{"id":981,"date":"2026-06-24T13:28:23","date_gmt":"2026-06-24T13:28:23","guid":{"rendered":"https:\/\/investors.bajajauto.com\/ar26\/?page_id=981"},"modified":"2026-06-24T13:56:08","modified_gmt":"2026-06-24T13:56:08","slug":"miscellaneous","status":"publish","type":"page","link":"https:\/\/investors.bajajauto.com\/ar26\/miscellaneous\/","title":{"rendered":"Miscellaneous"},"content":{"rendered":"\n\n\t<section class=\"section\" id=\"section_514589764\">\n\t\t<div class=\"section-bg fill\" >\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<div class=\"section-content relative\">\n\t\t\t\n\n<div class=\"row\"  id=\"row-2141876954\">\n\n\n\t<div id=\"col-1854893233\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<a href=\"https:\/\/investors.bajajauto.com\/ar26\/notes-to-consolidated-financial-statements\/\" class=\"button secondary is-outline lowercase\" style=\"border-radius:99px;\">\n\t\t<span>Notes to Consolidated Financial Statements<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1990983852\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\n\n<!DOCTYPE html>\n<html xmlns=\"http:\/\/www.w3.org\/1999\/xhtml\" lang=\"en-GB\">\n\t<head>\n\t\t<meta charset=\"utf-8\" \/>\n\t\t<title>50<\/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}\ntable.Annual-Report-Main-Table {\n\tborder-collapse:collapse;\n\tborder-color:#000000;\n\tborder-style:none;\n\tborder-width:0px;\n\tmargin-bottom:0px;\n\tmargin-top:0px;\n}\ntd.Annual-Report-Main-Table, th.Annual-Report-Main-Table {\n\tborder-left-width:1px;\n\tborder-left-style:solid;\n\tborder-left-color:#000000;\n\tborder-top-width:1px;\n\tborder-top-style:solid;\n\tborder-top-color:#000000;\n\tborder-right-width:1px;\n\tborder-right-style:solid;\n\tborder-right-color:#000000;\n\tborder-bottom-width:1px;\n\tborder-bottom-style:solid;\n\tborder-bottom-color:#000000;\n\tpadding-top:4px;\n\tpadding-bottom:4px;\n\tpadding-left:4px;\n\tpadding-right:4px;\n\tvertical-align:top;\n}\ntable.Basic-Table {\n\tborder-collapse:collapse;\n\tborder-color:#000000;\n\tborder-style:solid;\n\tborder-width:1px;\n\tmargin-bottom:-4px;\n\tmargin-top:4px;\n}\ntd.Basic-Table, th.Basic-Table {\n\tborder-left-width:1px;\n\tborder-left-style:solid;\n\tborder-left-color:#000000;\n\tborder-top-width:1px;\n\tborder-top-style:solid;\n\tborder-top-color:#000000;\n\tborder-right-width:1px;\n\tborder-right-style:solid;\n\tborder-right-color:#000000;\n\tborder-bottom-width:1px;\n\tborder-bottom-style:solid;\n\tborder-bottom-color:#000000;\n\tpadding-top:4px;\n\tpadding-bottom:4px;\n\tpadding-left:4px;\n\tpadding-right:4px;\n\tvertical-align:top;\n}\ntd._R9-_-00-RunningText {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:4px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:4px;\n\tvertical-align:top;\n}\ntd._R9-_-R9--00-Blank-Cell {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:4px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:4px;\n\tvertical-align:top;\n}\ntd._R9-_-R9--01-Color_Head {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-style:solid;\n\tborder-bottom-width:2px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:4px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:4px;\n\tvertical-align:top;\n}\ntd._1_Table_Table-Body-Text_11_Table_Text-_Plain {\n\tborder-bottom-color:#000000;\n\tborder-bottom-style:solid;\n\tborder-bottom-width:1px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#000000;\n\tborder-top-style:solid;\n\tborder-top-width:1px;\n\tpadding-bottom:4px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:4px;\n\tvertical-align:bottom;\n}\np._R9--Nonfinancial_-R9-NF_01Indent {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", 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sans-serif;\n\tfont-size:16px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1.2;\n\tmargin-bottom:0;\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._R9-_-R9-Text {\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:0;\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._R9-_-R9-Text-Bold- {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1.286;\n\tmargin-bottom:0;\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._R9-_-R9-Text-Bold-Color {\n\t-epub-hyphens:none;\n\tcolor:#005dac;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1.286;\n\tmargin-bottom:0;\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}\nspan.Bold-Text {\n\tfont-family:Poppins, sans-serif;\n\tfont-style:normal;\n\tfont-weight:bold;\n}\nspan.Color {\n\tcolor:#005dac;\n}\nspan.Hyperlink {\n\tcolor:#005dac;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-weight:300;\n\ttext-decoration:underline;\n}\ntable.TableOverride-1 {\n\tborder-collapse:collapse;\n\tborder-width:0px;\n\tmargin-bottom:10px;\n\tmargin-top:0px;\n}\ntd.CellOverride-1 {\n\tborder-left-style:solid;\n\tborder-right-style:solid;\n\tborder-top-style:solid;\n\tpadding-bottom:0px;\n}\ntd.CellOverride-2 {\n\tborder-bottom-style:solid;\n\tborder-left-style:solid;\n\tborder-right-style:solid;\n\tpadding-bottom:8px;\n\tpadding-top:10px;\n}\ntd.CellOverride-3 {\n\tborder-bottom-style:solid;\n\tborder-left-style:solid;\n\tborder-right-style:solid;\n\tborder-top-style:solid;\n\tpadding-bottom:8px;\n\tpadding-top:8px;\n}\ntd.CellOverride-4 {\n\tpadding-bottom:4px;\n\tpadding-top:3px;\n}\ntd.CellOverride-5 {\n\tpadding-bottom:4px;\n\tpadding-top:3px;\n\tvertical-align:bottom;\n}\ntd.CellOverride-6 {\n\tpadding-bottom:6px;\n\tpadding-top:6px;\n}\np.ParaOverride-1 {\n\tmargin-bottom:6px;\n}\np.ParaOverride-2 {\n\tmargin-left:0;\n\ttext-indent:0;\n}\np.ParaOverride-3 {\n\ttext-align:center;\n}\ntd._idGenCellOverride-1 {\n\tborder-top-color:#005dac;\n\tborder-top-style:solid;\n\tborder-top-width:2px;\n}\ntd._idGenCellOverride-2 {\n\tborder-bottom-style:solid;\n\tborder-bottom-width:0px;\n\tborder-top-style:solid;\n\tborder-top-width:0px;\n\tvertical-align:top;\n}\ntd._idGenCellOverride-3 {\n\tborder-bottom-style:solid;\n\tborder-bottom-width:0px;\n\tborder-top-style:solid;\n\tborder-top-width:0px;\n}\ncol._idGenTableRowColumn-1 {\n\twidth:30px;\n}\ncol._idGenTableRowColumn-2 {\n\twidth:770px;\n}\ntr._idGenTableRowColumn-3 {\n\tmin-height:22px;\n}\ntr._idGenTableRowColumn-4 {\n\tmin-height:33px;\n}\ntr._idGenTableRowColumn-5 {\n\tmin-height:49px;\n}\ntr._idGenTableRowColumn-6 {\n\tmin-height:67px;\n}\ntr._idGenTableRowColumn-7 {\n\tmin-height:31px;\n}\ntr._idGenTableRowColumn-8 {\n\tmin-height:157px;\n}\ntr._idGenTableRowColumn-9 {\n\tmin-height:85px;\n}\ntr._idGenTableRowColumn-10 {\n\tmin-height:175px;\n}\ntr._idGenTableRowColumn-11 {\n\tmin-height:103px;\n}\ntr._idGenTableRowColumn-12 {\n\tmin-height:121px;\n}\ntr._idGenTableRowColumn-13 {\n\tmin-height:139px;\n}\ncol._idGenTableRowColumn-14 {\n\twidth:293px;\n}\ncol._idGenTableRowColumn-15 {\n\twidth:238px;\n}\ncol._idGenTableRowColumn-16 {\n\twidth:269px;\n}\ntr._idGenTableRowColumn-17 {\n\tmin-height:76px;\n}\ntr._idGenTableRowColumn-18 {\n\tmin-height:44px;\n}\ndiv._idGenObjectStyleOverride-1 {\n\tborder-width:0px;\n}\n\n\t\t<\/style>\n\t<\/head>\n\t<body id=\"x50\">\n\t\t<div id=\"_idContainer000\" class=\"_idGenObjectStyleOverride-1\">\n\t\t\t<table id=\"table001\" class=\"Basic-Table TableOverride-1\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-2\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-3\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-R9--01-Color_Head CellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Main_Head_Color ParaOverride-1\" lang=\"en-US\"><span>50&#160;&#160;Miscellaneous<\/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-4\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-2 _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">a.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-2 _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">There have been no events after the reporting date that require disclosure in these financial statements.<\/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-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">b.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Amounts less than \u20b9 50,000 have been shown at actual against respective line items statutorily required to be disclosed.<\/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-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">c.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Group does not have any Benami property, where any proceeding has been initiated or pending against the Group for holding any Benami property.<\/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-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">d.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Companies incorporated in India forming part of the Group has performed the assessment to identify transactions with struck off companies as at 31 March 2026 and 31 March 2025 and identified no company with any transactions.<\/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-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">e.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Group has not traded or invested in crypto currency or virtual currency during the financial year.<\/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-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">f.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Group has not granted any loans or advances in the nature of loans to promoters, directors, KMPs and the related parties (as defined under the Companies Act,2013), either severally or jointly with any other person other than disclosed in note 6.<\/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-8\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">g.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">No funds have been advanced or loaned or invested either from borrowed funds or share premium or any other sources or kind of funds by the Company to or in any other person or entity, including foreign entities (\u2018Intermediaries\u2019), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company (\u2018Ultimate Beneficiaries\u2019) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries except as stated below. The Company has complied with the relevant provisions of the Foreign Exchange Management Act, 1999 and the Companies Act,2013 for the said transactions, and these transactions are not violative of the Prevention of Money-Laundering Act,2002.<\/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-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text-Bold-Color\">For the year ended 31 March 2026<\/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-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Company on 03 April 2025 has advanced loan of \u20b9 324 crore (Euro 35 million) and on 16 May 2025 invested \u20b9 1,202 crore (Euro 125 million) in equity shares of Bajaj Auto International Holding B.V. (Netherlands) (\u2018BAIHBV\u2019), a wholly owned subsidiary.<\/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-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Of this (including Euro 15 million out of previous year balance), BAIHBV further invested in convertible bonds amounting to \u20b9 467 crore (Euro 50 million) on 03 April 2025 and \u20b9 1,209 crore (Euro 125 million) on 22 May 2025 in its subsidiary Bajaj Auto International Holding AG (\u2018BAIH AG\u2019).<\/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-9\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">BAIH AG, in turn, invested in its subsidiary, Bajaj Mobility AG, Austria, which ultimately deployed the funds into KTM AG, Austria (a subsidiary of Bajaj Mobility AG), to facilitate the funding requirements of KTM AG towards the phased resumption of production and its operating costs. The said transactions has been executed within the framework defined by the Administrator in Austria.<\/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-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text-Bold-\">For the year ended 31 March 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-10\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Company on 24 February 2025 has advanced loan of \u20b9 1,043 crore (Euro 115 million) (excluding impact of forex mark-to-market (MTM) changes) to Bajaj Auto International Holding B.V. (Netherlands) (\u2018BAIHBV\u2019), a wholly owned subsidiary. Of this, BAIHBV further granted a loan amounting of \u20b9 456 crore (Euro 50 million) on 24 February 2025 and invested in convertible bonds amounting to \u20b9 460 crore (Euro 50 million) on 31 March 2025 ultimately into KTM AG, Austria (subsidiary of Bajaj Mobility AG, Austria) through its associate Bajaj Auto International Holdings AG \u2013 to Bajaj Mobility AG, Austria (subsidiary of Bajaj Auto International Holdings AG, Austria) to facilitate the funding needs of KTM AG, Austria towards the phased resumption of production at KTM AG and its operating costs. The said transactions has been executed within the framework defined by the Administrator in Austria.<\/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 _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\"><span>h.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">No funds have been received by the Group from any person or entity, including foreign entities (\u2018Funding Parties\u2019), with the understanding, whether recorded in writing or otherwise, that the Group shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (\u2018Ultimate Beneficiaries\u2019) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.<\/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-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\"><span>i.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Group has not been declared wilful defaulter by any bank or financial institution or Government or any Government authority.<\/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-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\"><span>j.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Group has not been sanctioned working capital limits from banks or financial institutions during any point of time of the year on the basis of security of current assets.<\/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-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\"><span>k.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Group does not have any transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).<\/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-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\">l.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text-Bold-\"><span class=\"Bold-Text\">31 March 2026<\/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-8\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The holding company and its subsidiaries incorporated in India have used accounting software SAP-S4 HANA for maintaining its books of account which have a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software. Further, audit trail feature have not been tampered with in respect of accounting software where the audit trail has been enabled. Additionally, the holding company and its subsidiaries incorporated in India have recorded and preserved audit trail in full compliance with the requirements of section 128(5) of the Companies Act,2013. Further, in respect of the FY 2024-25, the Company and its subsidiaries incorporated in India have preserved the requirements of recording audit trail to the extent it was enabled and recorded in prior year.<\/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-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text-Bold-\"><span class=\"Bold-Text\">31 March 2025<\/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-12\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The holding company and its subsidiaries incorporated in India have used accounting software SAP-S4 HANA for maintaining its books of account which have a feature of recording audit trail (edit log) facility and the same have operated throughout the year for all relevant transactions recorded in the software. Further, audit trail feature have not been tampered with in respect of accounting software where the audit trail have been enabled. Additionally, the holding company and its subsidiaries have recorded and preserved audit trail in full compliance with the requirements of section 128(5) of the Companies Act,2013.<\/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-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Further, in respect of the FY 2023-24, the holding company and its subsidiaries have preserved the requirements of recording audit trail to the extent it was enabled and recorded in respect of those years.<\/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-13\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">For one of its subsidiary, in respect of non-integrated LMS accounting software, where the audit log is maintained for access made to database by the DB users, audit trail have been enabled at the database level via Privileged Access Management tool for effective governance and oversight of access activities that was active for a part of the year and continued to be effective as on 31 March 2025. These DB users are not allowed to carry out any authorised direct changes\/edits to financial transactions in the LMS-DB, which if carried out is ill-legal. The Company has established and maintained an adequate internal control framework and based on its assessment, believes that this was effective as of 31 March 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-9\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\"><span>m.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\"><span class=\"Bold-Text\">31 March 2025:<\/span> The holding company holds investment in Bajaj Holdings &amp; Investment Limited (listed entity) and Yulu Bikes Private Limited. Changes in fair value in respect of these investments is accounted for in other comprehensive income. In compliance with Ind AS 12, the holding company was making accounting provisions for Deferred Tax as per applicable law on changes in fair value on this investment.<\/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-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">For the listed entity, the Finance (No. 2) Act,2024 changed the tax rate with respect to long-term capital gains from 10% plus surcharge and cess to 12.5% plus surcharge and cess.<\/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 _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Further, for the unlisted entity, the said Act withdrew the indexation benefit on long-term capital gains and the tax rate was changed from 20% plus surcharge and cess (with indexation) to 12.5% plus surcharge and cess (without indexation). Due to the aforesaid changes, the accounting provision for Deferred Tax created on changes in fair value has been consequently increased by \u20b9 75.80 crore while computing the other comprehensive income for the year ended 31 March 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-11\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">It is to be noted that only a provision is being made in the books of accounts at this point of time to record the Deferred Tax, in line with the applicable accounting standards and the recently enacted tax change. The actual payment of tax would be made at the time of sale\/transfer of these investments. The cash outflow towards tax could be different at the time of sale\/transfer depending on the actual gain and prevailing tax regulations.<\/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-13\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\"><span>n.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">The Ministry of Environment, Forest and Climate Change (MoEFCC) issued the Environment Protection (End-of-Life Vehicles) Rules,2025 (ELV rules), effective from 1 April 2025. In accordance with ELV rules, Extended Producer Responsibility (EPR) obligations are imposed on producers (including \u2018vehicle manufacturers\u2019) for the scrapping of End-of-Life Vehicles. As the pricing mechanism for EPR certificates has not yet been notified by MoEFCC, amongst other things, the Company is currently unable to reliably estimate its obligation and believes that it will be able to estimate the same once all the measurement framework for determining the reliable estimate is established.<\/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-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\"><span>o.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Companies incorporated in India forming part of the Group does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.<\/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-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent\" lang=\"en-US\"><span>p.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _R9-_-00-RunningText CellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Figures for previous year\/period have been regrouped wherever necessary.<\/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<table id=\"table002\" class=\"Annual-Report-Main-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-14\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-15\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-16\" \/>\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-3\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-4 _idGenCellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">As per our report of even date<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-4 _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\">On behalf of the Board of Directors<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-4 _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">For S R B C &amp; CO LLP<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Chartered Accountants<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">ICAI Firm Registration Number: 324982E\/E300003<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-5 _idGenCellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-5 _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\">Niraj Bajaj<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\">Chairman (DIN: 00028261)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-18\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-6 _idGenCellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-6 _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\"> Dinesh Thapar<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\">Chief Financial Officer<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-6 _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\">Rajiv Bajaj<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\">Managing Director (DIN: 00018262)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-5 _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">per Paul Alvares<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Partner<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Membership Number: 105754<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\">Pune: 06 May 2026<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-5 _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\">Rajiv Gandhi<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\">Company Secretary<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _1_Table_Table-Body-Text_11_Table_Text-_Plain CellOverride-5 _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\"> Anami N. Roy<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\"> Chairman &#8211; Audit Committee<\/p>\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\"> (DIN: 01361110) <\/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_514589764 {\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-981","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>Miscellaneous - 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\/miscellaneous\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Miscellaneous - 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