Integrated Filing — IndAS



General information about company

Scrip Code 500368
NSE Symbol PATANJALI
MSEI Symbol NOTLISTED
ISIN INE619A01035
Name of company Patanjali Foods 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 11-02-2026   16:00:00
End date and time of board meeting 11-02-2026   17:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 10,48,371.04 29,01,397.50
Other income 5,741.16 12,163.55
Total income 10,54,112.20 29,13,561.05
2 Expenses
(a) Cost of materials consumed 7,09,786.81 19,95,338.49
(b) Purchases of stock-in-trade 2,07,179.05 5,05,391.66
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,985.67) 11,341.56
(d) Employee benefit expense 17,639.95 47,340.00
(e) Finance costs 3,522.35 9,429.92
(f) Depreciation, depletion and amortisation expense 6,210.28 18,683.04
(f) Other Expenses
1 Other Expenses 75,285.87 2,11,193.05
Total other expenses 75,285.87 2,11,193.05
Total expenses 10,14,638.64 27,98,717.72
3 Total profit before exceptional items and tax 39,473.56 1,14,843.33
4 Exceptional items (3,019.09) (3,019.09)
5 Total profit before tax 36,454.47 1,11,824.24
6 Tax expense
7 Current tax 13,404.89 36,362.49
8 Deferred tax (36,326.27) (53,623.66)
9 Total tax expenses (22,921.38) (17,261.17)
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 59,375.85 1,29,085.41
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 59,375.85 1,29,085.41
17 Other comprehensive income net of taxes (1,582.31) 256.53
18 Total Comprehensive Income for the period 57,793.54 1,29,341.94
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 21,751.99 21,751.99
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 5.46 11.87
Diluted earnings (loss) per share from continuing operations 5.45 11.86
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 5.46 11.87
Diluted earnings (loss) per share from continuing and discontinued operations 5.45 11.86
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the unaudited standalone financial results: 1.The Audit Committee has reviewed the above results and the Board of Directors has approved the above results and its release at their respective meetings held on February 11, 2026. The Statutory Auditors of the Company have carried out limited review of above financial results for the quarter and nine months ended December 31, 2025. 2.In the previous quarter, the Board of Directors of the Company in their meeting held on July 17, 2025 has recommended for issue of bonus shares in the ratio of 2:1 i.e. 2 new fully paid-up Equity Shares of Rs. 2/- each for every 1 existing fully paid-up Equity Share of Rs. 2/- to the eligible Equity Shareholders of the Company as on record date (September 11, 2025), duly approved by the Shareholders of the Company on August 21, 2025 by means of postal ballot. 72,52,18,830 equity shares were allotted to the eligible holders of equity shares on the record date as bonus equity shares by capitalizing capital redemption reserve. In accordance with the 'Ind AS 33 - Earnings per Share', the figures of Earnings Per Share for quarter and nine months ended December 31, 2024 and year ended March 31, 2025 have been restated to give effect to the allotment of the bonus shares. 3.On November 21, 2025, the Government of India notified the four Labour Codes - 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes based on the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes der Exceptional Items in the statement of profit and loss for the period ended December 31, 2025. The incremental impact costing of gratuity of Rs. 1,655.07 lakh and compensated absences of Rs. 1,364.02 lakh primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect based on such developments as needed. 4.As per Indian Accounting Standard 108 'Operating Segment', the Company has reported 'Segment Information' as described below: - Reportable segment Description Edible Oils Crude oils, Refined oils, Vanaspati, Bakery fats, seed extractions and other related products. FMCG Various types of Food Products, Nutraceuticals, Biscuits, Noodles, Breakfast Cereals, Textured Soya protein, Various types of Non-Food Products related to Home Care, Skin Care, Dental Care and Hair Care and other related products. Wind Turbine Power Generation Electricity Generation from Windmills The assets and liabilities that cannot be allocated between the segments are shown as unallocable assets and liabilities respectively. 5.With effect from November 1, 2024, the Company has acquired the Home & Personal Care business. Accordingly, the figures for the nine months ended December 31, 2025 are strictly not comparable with those of the corresponding periods of the previous year. 6.The figures for the previous period/year have been re-grouped/re-arranged, wherever considered necessary, to correspond with the current period disclosures. For and on behalf of the Board of Directors of Patanjali Foods Limited Ram Bharat Managing Director DIN No. 01651754



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)
1 Edible Oils 7,33,570.62 20,98,942.82
2 Food & Other FMCG 3,24,835.31 8,29,778.51
3 Wind Turbine Power Generation 0.0042731 2,947.75
Total Segment Revenue 10,58,833.24 29,31,669.08
Less: Inter segment revenue 10,462.20 30,271.58
Revenue from operations 10,48,371.04 29,01,397.50
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Edible Oils 13,719.28 42,706.52
2 Food & Other FMCG 33,745.51 86,920.26
3 Wind Turbine Power Generation (385.62) (1,113.61)
Total Profit before tax 47,079.17 1,28,513.17
i. Finance cost 3,522.35 9,429.92
ii. Other Unallocable Expenditure net off Unallocable income 4,083.26 4,239.92
Profit before tax 39,473.56 1,14,843.33
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Edible Oils 9,46,512.23 9,46,512.23
2 Food & Other FMCG 5,37,895.77 5,37,895.77
3 Wind Turbine Power Generation 17,968.25 17,968.25
Total Segment Asset 15,02,376.25 15,02,376.25
Un-allocable Assets 2,65,450.23 2,65,450.23
Net Segment Asset 17,67,826.48 17,67,826.48
4 Segment Liabilities
Segment Liabilities
1 Edible Oils 2,25,445.85 2,25,445.85
2 Food & Other FMCG 99,348.12 99,348.12
3 Wind Turbine Power Generation 54.45 54.45
Total Segment Liabilities 3,24,848.42 3,24,848.42
Un-allocable Liabilities 1,90,772.25 1,90,772.25
Net Segment Liabilities 5,15,620.67 5,15,620.67
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) In the previous quarter, based on business review carried out by the Managing Director (Chief Operating Decision Maker - CODM) of the Company, the Company has merged two segments i.e. Food & Other FMCG and Home & Personal Care and show these as FMCG Segment. Now the Company has identified the three reportable segments, i.e. Edible oils, FMCG and Wind turbine power generation.



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
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 1,045.23 648.96
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 537.08 (905.49)
5 Total Other comprehensive income (1,582.31) 256.53





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 Yes
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
1 M/s. Walker Chandiok & Co. LLP Yes 31-05-2028