetsDomain85411432026-03-31OtherCurrentAssetsDomain95411432026-03-31OtherNoncurrentFinancialLiabilitiesDomain15411432026-03-31OtherNoncurrentFinancialLiabilitiesDomain25411432026-03-31OtherNoncurrentLiabilitiesDomain15411432026-03-31OtherNoncurrentLiabilitiesDomain25411432026-03-31OtherNoncurrentLiabilitiesDomain35411432026-03-31OtherCurrentFinancialLiabilitiesDomain15411432026-03-31OtherCurrentFinancialLiabilitiesDomain25411432026-03-31OtherCurrentFinancialLiabilitiesDomain35411432026-03-31OtherCurrentFinancialLiabilitiesDomain45411432026-03-31OtherCurrentFinancialLiabilitiesDomain55411432026-03-31OtherCurrentFinancialLiabilitiesDomain65411432026-03-31OtherCurrentFinancialLiabilitiesDomain75411432026-03-31OtherCurrentLiabilitiesDomain15411432026-03-31OtherCurrentLiabilitiesDomain25411432026-03-31OtherCurrentLiabilitiesDomain35411432026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15411432025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares541143BDLNOTLISTEDINE171Z01026Bharat Dynamics LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-05-20INRLakhsQuarterlyFourth quarterSingle segmentManufacture of Weapons systems2026-05-2811:30:002026-05-2814:15:00trueCash Flow IndirectNot applicabletruefalseNANAfalsetrue2026-05-28https://bdl-india.in/en/policies-codesfalsefalseNA2026-01-012026-03-31AuditedStandalone48020440001191645000599368900054350980000-36294540001035130000667900019846200014088330004454748000153894100001538941000333777000733430004071200000113182100000001131821000-128530001118968000183281200053.093.09003.093.09Ministry of Corporate Affairs (MCA) vide G.S.R. No. 463 (E) dated 5 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> The financial results for the year ended 31 March 2026 have been audited by statutory auditors of the company. <BR> The audited results for the year ended 31 March 2026 are subject to supplementary audit by the Comptroller and Auditor General of India u/s 143(6) of the Companies Act, 2013. <BR> Reconstitution of Audit Committee of the Board of Directors of the Company could not be completed following expiration of the tenure of Independent Directors, as requisite quorum as mandated under the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 was not met. Since the company is a government company, appointment and reappointment of directors fall under the purview of the Government of India, which is currently under process. Consequently, in the absence of a duly constituted Audit Committee, the Board of Directors have reviewed and approved the above statement of financial results at their meeting held on 28 May 2026. <BR> The company has invested in Electronic Warfare (Defence) Testing Foundation and Advanced Materials (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. <BR> An interim dividend of Rs 4.50 per equity share of Rs 5/- each for the year 2025-26 was paid in the month of February 2026. <BR> The Board of Directors have recommended Final dividend of Rs 0.40 per equity share of Rs 5 each on the paid up share capital of the company for the financial year 2025-26, subject to the approval of the shareholders in the ensuing Annual General Meeting of the company. <BR> Inventories include Rs 8327.07 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 against these firm orders/LOI being in excess of the assets acquired including these inventories. <BR> The figures for the fourth quarter ended 31 March, 2026 are the balance figures between the audited results for the full year ended 31 March, 2026 and the unaudited year-to-date figures upto 31 December 2025 which were subject to limited review. <BR> The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with current period figures. <BR> Impact of Labour codes: <BR> On 21 November 2025, The Government of India notified provisions of 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, which consolidates the existing 29 Labour laws into a unified framework governing employee benefits. The Company has assessed the financial impact of these changes which has resulted in additional liability of Rs 703.65 lakhs. The company continues to monitor the developments pertaining to labour codes and will evaluate the impact if any on the employee benefits related liability. <BR> 2025-04-012026-03-31AuditedStandalone24417918000423769500028655613000199555040000-773056500053557170003387200075928600046035970002297741100056782020000567820200011606000003142260001474826000042033760000000420337600046060004207982000183281200054057688100011.4711.470011.4711.47Misellaneous Operating Expenses961273000Power and Fuel55122000Provisions Net Off Written back11177000Publicity6114000Rates and Taxes1411000Repairs109483000Security Arrangements139053000Travelling62847000Others62353000Misellaneous Operating Expenses2578706000Power and Fuel237269000Provisions Net Off Written back358373000Publicity57910000Rates and Taxes18442000Repairs361901000Security Arrangements537607000Travelling226206000Others227183000700485600017410190009700001775808000124601100039060000389370001079032000115702900091156300012089020001504528500046256374000042287890008633149000384600000002038300048005810005614290200010114390002415898900012756970400000142614989000183281200040576881000424096930004240969300000004648660004648660004699000362775170003674708200005169150002783092300028347838000358976900031937607000275545330003966074000063458214000001002052960001426149890001. Right of use assets amounting to Rs.4817.95 lakh is included in other intangible assets. <BR> 2. Lease Liability of Rs. 31.52 lakh is included in other current financial liabilities.Claims/Refunds receivable626535000Deferred Debts452497000Capital advances916913000Deferred expense139017000Contract cost152972000Claims/Refunds receivable455878000Deferred Debts47812000Unbilled Receivables3041650000Interest accrued on Deposits1252869000Interest accrued - Others2372000Advances other than capital advances: Advances to vendors21412554000Prepaid expenses77938000Deposits188523000Deferred Expense13902000Earmarked balances with banks for unpaid dividend3181000Earmarked balances in ESCROW Accounts141315000Balances with Revenue Authorities2227917000CSR Expenditure available for setoff1808000Contract Cost91851000Deferred Credit139152000Embedded derivative liability (Deferred liability)325714000Advances from Customers35876160000Deferred Income142965000Deferred Revenue258392000Lease Liabilities3152000Current maturities of Deferred credit49170000Deposits245314000Creditors for expenses2458322000Employee benefits payable415315000Capital works54306000Others364190000Advances from Customers26714656000Deferred Income14297000Statutory remittances82558000033872000-1977348800040347740000-6692210000-152972000-4828000045996920000132922330000777386100030269320007592860000-1208942000360000-47112000150620000031193560000-114660000006522400002547470000822567200000021856550000604001700000000000340002173175000000270000114286000000000000000337848700002105100000319613300000000000001799800019036000001997100000-194156900072945810000729458100013385680008633149000Remeasurement of the defined benefit plans-17175000-17175000Remeasurement of the defined benefit plans61560006156000-43220001550000-128530004606000