Interim report
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Bata August 11 , 2026 The Manager , CRD BSE Limited PJ Towers , Dalal Street , Fort , Mumbai - 400001 BSE Security Code : 500043 Dear Sir / Madam , The Manager , Listing Department National Stock Exchange of India Limited Exchange Plaza , 5th Floor , Plot No. C - 1 , Block G , BKC , Bandra ( E ) , Mumbai - 400051 NSE Symbol : BATAINDIA The Secretary The Calcutta Stock Exchange Limited 7 , Lyons Range , Kolkata - 700001 CSE Scrip Code : 10000003 Subject : Outcome of Board Meeting 1. Unaudited ( Standalone and Consolidated ) Financial Results along with Limited Review Reports thereon for the quarter ended June 30 , 2026 In compliance with Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , ( the “ SEBI Listing Regulations " ) , the Unaudited ( Standalone and Consolidated ) Financial Results of the Company for the quarter ended June 30 , 2026 , were approved at the meeting of the Board of Directors held today , i.e. , August 11 , 2026 , which commenced at 2:00 P.M. ( IST ) and concluded at 6:15 P.M. ( IST ) ( the " Meeting " ) . In this regard , in compliance with Regulations 30 and 33 of the SEBI Listing Regulations , we enclose herewith the aforesaid Results in the prescribed format alongwith the Limited Review Reports issued by the Statutory Auditors of the Company . 2. Interim Dividend The Board at the Meeting declared an Interim Dividend of Rs . 25 / - ( 500 % ) per equity share of Rs . 5 / - each , fully paid - up of the Company , for the current financial year ending March 31 , 2027 . As informed earlier vide our letter dated July 23 , 2026 , regarding Intimation of Board Meeting and Record Date , pursuant to Regulation 42 of the SEBI Listing Regulations , the Record date shall be Wednesday , August 19 , 2026 for the purpose of Interim Dividend . Dividend on Equity Shares , shall be paid from Wednesday , September 2 , 2026 onwards to those Members who are entitled thereto . The above information shall also be made available on Company's website www.bata.in We request you to take the same on record . Thanking you , Yours faithfully , For BATA INDIA LIMITED NITIN BAGARIA AVP - Company Secretary & Compliance Officer Encl .: As Above BATA INDIA LIMITED CIN : L19201WB1931PLC007261 Registered Office : 27B , Camac Street , 1st Floor , Kolkata - 700016 , West Bengal II Tel .: ( 033 ) 22895796 E - mail : in-customer.service@bata.com II Website : www.bata.in
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Price Waterhouse Chartered Accountants LLP Review Report To The Board of Directors M/s. Bata India Limited 27B, Camac Street, 1st Floor, Kolkata, West Bengal - 700016 1. We have reviewed the standalone unaudited financial results of Bata India Limited (the "Company") for the quarter ended June 30, 2026 which are included in the accompanying 'Statement of Standalone Unaudited Financial Results for the quarter ended 30th June 2026' (the "Statement"). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled by us for identification purposes. 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For Price Waterhouse Chartered Accountants LLP �=is��/N5oom6 Rajib Chatterjee Partner Membership Number: 057134 UDIN: 26057134MLVFKH2980 Place: Gurugram Date: August 11, 2026 Price Waterhouse Chartered Accountants LLP, Building No. 8, 8th Floor, Tower - B, DLF Cyber City, Gurugram - 122 002 T: +91 (124) 6169910 Registered office and Head office: 11-A. Vishnu Digamber Marg, Suchata Bhawan, New Delhi - 110002 Prlce Waterhouse (a Partnership Firm) converted Into Prlce Waterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP Identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion lo Prlce Waterhouse Chartered Accountants LLP, Its ICAI registration number Is 012754N/N500016 OCAI registration number before conversion was 012754N)
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S. No. BA TA [NOIA LIMITED REGO. OFFICE: 27B, CAMAC STREET, !st FLOOR, KOLKATA, WEST BENGAL-7000161 CIN: Ll9201WBl93IPLC007261 Telephone. 033 :!�895796, Fax 033 228957-1-8 I E-mail: in-customer sen,ice@bata.com: Website: ,vww.bata.m Statement of Standalone Unaudited Financial Results for the quarter ended 30th June 2026 a Revenue from operations Other income Total income Expenses Par·ticulars a Cost of raw matenals and components consumed Purchases of stock-in-trade c Changes in inventories of tinished goods. stock-in-trade and work-in-progress Employee benefits expense e Finance costs Depreciation and amortisation expense Other expenses (refer note 7) Total expenses Profit before exceptional items and tax (1-2) Exceptional items - Expense towards VRS (refer note 3) - Im act of labour codes (refer note 5 Profit before tax {3-4) Tax expense Current tax Deferred tax credit Total tax ex ense Profit for the eriod/ ear (5--7 Other comprehensive income (i) Items that will nor be reclassified to profit or loss ii Income tax relatin • to items that will not be reclassified to rotit or loss Other com rehensive income for the eriod/vear, net of tax Total comprehensive income for the period/ year (8+9) Paid up equit)' share capital (Face value of Rs. 5/- each) Other equity Earnings per equity share of Rs. 5/- each Basic and Diluted (not annualised exce t for vearl fi11ures) Rs. Qu:.1rter ended 30th June 2026 Unaudited 9,789 -17 178.25 9.967.72 612.98 3,296.77 519.29 1,136.08 327.11 1.033.89 2.185.26 9,111.38 856.34 856.34 247.54 (29.13) 218..11 637.93 19.03 (4 79) 14.24 652.17 642 64 4.96 Qua11er ended 31st March 2026 (refer note 4) 8.276.26 195.15 8..17Ul 560.9-1 J.293.16 (2-18 I 5) 1,131.62 336.29 1.049.97 2,030.92 8,154.75 316.66 280 60 36.06 112.15 (96 78) 15.37 20.69 16.14 (4.06) 12.08 32.77 642.64 0. 16 (Ju R<ii. million exc:ept per dwre data) Quarter ended Year ended 30th June 2025 31st March 2026 Unaudited 9,-118.-13 168.63 9.587.06 629.82 2,939.17 81-1.-19 1,162.77 348.67 1,060.85 1,886.34 8,842.11 744.95 697.17 229.00 (48.83) 180.17 517.00 7.54 (190) 5.64 522.64 642.6-1 -I 02 Audited 35.154.8➔ 785.56 35,940.40 2.332. 94 12.385.95 1,001.77 ➔,522.22 1,346 09 4,200.50 7,848 88 33,638.35 2,302.05 -123.66 66.66 1,811.73 646.53 (170 39) 476.14 1,335.59 28. 16 (7 09) 21.07 1,356.66 642.64 15.215.86 10.39 See accompanying notes to the standalone financial results. Notes: I The Statement of Standalone Unalldited Financial Resuhs for the qllarter ended 30th fone 2026 (hereinafter referred to as "standalone financial resllhs") were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 11th August 2026. These standalone financial results have been prepared in accordance with the recognition and measurement principles !aid 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 genera!ly accepted in India and in temts of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 20 l 5. as amended. TI1e Company operates in a single business segment, i.e., Footwear and Accessories. During the year ended 31st March 2025. the Company implemented a voluntaiy retirement scheme ("YRS'') 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 mcurred for a separate YRS introduced during the quarter ended 31st March 2026 at the same manufacturing unit. Furthermore, a separate YRS was introduced at another manufacturing unit. resulting in an expenditure of Rs. 95.28 million during the year ended 31st March 2026. These e:-..-penses were disclosed as an exceptional item. The figures for the quarter ended 3 \st March 2026 are balancing figures between audited figures in respect of the full financial year and the published year to date figures upto 3 \st December 2025 Also. the figures upto the end of third quarter of the financial year were only re\�ewed and not subjected to audit On 21st November 2025, the Government of India notified the provisions of the Code on Wages. 20 t9, 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 ex.isting 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 Company assessed the financial implications of these changes which resulted an increase in gratuity liability and leave liability arising out of past service cost by Rs. 66. 66 million. The Company continues to monitor the developments pertaming to Labour Codes and will evaluate impact 1fany on the measurement ofliabtlity pertaining to employee benefits. This expense was disclosed as an exceptional item 6 Subsequent to the quarter ended 30th June 2026. the Board of Directors of the 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) 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 v.-ith the requirements of Ind AS 2 l - The Effects of Changes in Foreign Exchange Rates. This loss is primarily attributable to significant volatility in the exchange rates ofUSD to INR as an effect of the ongoing geopolitical developments. The repon of statutoiy auditors is bemg filed \vith National Stock Exchange of India Limited, BSE Limited and The Calcutta Stock Exchange Limited For m re details the financial results. please visit Investor Relations section of our website: www.bata.in and unaudited financial results at Corporate section of www.nseindia india.cotn Place: Gurugram Amit Agganval D:.1te: 11th August 2026 Director Finance & CFO tr
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Price Waterhouse Chartered Accountants LLP Review Report To The Board of Directors M/s. Bata India Limited 27B, Camac Street, 1st Floor, Kolkata, West Bengal - 700016 1. We have reviewed the consolidated unaudited financial results of Bata India Limited (the "Holding Company") and its subsidiaries (the Holding Company and its subsidiaries hereinafter referred to as the "Group") (refer Note 1 on the Statement) for the quarter ended June 30, 2026 which are included in the accompanying 'Statement of Consolidated Unaudited Financial Results for the quarter ended 30th June 2026' (the "Statement"). The Statement is being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled by us for identification purposes. 2. This Statement, which is the responsibility of the Holding Company's Management and has been approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting", prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ('SRE') 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: • Bata India Limited - Holding Company • Bata Properties Limited - Subsidiary Company • Way Finders Brands Limited - Subsidiary Company 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. Price Waterhouse Chartered Accountants LLP, Building No. 8, 8th Floor, Tower - B, DLF Cyber City, Gurugram - 122 002 T: +91 (124) 6169910 Registered office and Head office: 11-A, Vishnu Digamber Marg, Such eta Bhawan, New Delhi - 110002 Price Waterhouse (a Parinershlp Finn) converted Into Price Waterhouse Chartered Accountants LLP (a Limited Llablllty Partnership with LLP Identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post Its conversion to Price Waterhouse Chartered Accountants LLP, Its ICAI registration number Is 012754N/N500016 OCAI registration number before conversion was 012754N)
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6. The consolidated unaudited financial results include the interim financial results of 2 subsidiaries which have not been reviewed by their auditors, whose interim financial results reflect total revenue of Rs. 0.34 million, total net profit after tax of Rs. 1.22 million and total comprehensive income of Rs. 1.22 million for the quarter ended June 30, 2026, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement is not modified in respect of the above matter. For Price Waterhouse Chartered Accountants LLP �:tc��5oom6 Rajib Chatterjee Partner Membership Number: 057134 UDIN: 26057134XEAGSV6385 Place: Gurugram Date: August 11, 2026
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•3 BATA INDIA LIMITED REGD. OFFICE: 278, CAMAC STREET, 1st FLOOR, KOLKATA, WEST BENGAL-7000161 CIN: Ll9201W81931PLC007261 Tdephone 033 .:!2895796. Fax: 033 22895748 I E-mail: in-customer.servlce@bata.com: Website: www.bata.m Statement of Consolidated Unaudited Financial Results for the quarter ended 30th June 2026 (In Rs. million e.:1:cepf per s/Jare data) S.No . Pa11:iculars Quarter ended Quarter ended Quarter ended Year ended 30th .June 2026 31st March 2026 30th ,June 2025 31st March 2026 Unaudited (refer note 5) Unaudited Audited a Revenue from operations 9. 789.47 8.276.16 9.418.54 35,154.9) b Other income 18D.33 197.54 169.85 792.D7 1 Total income 9,969.80 8,H3.80 9,588.39 35,947.02 Expenses a Cost of raw materials and components consumed 612.98 560.94 629.82 2,332.94 b Purchases of stock-in-trade 3,296.77 3,293.16 2,939.17 12,385.95 C Changes in inventories of finished goods. stock-in-trade and work-in-progress 519 29 (248 21 l 811.99 998.25 d Employee benefits expense 1.136 OS 1.13162 1.162.77 4.522.22 e Finance costs 327.11 336.25 348.67 1,346.09 f Depreciation and amortisation expense 1,033 94 I.D50 Ol 1,060.90 4.2D0.68 g Other expenses (refer note 8) 2,184.68 2.031.38 1.886.6D 7.850.18 2 Total expf'nsf's 9,110.85 8,155.15 8,839.92 33,636.31 3 Profit before exceptional items and tax (l-2) 858.95 318.65 748.47 2,310.71 4 Exceptional items - Expense towards YRS (refer note 3) 28D.60 47.78 423.66 - [moact oflabour codes (refer note 6) 66.66 5 Profit before tax (3-1) 858.95 38.05 7D0.69 1,820.39 6 Tax expense Current tax 248.24 112.75 229.53 648. 74 Deferred tax credit (29.13) (96.78) (48.83) (17D 39) 7 Total tax expense 219.11 15.97 18D.70 478.35 8 Profit for the neriod/ vear (5-71 639.84 22.08 519.99 1.342.D4 9 Other comprehensive income (i) Items that w11! not be reclassified to profit or loss 19.03 16.14 7.54 28.16 (ii) Income tax relating to items that will not be reclassified to orofit or loss (4.79) (4.06) (1.9D) (7 D9) Other comprehensive income for the oe,iod/nar, net of tax 14.24 12.08 5.64 21.07 Total comprehensive income for the period/vear (8+9} 654.08 34.16 525.63 1.363.11 Paid up equity share capital (Face value of Rs. 5/- each) 642.64 642.64 642.64 642.64 Other equity 15.J 13.35 Earnings per equity share of Rs. 5/- each Basic and Diluted (not annualised exceot for vearlv figures) (Rs.) 4.98 D.17 4.05 10.44 See accompanying notes to the consolidated financial results. Notes: I 2 3 4 5 6 7 8 9 The Statement of Consolidated Unaudited Financial Results for the quarter ended 30th Jw1e 2026 {hereinafter referred to as "consolidated financial results") include results of Bata India Limited (the Holding Company), Bata Propenies Limited and Way Finders Brands Limited (the wholly O\.vned subsidiaries). (Holding company and its wholly owned subsidiaries together reforred to as "the Group"). 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. Durmg the year ended 3 ! sr 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. 4 7. 78 million was incurred relating to the same scheme. along with Rs. 280.60 million incurred for a separate VRS introduced during the qL1arter ended 31st March 2026 at the same manufacturing unit. Furthermore, a separate YRS was introduced at another manufacturing unit. resulting in an expenditure of Rs. 95.28 million during the year ended 3 \st March 1026. These expenses were disclosed as an exceptional item The Group operates in a single business segment. i e .. Footwear and Accessories. 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 th1rd quarter of the financial year were only reviewed and not subjected to audit On 21st November 2025. the Government of India notified the provisions of the Code on Wages, 2019, the Industnal 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. 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). Other expenses includes foreign exchange loss of Rs. 123. 74 million and Rs. "!.7. 73 million for the year ended 31st March "!.026 and the quarter ended 30th June 2026, respectively arising from the translation ol a liability related to license nghts. in accordance \vith the requirements of Ind .-\S � I - The Effects of Changes in Foreign Exchange Rates This loss is primarily attributable to significant volatility in the exchange rates ofUSD to INR as an effect of the ongoing geopolitical developments The report of statutory auditors is being filed with National Stock Exchange of India Limited, BSE Limited and The Calcutta Stock Exchange Limited. For mo details or he financial results. please visit Investor Relations section of our website: WW\v.bata.in and unaudited financial results at Corporate section of \.VWw.nsemdia.com. www.bseind1a.com .'.Uld www.cse ba.com. � .,,- I 0 w .... -Place: Gurugram �.,:,.�_� Amit Agg:uwal � . n shkum,u· Sh:th Date: 11th August 2026 Director Finance & CFO . "· D rector & CEO -