{"id":353,"date":"2025-05-30T04:54:36","date_gmt":"2025-05-30T04:54:36","guid":{"rendered":"https:\/\/investors.bajajauto.com\/ar25\/?page_id=353"},"modified":"2025-07-04T10:33:43","modified_gmt":"2025-07-04T10:33:43","slug":"notes-to-standalone-financial-statements","status":"publish","type":"page","link":"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/","title":{"rendered":"Notes to standalone financial statements"},"content":{"rendered":"\n\n\t
\n\t\t
\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t
\n\t\t\t\n\n
\n\n\n\t
\n\t\t
\t\t
\n\t\t\t\n\t\t\t\n\n\t
\n\t\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tStandalone Financial Statements\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tStandalone Balance Sheet\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tStandalone Statement of Profit and Loss\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tStandalone Statement of Changes in Equity\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tStandalone Statement of Cash Flows\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tNotes to standalone financial statements\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t<\/div><\/div>\t\t\t<\/div>\n\n\t\n\n\t
\n\t\t\t\t
\n\t\t\t\n\t\t\t\n\n\n\n\n\n\t\n\t\t\n\t\t010725_SA_CorporateInformation<\/title>\n\t\t<style>\n\t\t\tbody, div, dl, dt, dd, h1, h2, h3, h4, h5, h6, p, pre, code, blockquote, figure {\n\tmargin:0;\n\tpadding:0;\n\tborder-width:0;\n}\nbody {\n\t-epub-hyphens:auto;\n}\np._Pop14-19-_-Pop14-00Indent {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:300;\n\tline-height:1.286;\n\tmargin-bottom:9px;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\np._Pop14-19-_-Pop14-19-00Indent_Bold_Color {\n\t-epub-hyphens:none;\n\tcolor:#005dac;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:16px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1.125;\n\tmargin-bottom:9px;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\ndiv._idGenObjectStyleOverride-1 {\n\tborder-width:0px;\n}\n\n\t\t<\/style>\n\t<\/head>\n\t<body id=\"x010725_SA_CorporateInformation\">\n\t\t<div id=\"_idContainer000\" class=\"_idGenObjectStyleOverride-1\">\n\t\t\t<p class=\"_Pop14-19-_-Pop14-19-00Indent_Bold_Color\" lang=\"en-US\">Corporate information<\/p>\n\t\t\t<p class=\"_Pop14-19-_-Pop14-00Indent\">Bajaj Auto Ltd. (the \u2018Company\u2019) (CIN L65993PN2007PLC130076) is a company limited by shares, incorporated and domiciled in India. The Company is engaged in the business of development, manufacturing and distribution of automobiles such as motorcycles, commercial vehicles, electric vehicles etc. and parts thereof. The Company sells its products in India as well as in various other global markets. The registered office of the Company is located at Mumbai-Pune Road, Akurdi, Pune 411035.<\/p>\n\t\t\t<p class=\"_Pop14-19-_-Pop14-00Indent\">The standalone financial statements were approved for issue in accordance with a resolution of the Board of Directors of the Company on 29 May 2025.<\/p>\n\t\t<\/div>\n\t<\/body>\n<\/html>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row\" id=\"row-1849275925\">\n\n\n\t<div id=\"col-825480086\" class=\"col medium-3 small-12 large-3\" >\n\t\t\t\t<div class=\"col-inner\" >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-2125855774\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/1summary-of-significant-accounting-policies-followed-by-the-company\/\">1 Summary of significant accounting policies followed by the Company<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/property-plant-and-equipment\/\">2 Property, plant and equipment<\/a><\/p>\n<\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/investment-property\/\">3 Investment property<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/intangible-assets\/\">4 Intangible assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/investments\/\">5 Investments<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/loans\/\">6 Loans<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-financial-assets\/\">7 Other financial assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-assets\/\">8 Other assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/inventories\/\">9 Inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/trade-receivables\/\">10 Trade receivables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/cash-and-cash-equivalents\/\">11 Cash and cash equivalents<\/a><\/p>\n\t\t\n<style>\n#text-2125855774 {\n line-height: 2;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-989588109\" class=\"col medium-3 small-12 large-3\" >\n\t\t\t\t<div class=\"col-inner\" >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-2457029866\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-bank-balances\/\">12 Other bank balances<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/equity-share-capital\/\">13 Equity share capital<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-equity\/\">14 Other equity<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/sales-tax-deferral\/\">15 Sales tax deferral<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/provisions\/\">16 Provisions<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/deferred-tax-liabilities-net\/\">17 Deferred tax liabilities (net)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-non-current-liabilities\/\">18 Other non-current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/short-term-borrowings\/\">19 Short-term borrowings<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/trade-payables\/\">20 Trade payables<\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-financial-liabilities\/\">21 Other financial liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-current-liabilities\/\">22 Other current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/revenue-from-operations\/\">23 Revenue from operations<\/a><\/p>\n\t\t\n<style>\n#text-2457029866 {\n line-height: 2;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2009362569\" class=\"col medium-3 small-12 large-3\" >\n\t\t\t\t<div class=\"col-inner\" >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-2631235137\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-income\/\">24 Other income<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/changes-in-inventories\/\">25 Changes in inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/employee-benefits-expense\/\">26 Employee benefits expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/finance-costs\/\">27 Finance costs<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/depreciation-and-amortisation-expense\/\">28 Depreciation and amortisation expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/other-expenses\/\">29 Other expenses<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/tax-expense\/\">30 Tax expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/earnings-per-share-eps\/\">31 Earnings Per Share (EPS)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/fair-value-measurement\/\">32 Fair value measurement<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/financial-risk-management\/\">33 Financial risk management<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/capital-management\/\">34 Capital Management<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/contingent-liabilities\/\">35 Contingent liabilities<\/a><\/p>\n\n\t\t\n<style>\n#text-2631235137 {\n line-height: 2;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-346278069\" class=\"col medium-3 small-12 large-3\" >\n\t\t\t\t<div class=\"col-inner\" >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-1293056721\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/capital-commitments\/\">36 Capital commitments<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/segment-information\/\">37 Segment information<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/employee-benefits\/\">38 Employee benefits<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/disclosure-of-transactions-with-related-parties\/\">39 Disclosure of transactions with related parties<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/lease\/\">40 Lease<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/expenditure-incurred-on-research-and-development\/\">41 Expenditure incurred on Research and Development<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/ratios\/\">42 Ratios<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/share-based-payments-employee-stock-option-plans\/\">43 Share based payments (Employee stock option plans)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/msme-disclosure\/\">44 MSME disclosure<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar25\/miscellaneous\/\">45 Miscellaneous<\/a><\/p>\n\n\t\t\n<style>\n#text-1293056721 {\n line-height: 2;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1928998865 {\n padding-top: 30px;\n padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-blank.php","meta":{"footnotes":""},"class_list":["post-353","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notes to standalone financial statements - Annual Report 2024-25<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Notes to standalone financial statements - Annual Report 2024-25\" \/>\n<meta property=\"og:url\" content=\"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/\" \/>\n<meta property=\"og:site_name\" content=\"Annual Report 2024-25\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-04T10:33:43+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/\",\"url\":\"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/\",\"name\":\"Notes to standalone financial statements - Annual Report 2024-25\",\"isPartOf\":{\"@id\":\"https:\/\/investors.bajajauto.com\/ar25\/#website\"},\"datePublished\":\"2025-05-30T04:54:36+00:00\",\"dateModified\":\"2025-07-04T10:33:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/investors.bajajauto.com\/ar25\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Notes to standalone financial statements\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/investors.bajajauto.com\/ar25\/#website\",\"url\":\"https:\/\/investors.bajajauto.com\/ar25\/\",\"name\":\"Annual Report 2024-25\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/investors.bajajauto.com\/ar25\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Notes to standalone financial statements - Annual Report 2024-25","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/","og_locale":"en_US","og_type":"article","og_title":"Notes to standalone financial statements - Annual Report 2024-25","og_url":"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/","og_site_name":"Annual Report 2024-25","article_modified_time":"2025-07-04T10:33:43+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/","url":"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/","name":"Notes to standalone financial statements - Annual Report 2024-25","isPartOf":{"@id":"https:\/\/investors.bajajauto.com\/ar25\/#website"},"datePublished":"2025-05-30T04:54:36+00:00","dateModified":"2025-07-04T10:33:43+00:00","breadcrumb":{"@id":"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/investors.bajajauto.com\/ar25\/notes-to-standalone-financial-statements\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/investors.bajajauto.com\/ar25\/"},{"@type":"ListItem","position":2,"name":"Notes to standalone financial statements"}]},{"@type":"WebSite","@id":"https:\/\/investors.bajajauto.com\/ar25\/#website","url":"https:\/\/investors.bajajauto.com\/ar25\/","name":"Annual Report 2024-25","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/investors.bajajauto.com\/ar25\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/investors.bajajauto.com\/ar25\/wp-json\/wp\/v2\/pages\/353","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/investors.bajajauto.com\/ar25\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/investors.bajajauto.com\/ar25\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/investors.bajajauto.com\/ar25\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/investors.bajajauto.com\/ar25\/wp-json\/wp\/v2\/comments?post=353"}],"version-history":[{"count":10,"href":"https:\/\/investors.bajajauto.com\/ar25\/wp-json\/wp\/v2\/pages\/353\/revisions"}],"predecessor-version":[{"id":1116,"href":"https:\/\/investors.bajajauto.com\/ar25\/wp-json\/wp\/v2\/pages\/353\/revisions\/1116"}],"wp:attachment":[{"href":"https:\/\/investors.bajajauto.com\/ar25\/wp-json\/wp\/v2\/media?parent=353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}