Integrated Filing — IndAS



General information about company
Scrip Code 543248
NSE Symbol RBA
MSEI Symbol NOTLISTED
ISIN INE07T201019
Name of company RESTAURANT BRANDS ASIA 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 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-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 Geographical
Description of single segment
Start date and time of board meeting 31-Jul-2025   13:32:00
End date and time of board meeting 31-Jul-2025   15:41:00
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 6977230000
Other income 219770000
Total income 7197000000
2 Expenses
(a) Cost of materials consumed 2413310000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1166140000
(e) Finance costs 468020000
(f) Depreciation, depletion and amortisation expense 933780000
(f) Other Expenses
1 Other Expenses 2670050000 2670050000
Total other expenses 2670050000
Total expenses 7651300000
3 Total profit before exceptional items and tax -454300000
4 Exceptional items 0
5 Total profit before tax -454300000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -454300000
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 -454300000
17 Other comprehensive income net of taxes -67470000
18 Total Comprehensive Income for the period -521770000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -419380000
Total profit or loss, attributable to non-controlling interests -34920000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -480900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -40870000
21 Details of equity share capital
Paid-up equity share capital 5820760000
Face value of equity share capital 10
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 -0.72
Diluted earnings (loss) per share from continuing operations -0.72
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 -0.72
Diluted earnings (loss) per share from continuing and discontinued operations -0.72
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 India 5522920000 5522920000
2 Indonesia 1454310000 1454310000
Total Segment Revenue 6977230000
Less: Inter segment revenue
Revenue from operations 6977230000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 681120000 681120000
2 Indonesia 46610000 46610000
Total Profit before tax 727730000
i. Finance cost 468020000 468020000
ii. Other Unallocable Expenditure net off Unallocable income 714010000 714010000
Profit before tax -454300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 28297970000 28297970000
2 Indonesia 4835850000 4835850000
Total Segment Asset 33133820000 33133820000
Un-allocable Assets 0 0
Net Segment Asset 33133820000 33133820000
4 Segment Liabilities
Segment Liabilities
1 India 19412420000 19412420000
2 Indonesia 5287990000 5287990000
Total Segment Liabilities 24700410000 24700410000
Un-allocable Liabilities 0 0
Net Segment Liabilities 24700410000 24700410000
Disclosure of notes on segments



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 Amount of items that will not be reclassified to profit and loss -14360000 -14360000
Total Amount of items that will not be reclassified to profit and loss -14360000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss -53110000 -53110000
Total Amount of items that will be reclassified to profit and loss -53110000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -67470000