5266662026-01-012026-03-315266662026-03-315266662025-03-315266662025-04-012026-03-315266662026-01-012026-03-31in-capmkt:OtherExpenses1Member5266662026-01-012026-03-31in-capmkt:OtherExpenses2Member5266662026-01-012026-03-31in-capmkt:OtherExpenses3Member5266662026-01-012026-03-31in-capmkt:OtherExpenses4Member5266662026-01-012026-03-31in-capmkt:OtherExpenses5Member5266662025-04-012026-03-31in-capmkt:OtherExpenses1Member5266662025-04-012026-03-31in-capmkt:OtherExpenses2Member5266662025-04-012026-03-31in-capmkt:OtherExpenses3Member5266662025-04-012026-03-31in-capmkt:OtherExpenses4Member5266662025-04-012026-03-31in-capmkt:OtherExpenses5Member5266662026-03-31OtherNoncurrentFinancialAssetsDomain15266662026-03-31OtherNoncurrentAssetsDomain15266662026-03-31OtherCurrentFinancialAssetsDomain15266662026-03-31OtherCurrentAssetsDomain15266662026-03-31OtherNoncurrentFinancialLiabilitiesDomain15266662026-03-31OtherNoncurrentLiabilitiesDomain15266662026-03-31OtherCurrentFinancialLiabilitiesDomain15266662026-03-31OtherCurrentLiabilitiesDomain15266662026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15266662025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15266662026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares526666BILNOTLISTEDINE828A01016BHARTIYA INTERNATIONAL LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-20INRLakhsQuarterlyFourth quarterSingle segmentFashion Apparels and Accessories including Intermediaries2026-05-2914:30:002026-05-2916:48:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated3127038000556300031326010001150373000791194000-953480002617980001249030007381600077586300030825990005000200005000200026983000-79200026191000023811000000-111553000-87742000-3568000-91310000-8776700025000913380002800013410400010-6.63-6.6100-6.63-6.611. The above Audited Consolidated Statement Financial Results for the quarter and year ended 31st March, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on 29th May,2026. The Statutory Auditor of the Company have carried out Audit of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 2. The Group includes the following entities: <BR> Relationship Name of the Entities <BR> Subsidiaries <BR> (a) Bhartiya Global Marketing Limited <BR> (b) J&J Leather Enterprises Limited <BR> (c) Bhartiya International SEZ Limited <BR> (d) Bhartiya Urban Infrastructure Limited <BR> (e) Bhartiya Fashion Retail Limited <BR> (f) Ultima S.A. <BR> (g) Design Industry Limited <BR> (h) Design Industry China Limited <BR> (i) Ultima Italia SRL <BR> (J) World Fashion Trade Limited <BR> (k) Ultima Fashions UK Limited <BR> <BR> Associates (a) Bhartiya Urban Private Limited <BR> (b)Tada Mega Leather Cluster Private Limited <BR> <BR> 3. The consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of Companies Act, 2013, and other recognised accounting practices and policies to the extent applicable. <BR> <BR> 4. The Company has assessed the financial impact arising from the implementation of the New Labour Codes. Although the impact is not material, the same has been recognised in the financial results quarter 31st December, 2025 and year ended 31st March, 2026. The Company has presented the impact under the head Employee Benefit Expenses amounting to Rs. 187.59 lakhs in the consolidated financial results for the period under review. The Company continues to monitor further developments and any additional impact, if identified, will be evaluated and accounted for appropriately. <BR> <BR> 5. The Company operates in a single business Segment -Fashion Apparels and Accessories including Intermediaries as per Ind AS 108 -Operating Segment. Accordingly, no further segment disclosures are required. <BR> <BR> 6. Upon receipt of shareholders’ approval at the EGM held on 3rd June, 2024, the Company allotted 12,01,000 warrants to Urbanac Projects Private Limited (a promoter group company) on 14th June, 2024. of these, 7,75,000 warrants were converted into equity shares on 19th March, 2025, and the remaining 4,26,000 on 2nd September, 2025, resulting in full conversion with no warrants remain outstanding as on date. <BR> 7.During the year, Company has entered into an Agreement with a Related Party for the sale of its immovable property situated at Gottigere Village, Uttarahalli Hobli, Bengaluru, for a total consideration of INR 3,100 lakhs. The Company planned to relocate its manufacturing operations from the said premises to an alternative location. The transfer of the property shall be effected upon completion of the relocation process and fulfillment of all other terms and conditions stipulated under the Agreement to Sell by both parties. <BR> 8.Ultima SA, a wholly owned subsidiary of Bhartiya International Limited and based in Switzerland, incorporated its wholly owned subsidiary named Ultima Fashions UK Ltd, in the United Kingdom on 16th January, 2026 to support Company’s business operations in UK. Consequently, the Company indirectly holds 100% of the shareholding in the said newly incorporated wholly owned step-down subsidiary. <BR> 9."The figures for the quarter ended 31st March, 2026 are balancing figures between audited figures in respect of full financial year ended 31st March, 2026 and the published year to date figures up to the third quarter ended 31st December, 2025 which were subjected to ""Limited Review"" by the Statutory Auditors of the Company.” <BR> <BR> 10.Figures for the previous years have been regrouped /reclassified /restated wherever considered necessary. <BR> 11."The audited financial results for the quarter and year ended 31st March,2026 are being published in the newspaper in accordance with SEBI Regulations. The detailed financial Results are also available on the Company's website www.bhartiya.com and websites of BSE and NSE." <BR> 2025-04-012026-03-31AuditedConsolidated13580202000240010001360420300061018250002291556000-2578940008535260004973560002680860003389157000131436120004605910000460591000163260000-74720001557880000304803000000-170352000134451000-1963000132488000134396000550001324300005800013410400010473900700010.1610.130010.1610.13Manufacturing Expenses466745000Legal And Professional Charges37374000Repair & Maintainence45013000Freight on Exports37607000Other Expenses189124000Manufacturing Expenses2143325000Legal And Professional Charges186410000Repair & Maintainence158659000Freight on Exports199797000Other Expenses7009660001438813000116171000485780002525000656700000266983000350000007347500036460008062100005234000196549200068837030000272875600031985500070740700011891000452831000422074000017153000498136000116197320000013585224000134104000473900700048731110004873111000922142000000940170001016159000416950006974400001552400011431220004398598000262348100059586000268306700029470100073763660002637900038410000127836000075689910008712113000135852240001) Property, Plant and Equipment of Rs. 14388.13 Lakhs includes Rs. 1409.83 Lakhs of Right to use Assets. <BR> <BR> 2) Other Non-Current Financial Liabilities of Rs. 940.17 Lakhs includes Rs. 766.76 Lakhs of Lease Liabilities. <BR> <BR> 3) Other Current Financial Liabilities Rs. 2947.01 Lakhs includes Rs. 222.47 Lakhs of Lease Liabilities. <BR> Other Financial Asset3646000Other Non-Current Assets5234000Other financial assets452831000Other Current Assets498136000Other Non-Current Financial Liabilities94017000Other Non-Current Liabilities15524000Other Financial Liabilities294701000Other Current Liabilities26379000497356000-678319000-8502030000-195942000310000200198000-950960000665672000014945000026808600003119900007677200001177030000000000-1457800003810300049869400000098084000040061000000000000262400019157200000000000000000000000-210252000-39920000000013738400000057618700000243710000490548000001986520002000620000200062000119793000319855000Items that will not be reclassified to Profit or Loss-4760000-4760000Items that will not be reclassified to Profit or Loss-2629000-2629000-1192000-66600000-3568000-1963000AuditedtrueM/s A S Poddar & Associatestrue2028-03-31