Are Bosch latest results good or bad?

Bosch has reported its financial results for the quarter ending June 2025, highlighting a mix of operational trends. The company achieved a Profit Before Tax (PBT) of Rs 549.80 crore, which is the highest in the last five quarters, indicating consistent growth in this metric. Profit After Tax (PAT) also reached a record high of Rs 671.20 crore, reflecting a significant increase compared to the average PAT from the previous four quarters. Additionally, the Earnings per Share (EPS) was noted at Rs 378.34, suggesting enhanced profitability for shareholders.
However, Bosch is encountering challenges that may impact its long-term sustainability. A notable portion of the PBT, 34.38%, came from non-operating income, raising questions about the robustness of its core business operations. The company's cash and cash equivalents have declined to Rs 507.90 crore, marking the lowest level in the last six half-yearly periods, which indicates concerns regarding short-term liquidity. Furthermore, the Debtors Turnover Ratio has decreased to 7.65 times, the lowest in five half-yearly periods, suggesting a slowdown in the pace of debt collection.

In summary, Bosch's latest results reflect a combination of record profits alongside emerging challenges in liquidity and operational efficiency. The company saw an adjustment in its evaluation based on these results.