Integrated Filing — IndAS



General information about company

Scrip Code 541352
NSE Symbol MEGASTAR
MSEI Symbol NOTLISTED
ISIN INE00EM01016
Name of company Megastar Foods Ltd
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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 Flour Mill
Start date and time of board meeting 05-02-2026   11:00:00
End date and time of board meeting 05-02-2026   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification
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 14,121.35 38,651.43
Other income 16.65 31.69
Total income 14,138.00 38,683.12
2 Expenses
(a) Cost of materials consumed 10,028.71 27,708.20
(b) Purchases of stock-in-trade 2,199.14 5,866.45
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 125.29 (0.99)
(d) Employee benefit expense 311.54 906.49
(e) Finance costs 360.71 976.08
(f) Depreciation, depletion and amortisation expense 230.72 673.24
(f) Other Expenses
1 Other Expenses 508.92 1,628.81
Total other expenses 508.92 1,628.81
Total expenses 13,765.03 37,758.28
3 Total profit before exceptional items and tax 372.97 924.84
4 Exceptional items 0.00 0.00
5 Total profit before tax 372.97 924.84
6 Tax expense
7 Current tax 39.78 51.31
8 Deferred tax 26.25 174.64
9 Total tax expenses 66.03 225.95
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 306.94 698.89
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 306.94 698.89
17 Other comprehensive income net of taxes (36.13) (11.46)
18 Total Comprehensive Income for the period 270.81 687.43
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 1,129.37 1,129.37
Face value of equity share capital 10 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 2.72 6.19
Diluted earnings (loss) per share from continuing operations 2.72 6.19
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 2.72 6.19
Diluted earnings (loss) per share from continuing and discontinued operations 2.72 6.19
24 Debt equity ratio 0.7500 0.7500
25 Debt service coverage ratio 1.400 1.2900
26 Interest service coverage ratio 2.0700 1.7200
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above unaudited standalone financial results of Megastar Foods Limited (the Company) for the quarter and nine Months ended Dec 31, 2025. have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 05.02.2026. 2. The standalone unaudited financial results for the quarter and nine Months ended Dec 31, 2025. , have been prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34 prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3. The Statutory Auditors of the Company have carried out Limited Review Report of the above Standalone Unaudited Financial Results for the Quarter and nine Months ended Dec 31, 2025. in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, on which they have not expressed any reservation or qualification. The Statutory Auditors have subjected themselves to the peer review process of the Institute of Chartered Accountants of India and hold a valid certificate issued by the Peer Review Board of the Institute of Chartered Accountants of India. 4. The Company is currently engaged in the manufacture and sale of wheat products, which is considered a single business segment. Due to the unavailability of separate information for manufacturing and trading-related sales and expenses, these activities are accounted for as one segment. 5. The Company does not have exceptional or extraordinary items to report for the above period. 6. Following are the figures of interest cost on general & specific borrowings capitalised in the cost of PPE & CWIP: Particulars Quarter ended Nine Months ended Year ended (Unaudited) (Unaudited) (Audited) 'Interest cost 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 capitalised in PPE & CWIP -- -- 82.61 -- 272.84 272.84 7. In terms of Regulation 33 (2)(a) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Managing Director and Chief Financial Officer of the Company have certified that the above financial results do not contain any false or misleading statements or figures and do not omit any material fact which may make the statements or figures contained therein misleading. 8.The figures for the quarter ended Dec 31, 2025 are the balancing figures between the unaudited figures in respect of the year to date figures up to Dec 31, 2025 and unaudited published figures up to the period ended Sept 30, 2025. 9. These unaudited standalone financial results for the quarter and nine months ended Dec 31, 2025 have been rounded off to nearest rupees in lakhs upto two decimal places, which is in line with the requirement of Ind AS Schedule III of the Companies Act, 2013. Accordingly, figures of the corresponding periods presented have also been aligned to the latest period presented. 10. Formula used for Calculation of ratio and Finacial Indicators are below: Debt/Equity Ratio= Total Debt/Shareholder's Equity Debt service Coverage Ratio (DSCR)= Earnings Available for Debt Service before tax/Debt Service Interest Service Coverage Ratio= Earnings Before Interest & Taxes/Interest For the Period 11. Figures & ratios pertaining to previous year/periods have been regrouped/rearranged, reclassified and restated wherever necessary to make them comparable with those of current year/period. 12.The Unaudited Standalone Financial Results for the Quarter and nine months ended Dec 31, 2025 are available on the website of BSE Limited at http://www.bseindia.com, National Stock Exchange of India Limited at https://www.nseindia.com and on the website of the Company at https://www.megastarfoods.com



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 gains/(losses) on defined benefit plans (48.27) (15.31)
Total Amount of items that will not be reclassified to profit and loss (48.27) (15.31)
2 Income tax relating to items that will not be reclassified to profit or loss (12.14) (3.85)
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 0.00 0.00
5 Total Other comprehensive income (36.13) (11.46)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto