Integrated Filing — IndAS



General information about company

Scrip Code 533155
NSE Symbol JUBLFOOD
MSEI Symbol NOTLISTED
ISIN INE797F01020
Name of company JUBILANT FOODWORKS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Group's Business Activity falls within a single business segment i.e. Food and Beverages in terms of Ind AS 108 on Segment Reporting
Start date and time of board meeting 13-11-2025   15:00:00
End date and time of board meeting 13-11-2025   15:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,34,015.20 4,60,101.20
Other income 1,522.90 3,376.30
Total income 2,35,538.10 4,63,477.50
2 Expenses
(a) Cost of materials consumed 47,910.40 95,548.70
(b) Purchases of stock-in-trade 18,388.10 35,377.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 215.50 219.30
(d) Employee benefit expense 40,615.90 78,231.20
(e) Finance costs 10,570.70 21,639.60
(f) Depreciation, depletion and amortisation expense 23,030.50 45,048.10
(f) Other Expenses
1 Other Expenses 79,268.00 1,59,308.50
Total other expenses 79,268.00 1,59,308.50
Total expenses 2,19,999.10 4,35,373.30
3 Total profit before exceptional items and tax 15,539.00 28,104.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,539.00 28,104.20
6 Tax expense
7 Current tax 4,424.30 7,215.40
8 Deferred tax 361.50 736.30
9 Total tax expenses 4,785.80 7,951.70
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 10,753.20 20,152.50
12 Profit (loss) from discontinued operations before tax 8,469.50 8,183.80
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 8,469.50 8,183.80
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 236.90 557.00
16 Total profit (loss) for period 19,459.60 28,893.30
17 Other comprehensive income net of taxes (4,249.00) (10,931.50)
18 Total Comprehensive Income for the period 15,210.60 17,961.80
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 13,196.90 13,196.90
Face value of equity share capital 2 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 1.61 3.04
Diluted earnings (loss) per share from continuing operations 1.61 3.04
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 1.21 1.17
Diluted earnings (loss) per share from discontinued operations 1.21 1.17
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.82 4.21
Diluted earnings (loss) per share from continuing and discontinued operations 2.82 4.21
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: 3. The above consolidated unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on November 13, 2025. The statutory auditor’s report on review of these consolidated unaudited financial results for the quarter and six months period ended September 30, 2025 is being filed with BSE Limited and National Stock Exchange of India Limited. For more details on consolidated unaudited financial results, visit Investors section of our website at www.jubilantfoodworks.com and Financial Results at Corporates Section of www.nseindia.com and www.bseindia.com. 4. These consolidated unaudited financial results have been prepared in accordance with the recognition and measurement principles as laid down in the Indian Accounting Standards (referred to as Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time, to the extent applicable. 5. Segment Reporting: The Group's business activity falls within a single business segment i.e. Food and Beverages in terms of Ind AS 108 on Segment Reporting. 6. During the year ended March 31, 2025, the Group had recorded an impairment charge of INR 44.97 million on the investment in associate company namely, Hashtag Loyalty Private Limited, on account of discontinuance of operations. This investment was recorded as per equity method and accordingly, the Group’s share of post-acquisition loss of INR 202.54 million was recorded in earlier periods. 7. During the quarter ended September 30, 2025, the Group has transferred its entire stake in its Russian subsidiary i.e. Pizza Restaurants LLC. Accordingly, the related net liabilities, classified as ‘held for sale’, have been derecognised and Pizza Restaurants LLC ceases to be the subsidiary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,29,985.90
Capital work-in-progress 26,293.20
Investment property 3.40
Goodwill 77,110.20
Other intangible assets 3,55,691.70
Intangible assets under development 11,559.90
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 11,093.10
Trade receivables, non-current 233.80
Loans, non-current 0.00
Other non-current financial assets 25,918.60
Total non-current financial assets 37,245.50
Deferred tax assets (net) 13,200.80
Other non-current assets 18,855.20
Total non-current assets 7,69,945.80
2 Current assets
Inventories 36,011.30
Current financial asset
Current investments 41.00
Trade receivables, current 33,349.50
Cash and cash equivalents 11,276.10
Bank balance other than cash and cash equivalents 6,292.30
Loans, current 0.00
Other current financial assets 2,622.30
Total current financial assets 53,581.20
Current tax assets (net) 0.00
Other current assets 18,224.80
Total current assets 1,07,817.30
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 8,77,763.10
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 13,196.90
Other equity 2,03,564.50
Total equity attributable to owners of parent 2,16,761.40
Non controlling interest 8,833.20
Total equity 2,25,594.60
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,39,965.20
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 2,73,743.50
Total non-current financial liabilities 4,13,708.70
Provisions, non-current 0.00
Deferred tax liabilities (net) 24,125.50
Deferred government grants, Non-current 0.00
Other non-current liabilities 8,425.00
Total non-current liabilities 4,46,259.20
Current liabilities
Current financial liabilities
Borrowings, current 21,461.40
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4,579.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 83,659.40
Total Trade payable 88,239.00
Other current financial liabilities 70,436.90
Total current financial liabilities 1,80,137.30
Other current liabilities 19,315.40
Provisions, current 6,456.60
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 2,05,909.30
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 6,52,168.50
Total equity and liabilites 8,77,763.10
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 i) a) Items that will not be reclassified to profit or (loss) -304970000 -159930000
2 b) Share of other comprehensive income/ (expense) of associates 0 0
Total Amount of items that will not be reclassified to profit and loss (3,049.70) (1,599.30)
2 Income tax relating to items that will not be reclassified to profit or loss (420.80) (228.20)
3 Amount of items that will be reclassified to profit and loss
1 ii) a) Items that will be reclassified to profit or (loss) -162010000 -956040000
2 b) Share of other comprehensive income/ (expense) of associates 0 0
Total Amount of items that will be reclassified to profit and loss (1,620.10) (9,560.40)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4,249.00) (10,931.50)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 28,104.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 21,639.60
Adjustments for decrease (increase) in inventories 4,552.10
Adjustments for decrease (increase) in trade receivables, current (431.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 630.40
Adjustments for decrease (increase) in other non-current assets (543.50)
Adjustments for other financial assets, non-current (1,162.90)
Adjustments for other financial assets, current (227.50)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,851.10)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (2,364.30)
Adjustments for increase (decrease) in other non-current liabilities 197.40
Adjustments for depreciation and amortisation expense 45,048.10
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 364.90
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 4,026.80
Adjustments for other financial liabilities, non-current 25.00
Adjustments for unrealised foreign exchange losses gains (651.90)
Adjustments for dividend income 0.00
Adjustments for interest income 1,073.40
Adjustments for share-based payments 1,182.10
Adjustments for fair value losses (gains) (351.60)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 720.30
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 69,729.50
Net cash flows from (used in) operations 97,833.70
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 6,815.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 91,017.90
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 154.00
Purchase of property, plant and equipment 47,924.10
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 227.80
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets (5,100.60)
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 693.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (42,204.10)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 649.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 84.80
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 11,900.10
Repayments of borrowings 13,352.80
Payments of lease liabilities 30,362.40
Dividends paid 7,963.80
Interest paid 5,867.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,315.20)
Net cash flows from (used in) financing activities (47,525.60)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,288.20
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,288.20
Cash and cash equivalents cash flow statement at beginning of period 9,987.90
Cash and cash equivalents cash flow statement at end of period 11,276.10