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Bharat Electronics

BEL · Aerospace & Defense · INE263A01024

Analyst mean 2.00 · 28 analysts · 25% bullish
₹387.55
Close 2026-07-31 · Balanced risk

Reading the Statements forensic interpretation

What the numbers mean when read together — computed from the filings, not a score.

Profit is not turning into cash

Operating cash flow is just 25% of trailing profit — the classic pattern where reported earnings are not backed by cash. This is the single most important thing to understand on this page.

Full read

Operating cash flow ₹1,541 cr against trailing net profit ₹6,148 cr. When profit rises but cash does not follow, the questions are: are receivables ballooning, is revenue being recognised ahead of collection, or are costs being capitalised?

Profit growing with revenue

Both revenue and profit grew over the last year (19.8% and 11.8%) — growth is translating to the bottom line.

Full read

Trailing revenue ₹28,717 cr, trailing profit ₹6,148 cr. Profit growing at least as fast as revenue indicates operating leverage or pricing power.

Net margin compressing

Net margin has narrowed from 21.8% to 19% year-on-year — profitability per rupee of sales is shrinking.

Full read

Quarter net margin 19% vs 21.8% four quarters earlier. Sustained compression signals pricing pressure, cost inflation, or mix deterioration.

Free cash flow is variable

Free cash flow swings between positive and negative across the cycle.

Full read

Latest ₹560 cr, negative in 3 of 12 years.

Price & Valuation 10-year, split-adjusted

Markers show corporate actions (splits, bonus, dividends). Prices are split-adjusted so the series is continuous.

Valuation & Quality

Valuation
P/E (TTM) 49x
P/B 11.85x
P/S 9.9x
PEG 1.74
Dividend Yield 0.73%
Leverage
Debt / Equity conservative 0
Payout Ratio 0%
Returns & Margins
Operating Margin (TTM) 26.5%
Net Margin (TTM) 21.3%
Return on Equity 26%
Implied Growth (Graham) growth the market is pricing in 20.3%
Rule of 40 51.4
Growth 24.9% + Margin 26.5% — passes

Ownership & Skin in the Game

Promoter51.14% ▲ 0.00
FII18.02%
DII
Mutual Funds14.99%

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue4,6055,7719,1504,4405,7927,15410,2245,547
Expenses3,2054,1016,3343,2014,0905,0277,2434,159
Other Income158186195163154139110170
Depreciation111111138121126135173161
Profit before tax1,4451,7442,8671,2791,7282,1282,9171,396
Net Profit1,0931,3122,1279691,2871,5802,2261,055
EPS1.491.792.911.331.762.163.041.44

Balance Sheet ₹ cr, annual

ItemMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital244244731731731731
Reserves10,81612,04213,13115,59519,24323,257
Borrowings35361636165
Fixed Assets2,6522,6752,9633,0353,4194,366
CWIP8831,0068558941,052486
Investments1,3061,572650682743800
Total Assets29,49233,91235,49039,52440,82444,538
DISCLAIMER: FinMinutes is a financial data and analytics platform, not a SEBI-registered investment adviser. Everything here is for educational and informational purposes. Forensic interpretations are computed from disclosed data and are not recommendations. Do your own due diligence.