5411432026-04-012026-06-305411432026-04-012026-06-30in-capmkt:OtherExpenses1Member5411432026-04-012026-06-30in-capmkt:OtherExpenses2Member5411432026-04-012026-06-30in-capmkt:OtherExpenses3Member5411432026-04-012026-06-30in-capmkt:OtherExpenses4Member5411432026-04-012026-06-30in-capmkt:OtherExpenses5Member5411432026-04-012026-06-30in-capmkt:OtherExpenses6Member5411432026-04-012026-06-30in-capmkt:OtherExpenses7Member5411432026-04-012026-06-30in-capmkt:OtherExpenses8Member5411432026-04-012026-06-30in-capmkt:OtherExpenses9Member5411432026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares541143BDLNOTLISTEDINE171Z01026Bharat Dynamics LimitedMain BoardEquity2026-04-012027-03-312026-08-142026-07-31INRLakhsQuarterlyFirst quarterSingle segmentManufacture of Weapons systems2026-08-1411:00:002026-08-1413:30:00Not applicablefalsefalseNA2026-04-012026-06-30UnauditedStandalone57224030001034386000675678900018789820000895010000136374700063770002024970007538710005100484000165630500001656305000438817000295770004683940000118791100000001187911000-170620001170849000183281200053.243.24003.243.241. The unaudited Financial results are prepared in accordance with applicable accounting standards i.e. Ind AS, as prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 as amended. <br /> 2. Ministry of Corporate Affairs (MCA) vide G.S.R. No. 463 (E) dated 5th 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 /> 3. A Final dividend of Rs. 0.40 per equity share of Rs. 5 each for the financial year 2025-26 has been recommended by the Board of Directors at the meeting held on 28 May 2026, subject to approval of the shareholders in the ensuing Annual General Meeting of the company. <br /> 4. The figures of quarter ended 31 March 2026 are the balancing figures between the audited figures of the full financial year 31 March 2026 and the unaudited figures up to 31 December 2025. <br /> 5. As required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (As amended), Statutory Auditors have conducted a limited review of the above financial results for the quarter and period ended 30 June 2026. <br /> 6. 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 14 August 2026. <br /> 7. Inventories include Rs. 8327.07 lakh (Rs. 8327.07 lakh as of 31 March, 2026) 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 expenditures incurred thereon. <br /> 8 The Company has invested in Advanced Materials (Defence) Testing Foundation and Electronic Warfare (Defence) Testing Foundation which are not-for-profit companies registered under Section 8 of the Companies Act, 2013. 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 /> 9 The previous period figures have been regrouped and reclassified wherever necessary to make them comparable with current period figures.Misellaneous Operating Expenses238316000Power and Fuel67317000Provisions Net Off Written back61350000Publicity21585000Rates and Taxes12514000Repairs76490000Security Arrangements152242000Travelling53838000Others70219000Remeasurement of Defined Measurement plan-22801000-22801000-5739000-17062000