Integrated Filing — IndAS



General information about company

Scrip Code 519600
NSE Symbol CCL
MSEI Symbol NOTLISTED
ISIN INE421D01022
Name of company CCL PRODUCTS (INDIA) 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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
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 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 Coffee and coffee related products
Start date and time of board meeting 04-02-2026   15:20:00
End date and time of board meeting 04-02-2026   19:40:00
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

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 Consolidated Consolidated
1 Income
Revenue from operations 1,05,056.46 3,23,292.96
Other income 260.12 648.52
Total income 1,05,316.58 3,23,941.48
2 Expenses
(a) Cost of materials consumed 66,870.83 2,09,340.26
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (752.84) 1,647.60
(d) Employee benefit expense 4,744.18 13,656.84
(e) Finance costs 3,223.87 9,855.49
(f) Depreciation, depletion and amortisation expense 3,905.11 11,149.68
(f) Other Expenses
1 Other Expenses 15,697.96 44,535.91
Total other expenses 15,697.96 44,535.91
Total expenses 93,689.11 2,90,185.78
3 Total profit before exceptional items and tax 11,627.47 33,755.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,627.47 33,755.70
6 Tax expense
7 Current tax 1,579.82 5,157.54
8 Deferred tax 20.87 1,240.78
9 Total tax expenses 1,600.69 6,398.32
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 10,026.78 27,357.38
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 10,026.78 27,357.38
17 Other comprehensive income net of taxes (847.42) 522.99
18 Total Comprehensive Income for the period 9,179.36 27,880.37
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,026.78 27,357.38
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 9,179.36 27,880.37
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,663.34 2,663.53
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 7.53 20.54
Diluted earnings (loss) per share from continuing operations 7.52 20.52
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 7.53 20.54
Diluted earnings (loss) per share from continuing and discontinued operations 7.52 20.52
24 Debt equity ratio 0.6400 0.6400
25 Debt service coverage ratio 2.8400 2.8400
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The above statement of unaudited Consolidated financial results of CCL Products India Limited which have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India were reviewed and recommended by the Audit Committee are considered and approved by the Board of Directors at their respective meetings held on 04 February 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results and issued an unmodified report thereon. 2 The Consolidated unaudited financial results include the financial results of CCL Products India Limited and its 5 subsidiaries namely CCL Food and Beverages Private Limited and Continental Coffee Private Limited and Ngon Coffee Company Limited at Vietnam and Continental Coffee SA at Switzerland and Jayanti Pte Limited at Singapore collectively referred as the Group. 3 The Consolidated operations of the Group relates to one reportable segment and hence segmental reporting as per Ind AS 108 is not applicable. 4 The Consolidated Financial results are reviewed by the Statutory Auditors of the Company as per Regulation 33 of the SEBI LODR 2015 and financials of Ngon Coffee Company Limited at Vietnam the material overseas Subsidiary of the Company were reviewed by NSVR and Associates LLP. 5 On 21 November 2025 the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to help assess the financial impact of these changes. Based on management assessment and the best information available, and in line with the ICAI guidance the Company has made a provision of Rs.150 lakhs as an additional amount towards Gratuity and Leave encashment payable on account of implementation of new Labour Codes. The Company and its Indian subsidiaries shall continue to monitor the finalisation of Central and State Rules and the clarifications from the Government on other aspects of the Labour Code and will subsequently provide appropriate accounting effect on the basis of such developments, as and when required. 6 The figures for the corresponding previous periods have been regrouped or reclassified wherever necessary to make them comparable. 7 The results for the third quarter and nine months ended 31 December 2025 are also available on Bombay Stock Exchange website and the National Stock Exchange website and on the Company website.



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 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 01-10-2025 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (847.42) 522.99
Total Amount of items that will be reclassified to profit and loss (847.42) 522.99
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (847.42) 522.99