5000432026-04-012026-06-305000432026-04-012026-06-30in-capmkt:OtherExpenses1Member5000432026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500043BATAINDIANOTLISTEDINE176A01028BATA INDIA LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-07-23INRMillionsQuarterlyFirst quarterSingle segment Footwear and Accessories2026-08-1114:00:002026-08-1118:15:00Not applicable2026-04-012026-06-30UnauditedConsolidated97894700001803300009969800000612980000329677000051929000011360800003271100001033940000218468000091108500008589500000858950000248240000-291300002191100000639840000000063984000014240000654080000000064264000054.984.98004.984.981. The Statement of Consolidated Unaudited Financial Results for the quarter ended 30th June 2026 (hereinafter referred to as "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 consolidated financial results were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 11th August 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 ("VRS") at one of its manufacturing units. Subsequently, during the quarter ended 30th June 2025, an additional expenditure of Rs. 47.78 million was incurred relating to the same scheme, along with Rs. 280.60 million incurred for a separate VRS introduced during the quarter ended 31st March 2026 at the same manufacturing unit. Furthermore, a separate VRS was introduced at another manufacturing unit, resulting in an expenditure of Rs. 95.28 million during the year ended 31st March 2026. These expenses were disclosed as an exceptional item. <br /> <br /> 4. The Group operates in a single business segment, i.e., Footwear and Accessories. <br /> <br /> 5. The figures for the quarter ended 31st March 2026 are balancing figures between audited figures in respect of the full financial year and the published year to date figures upto 31st December 2025. Also, the figures upto the end of third quarter of the financial year were only reviewed and not subjected to audit. <br /> <br /> 6. On 21st November 2025, the Government of India notified the 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 (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 assessed the financial implications of these changes which 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 was disclosed as an exceptional item. <br /> <br /> 7. Subsequent to the quarter ended 30th June 2026, the Board of Directors of the Holding Company in its meeting held on 11th August 2026, have declared an interim dividend of Rs. 25.00 per share (500% on an equity share of par value of Rs. 5/- each). <br /> <br /> 8. Other expenses includes foreign exchange loss of Rs 223.74 million and Rs 27.73 million for the year ended 31st March 2026 and the quarter ended 30th June 2026, respectively arising from the translation of a liability related to license rights, in accordance with the requirements of Ind AS 21 - The Effects of Changes in Foreign Exchange Rates. This loss is primarily attributable to significant volatility in the exchange rates of USD to INR as an effect of the ongoing geopolitical developments. <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.Other Expenses2184680000 Items that will not be reclassified to profit or loss19030000190300004790000014240000