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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 Company'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 10-02-2026   14:30:00
End date and time of board meeting 10-02-2026   16:05:00
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
There were no defaults on loans applicable to the entity during Q3 FY26.



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 1,80,150.90 5,20,175.70
Other income 892.50 2,870.60
Total income 1,81,043.40 5,23,046.30
2 Expenses
(a) Cost of materials consumed 44,253.00 1,30,242.10
(b) Purchases of stock-in-trade 1,064.10 2,351.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (90.70) 225.80
(d) Employee benefit expense 29,939.20 89,006.00
(e) Finance costs 6,964.80 20,252.10
(f) Depreciation, depletion and amortisation expense 20,042.40 56,615.90
(f) Other Expenses
1 Other Expenses 68,044.60 1,96,139.20
Total other expenses 68,044.60 1,96,139.20
Total expenses 1,70,217.40 4,94,833.00
3 Total profit before exceptional items and tax 10,826.00 28,213.30
4 Exceptional items (3,370.40) (3,370.40)
5 Total profit before tax 7,455.60 24,842.90
6 Tax expense
7 Current tax 5,175.20 10,011.30
8 Deferred tax (3,127.50) (3,641.00)
9 Total tax expenses 2,047.70 6,370.30
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 5,407.90 18,472.60
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 5,407.90 18,472.60
17 Other comprehensive income net of taxes (714.50) (2,002.20)
18 Total Comprehensive Income for the period 4,693.40 16,470.40
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 0.82 2.8
Diluted earnings (loss) per share from continuing operations 0.82 2.8
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 0.82 2.8
Diluted earnings (loss) per share from continuing and discontinued operations 0.82 2.8
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) 1 .The above standalone unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on February 10, 2026. The statutory auditor’s report on review of these standalone unaudited financial results for the quarter and nine months period ended December 31, 2025 is being filed with BSE Limited and National Stock Exchange of India Limited. For more details on standalone 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. 2. These standalone 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. 3. Segment Reporting: The Company's business activity falls within a single business segment i.e. Food and Beverages in terms of Ind AS 108 on Segment Reporting. 4. On November 21, 2025, Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (together referred to as “Labour Codes”) which consolidate multiple existing labour laws. The Labour Codes, amongst other things introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes based on the legal opinion and the best information available, which has resulted in overall increase in gratuity liability arising out of past service cost and increase in leave liability by INR 337.04 million. Considering the non-recurring nature of this impact arising out of an enactment of this new legislation, the Company has presented this incremental amount as an exceptional item in these standalone unaudited financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the further developments to the Labour Codes and would provide for these developments appropriately. 5. During the year ended March 31, 2025, the management had recorded an impairment charge of INR 247.51 million on the investment in associate company namely, Hashtag Loyalty Private Limited, on account of discontinuance of operations.



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 Items that will not be reclassified to profit or loss (846.10) (2,362.00)
Total Amount of items that will not be reclassified to profit and loss (846.10) (2,362.00)
2 Income tax relating to items that will not be reclassified to profit or loss (131.60) (359.80)
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 (714.50) (2,002.20)