{"id":928,"date":"2026-06-24T11:08:59","date_gmt":"2026-06-24T11:08:59","guid":{"rendered":"https:\/\/investors.bajajauto.com\/ar26\/?page_id=928"},"modified":"2026-06-24T11:09:36","modified_gmt":"2026-06-24T11:09:36","slug":"assets-held-for-sale-and-disposals","status":"publish","type":"page","link":"https:\/\/investors.bajajauto.com\/ar26\/assets-held-for-sale-and-disposals\/","title":{"rendered":"Assets held for sale and disposals"},"content":{"rendered":"\n\n\t
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{\n\tmin-height:77px;\n}\ntr._idGenTableRowColumn-11 {\n\tmin-height:59px;\n}\ndiv._idGenObjectStyleOverride-1 {\n\tborder-width:0px;\n}\n\n\t\t<\/style>\n\t<\/head>\n\t<body id=\"x43\">\n\t\t<div id=\"_idContainer000\" class=\"_idGenObjectStyleOverride-1\">\n\t\t\t<table id=\"table001\" class=\"Annual-Report-Main-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-2\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--01-Color_Head _1_Table_Table-Body-Text_11_Table_Text-_Plain _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Main_Head_Color\" lang=\"en-US\">43  Assets held for sale and disposals<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<p class=\"_R9-_-R9-Text\">     <\/p>\n\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_00Indent\" lang=\"en-US\">The Group has classified the remaining holdings from the sale of KTM Sportcar GmbH as well as the shares in KISKA GmbH as \u2018held for sale\u2019. The resulting impact on the net assets, financial position and results of operations of the Group can be seen in the table below:<\/p>\n\t\t\t<table id=\"table002\" class=\"Basic-Table TableOverride-1\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-3\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-4\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-5\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-4\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-5\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--02-Rupees_In_Crore\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--02-Rupees_In_Crore\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--04-As-at-31-March\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-As-at-31-March\" lang=\"en-US\"><span>As at 31 March<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--05-Particulars-Left- CellOverride-1 _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Thickline-Black--Left-\">Particulars<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-CY_2026 _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Thickline-Color-\">2026<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-PY_2025 _idGenCellOverride-5\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Thickline-Black--Right-\">2025<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Text _idGenCellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">     <\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure-Color- _idGenCellOverride-8\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure _idGenCellOverride-10\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Text-Bold- _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text-Bold-\">Non-current assets:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure-Color-\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure _idGenCellOverride-11\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Text _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Investments accounted for using the equity method (refer note a below)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure-Color-\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Figure-Color-\" lang=\"en-US\"><span> 13.74 <\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure _idGenCellOverride-11\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Figure\">\u2013<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Text _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">      <\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure-Color-\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure _idGenCellOverride-11\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Text-Bold- _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text-Bold-\">Current assets:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure-Color-\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure _idGenCellOverride-11\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Text _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Inventories ((refer note b below)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure-Color- _idGenCellOverride-12\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Figure-Color-\" lang=\"en-US\"><span> 60.94 <\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Figure _idGenCellOverride-13\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Figure\">\u2013<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9-Text _idGenCellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_Total-Lines_-R9-GTotal-Color- _idGenCellOverride-14\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Figure-Color-\" lang=\"en-US\"><span> 74.68<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-15\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_Total-Lines_-R9-GTotal-Black- _idGenCellOverride-16\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<table id=\"table003\" class=\"Basic-Table TableOverride-2\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-8\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-9\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Basic-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\">a<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">At the end of December 2025, the Group made the strategic decision to sell the 20% share in KISKA GmbH. As of 31 December 2025, the Group has classified and valued these shares as \u2018held for sale\u2019 because pre-contractual agreements have already been reached with the majority shareholder in KISKA GmbH and the sale was therefore highly likely.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Basic-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Subsequently, the share in KISKA GmbH held for sale was sold to the previous majority shareholder, Loxone GmbH, at a balance sheet value of \u20b9 13.74 crore. The Group did not receive any gains from the sale as a result. The agreement provides for payment of the purchase price in several annual tranches, starting on 1 July 2026. The last payment is to be made on 1July 2029. (Refer section B.1 of material accounting policies)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-11\">\n\t\t\t\t\t\t<td class=\"Basic-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"ParaOverride-1\" lang=\"en-US\"><span class=\"CharOverride-1\">b<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">At the end of December 2025, the inventories in KTM Sportcar GmbH were classified and valued as \u2018held for sale\u2019 on the signing of a letter of intent to sell. The inventories relate to KTM XBOW finished products associated with the transaction, which will be successively sold to the buyer at book value.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\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\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1623999534 {\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-928","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Assets held for sale and disposals - Annual Report 2025-26<\/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\/ar26\/assets-held-for-sale-and-disposals\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Assets held for sale and disposals - 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