Integrated Filing — IndAS



General information about company
Scrip Code 519183
NSE Symbol ADFFOODS
MSEI Symbol NOTLISTED
ISIN INE982B01027
Name of company ADF FOODS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   18:00:00
End date and time of board meeting 30-Jul-2025   19:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1328787000
Other income 30460000
Total income 1359247000
2 Expenses
(a) Cost of materials consumed 450997000
(b) Purchases of stock-in-trade 171572000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -83734000
(d) Employee benefit expense 117530000
(e) Finance costs 5816000
(f) Depreciation, depletion and amortisation expense 48877000
(f) Other Expenses
1 Other Expenses 437122000 437122000
Total other expenses 437122000
Total expenses 1148180000
3 Total profit before exceptional items and tax 211067000
4 Exceptional items 0
5 Total profit before tax 211067000
6 Tax expense
7 Current tax 54985000
8 Deferred tax 3634000
9 Total tax expenses 58619000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 152448000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 152448000
17 Other comprehensive income net of taxes 2558000
18 Total Comprehensive Income for the period 155006000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 152448000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 155006000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 219727000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.39
Diluted earnings (loss) per share from continuing operations 1.39
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.39
Diluted earnings (loss) per share from continuing and discontinued operations 1.39
24 Debt equity ratio 0.0002
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes are as per the pdf filed with stock exchanges.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Distribution business 206633000 206633000
2 Processed and preserved foods 1122154000 1122154000
Total Segment Revenue 1328787000
Less: Inter segment revenue 0 0
Revenue from operations 1328787000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Distribution business 35893000 35893000
2 Processed and preserved foods 241091000 241091000
Total Profit before tax 276984000
i. Finance cost 5816000 5816000
ii. Other Unallocable Expenditure net off Unallocable income 60101000 60101000
Profit before tax 211067000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Distribution business 729782000 729782000
2 Processed and preserved foods 4772825000 4772825000
Total Segment Asset 5502607000 5502607000
Un-allocable Assets 872824000 872824000
Net Segment Asset 6375431000 6375431000
4 Segment Liabilities
Segment Liabilities
1 Distribution business 241653000 241653000
2 Processed and preserved foods 776447000 776447000
Total Segment Liabilities 1018100000 1018100000
Un-allocable Liabilities 276658000 276658000
Net Segment Liabilities 1294758000 1294758000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Capital employed for the quarter ended 30 June 2025 n nDistribution Business 4881.29 Lakhs n nProcessed and Preserved foods 39963.78 Lakhs n nUnallocated 5961.66 Lakhs n nTotal Capital Employed 50806.73 Lakhs n n n



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans -455000 -455000
Total Amount of items that will not be reclassified to profit and loss -455000
2 Income tax relating to items that will not be reclassified to profit or loss -115000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of subsidiaries 3082000 3082000
2 Net gain / (loss) on cash flow hedges -246000 -246000
Total Amount of items that will be reclassified to profit and loss 2836000
4 Income tax relating to items that will be reclassified to profit or loss -62000
5 Total Other comprehensive income 2558000