Integrated Filing — IndAS



General information about company

Scrip Code 532497
NSE Symbol RADICO
MSEI Symbol NOTLISTED
ISIN INE944F01028
Name of company RADICO KHAITAN 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 22-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 Alcohol and Alcoholic Beverages
Start date and time of board meeting 22-01-2026   13:00:00
End date and time of board meeting 22-01-2026   13:50:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 5,42,383.82 15,79,407.78
Other income 260.97 963.11
Total income 5,42,644.79 15,80,370.89
2 Expenses
(a) Cost of materials consumed 84,595.76 2,52,450.27
(b) Purchases of stock-in-trade 279.01 546.41
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,137.38) (230.23)
(d) Employee benefit expense 6,969.93 18,342.69
(e) Finance costs 1,642.09 4,863.62
(f) Depreciation, depletion and amortisation expense 3,718.94 11,083.04
(f) Other Expenses
1 Excise duty on sales 3,87,709.27 11,24,736.46
2 Selling & distribution expenses 17,582.49 47,694.16
3 Other expenses 20,666.63 62,170.86
Total other expenses 4,25,958.39 12,34,601.48
Total expenses 5,21,026.74 15,21,657.28
3 Total profit before exceptional items and tax 21,618.05 58,713.61
4 Exceptional items (955.90) (1,655.26)
5 Total profit before tax 20,662.15 57,058.35
6 Tax expense
7 Current tax 5,097.54 13,701.90
8 Deferred tax 55.46 617.72
9 Total tax expenses 5,153.00 14,319.62
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 15,509.15 42,738.73
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 15,509.15 42,738.73
17 Other comprehensive income net of taxes (134.94) (359.44)
18 Total Comprehensive Income for the period 15,374.21 42,379.29
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 2,677.87 2,677.87
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 11.59 31.93
Diluted earnings (loss) per share from continuing operations 11.58 31.9
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 11.59 31.93
Diluted earnings (loss) per share from continuing and discontinued operations 11.58 31.9
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: 1. The unaudited Standalone financial results of Radico Khaitan Limited (the Company') for the quarter and nine month ended December 31, 2025 (the Statement'), have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on January 22, 2026. The statutory auditors have expressed an unmodified conclusion on these Statement. 2. These Statement have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of the SEBl (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended). 3. As the Company's business activity falls within a single primary business segment, namely Alcohol and Alcoholic Beverages, the disclosure requirements as per Ind-AS 108 operating segments are not applicable. 4. The Company has completed the acquisition of 47.5% equity stake (on a fully diluted basis) in D'YAVOL Spirits B.V. on October 12, 2025 and a similar stake in D'YAVOL Spirits Private Limited on December 03, 2025. 5. (i) The Government of India has notified four New Labour Codes (NLC) on November 21, 2025: the Code on Wages, 2019; Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020. The Company has carried out an assessment of the impact on past service cost relating to gratuity and leave encashment, arising primarily from the revision in the definition of Wages. As a result, an incremental expense of Rs 955.90 Lakhs has been recorded in the books of account. Given the non-recurring nature and the quantum of the amount involved the same has been disclosed as an exceptional item in the results for the quarter and nine months ended December 31, 2025. The Company continues to monitor and assess the impact of further government clarifications, state specific rules and will provide appropriate updates based on such development as and when necessary. (ii) During the quarter ended June 30, 2025, the Company paid an amount of Rs. 699.36 Lakhs pertaining to demand raised by the Municipal Council of Rampur on re-assessment of the House and Water Tax pertaining to the period from April 01, 2019 to March 31, 2025. The same has been disclosed as an exceptional item. 6. The Company has allotted 15,943 equity shares and 85,989 equity shares of face value of Rs. 2/- each during the quarter and period ended December 31, 2025 respectively, on exercise of Employee Stock Option by the eligible employees, as per the ESOP Scheme 2006. 7. Figures of previous period/year have been regrouped/rearranged wherever necessary. The impact of the same is not material to the user of the Statement.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of defined benefit plan (180.33) (480.33)
Total Amount of items that will not be reclassified to profit and loss (180.33) (480.33)
2 Income tax relating to items that will not be reclassified to profit or loss (45.39) (120.89)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (134.94) (359.44)