Integrated Filing — IndAS



General information about company
Scrip Code 543330
NSE Symbol DEVYANI
MSEI Symbol NOTLISTED
ISIN INE872J01023
Name of company Devyani International 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-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 Single segment
Description of single segment Food and Beverages
Start date and time of board meeting 13-Aug-2025   11:00:00
End date and time of board meeting 13-Aug-2025   12:15:00
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 13569690000
Other income 135060000
Total income 13704750000
2 Expenses
(a) Cost of materials consumed 4309300000
(b) Purchases of stock-in-trade 8420000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 2010920000
(e) Finance costs 667790000
(f) Depreciation, depletion and amortisation expense 1496750000
(f) Other Expenses
1 Foreign exchange (gain)/loss (net) -11650000 -11650000
2 Other Expenses 5192440000 5192440000
Total other expenses 5180790000
Total expenses 13673970000
3 Total profit before exceptional items and tax 30780000
4 Exceptional items 0
5 Total profit before tax 30780000
6 Tax expense
7 Current tax 76720000
8 Deferred tax -71550000
9 Total tax expenses 5170000
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 25610000
12 Profit (loss) from discontinued operations before tax -1940000
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax -1940000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -1390000
16 Total profit (loss) for period 22280000
17 Other comprehensive income net of taxes 296240000
18 Total Comprehensive Income for the period 318520000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 36880000
Total profit or loss, attributable to non-controlling interests -14600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 188940000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 129580000
21 Details of equity share capital
Paid-up equity share capital 1231940000
Face value of equity share capital 1
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 0.03
Diluted earnings (loss) per share from continuing operations 0.03
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 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0.03
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes to consolidated and standalone financial results for the quarter ended 30 June 2025 n (INR in million, except for share data and if otherwise stated) n1.In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015, as amended, these consolidated and standalone financial results (financial results) for the quarter ended 30 June 2025 have been reviewed and recommended for approval by the Audit, Risk Management and Ethics Committee and accordingly have been approved by the Board of Directors of Devyani International Limited (DIL or the Company) at their respective meetings held on 13 August 2025. The joint statutory auditors have conducted limited review of the financial results. n n2.The figures for the quarter ended 31 March 2025 are the balancing figures between the audited figures for the year ended 31 March 2025 and the unaudited figures for the nine months ended 31 December 2024 which were subjected to a limited review by the joint statutory auditors. n n3.These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013 (read with SEBI Circular CIR/CFD/FAC/62/2016 dated 05 July 2016) and other recognised accounting practices and policies. n n4.During the current quarter 1952500 equity shares, having face value of INR 1/- each, were allotted to employees in pursuant of 70000 option exercised in previous quarter and 1882500 in current quarter under the Employees Stock Option Scheme 2021 of the Company. n n5A.On 10 June 2025, the Company acquired 80.72% equity stake (on a fully diluted basis) in Sky Gate Hospitality Private Limited (Sky Gate), excluding the business of Krazy Kebab Co. and its investment in Peanutbutter and Jelly Private Limited (Peanutbutter), for a total consideration of INR 4196.00 Million. The acquisition was executed through a preferential issue of equity shares of the Company. Hence Sky Gate and three subsidiaries became subsidiaries of the Company w.e.f. June 10 2025. nThe acquisition has been accounted using the acquisition method of accounting as per Ind AS 103 – Business Combinations using provisional values of the assets and liabilities acquired. nAdditionally as the businesses under brands Krazy Kebab Co. and Peanutbutter are held with an intention to sell and hence related financial performance has been presented as discontinuing operations in consolidated financial results. n n5B.Subsequently the Company entered agreements on 23 June 2025 for additional investments in Sky Gate through (a) purchase of equity shares from the promoters/ promoters group and (b) subscription to equity shares of Sky Gate. nAs at 30 June 2025 the Company completed the purchase of equity shares from the promoters/ promoters group increasing its equity stake to 84.34% on a fully diluted basis. Additionally, the Company remitted the application money for subscription of additional equity shares which were allotted subsequent to the current quarter. Upon allotment the Companys equity stake has increased to 86.13% on a fully diluted basis. n n6.Subsequent to the current quarter Sky Gate has acquired remaining minorities stakes in its subsidiaries i.e. Blackvelvet Hospitality Private Limited and Say Chefs Eatery Private Limited making them wholly-owned subsidiaries of Sky Gate. n n7.The Group operates in single reportable business segment food and beverages in terms of Ind AS 108- Segment Reporting.



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Remeasurements of defined benefit plan 6760000 6760000
Total Amount of items that will not be reclassified to profit and loss 6760000
2 Income tax relating to items that will not be reclassified to profit or loss 1280000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 290760000 290760000
Total Amount of items that will be reclassified to profit and loss 290760000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 296240000