Integrated Filing — IndAS



General information about company

Scrip Code 540724
NSE Symbol DIAMONDYD
MSEI Symbol NOTLISTED
ISIN INE393P01035
Name of company Prataap Snacks 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 27-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment SNACKS FOOD
Start date and time of board meeting 27-04-2026   16:00:00
End date and time of board meeting 27-04-2026   19:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 27-01-2025
Indicate Company website link for updated RPT policy of the Company https://www.yellowdiamond.in/wp-content/uploads/2024/09/Policy-on-Materiality-of-Related-Party-Transactions-and-on-Dealing-with-Related-Party-Transactions.pdf
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 42,018.42 1,72,465.41
Other income 134.06 841.39
Total income 42,152.48 1,73,306.80
2 Expenses
(a) Cost of materials consumed 28,836.42 1,21,534.93
(b) Purchases of stock-in-trade 276.48 1,038.37
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 869.86 177.07
(d) Employee benefit expense 2,202.16 7,879.38
(e) Finance costs 124.27 653.92
(f) Depreciation, depletion and amortisation expense 1,687.78 6,693.02
(f) Other Expenses
1 Impairment losses on Financial assets 86.04 211.54
2 Other Expenses 7,688.37 33,443.41
Total other expenses 7,774.41 33,654.95
Total expenses 41,771.38 1,71,631.64
3 Total profit before exceptional items and tax 381.10 1,675.16
4 Exceptional items 0.00 (157.98)
5 Total profit before tax 381.10 1,517.18
6 Tax expense
7 Current tax 88.94 323.56
8 Deferred tax 178.45 222.05
9 Total tax expenses 267.39 545.61
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 113.71 971.57
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 113.71 971.57
17 Other comprehensive income net of taxes 30.77 67.44
18 Total Comprehensive Income for the period 144.48 1,039.01
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 1,195.18 1,195.18
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.48 4.07
Diluted earnings (loss) per share from continuing operations 0.48 4.06
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 0.48 4.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.48 4.06
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 above Ind AS financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 April 2026. 2 The Company has determined ‘Snacks Food’ as the only reportable segment as evaluated by the chief operating decision maker for allocation of resources and for assessing performance. There are no other reportable segments as per Ind AS 108 ‘Operating Segment'. Accordingly, no separate segment information has been provided. 3 The figures of the quarter ended 31 March 2026 and 31 March 2025 are balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures upto 31 December for the respective years which were subjected to limited review.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 39,045.61
Capital work-in-progress 448.10
Investment property
Goodwill 4,611.00
Other intangible assets 11,922.43
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 1,434.40
Other non-current financial assets
1 Other non-current financial assets 845.32
Total of other non-current financial assets 845.32
Total non-current financial assets 2,279.72
Deferred tax assets (net)
Other non-current assets
1 Other Tax Assets (Net) 904.64
2 Other non-current assets 336.75
Total of other non-current assets 1,241.39
Total non-current assets 59,548.25
2 Current assets
Inventories 12,965.79
Current financial asset
Current investments 0.00
Trade receivables, current 2,304.56
Cash and cash equivalents 3,288.25
Bank balance other than cash and cash equivalents 992.38
Loans, current 195.72
Other current financial assets
Total of other current financial assets 6,039.87
Total current financial assets 12,820.78
Current tax assets (net)
Other current assets
1 Other current assets 7,412.17
Total of other current assets 7,412.17
Total current assets 33,198.74
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 92,746.99
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,195.18
Other equity 68,772.87
Total equity attributable to owners of parent 69,968.05
Non controlling interest
Total equity 69,968.05
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,000.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 1,338.00
Total of other non-current financial liabilities 1,338.00
Total non-current financial liabilities 2,338.00
Provisions, non-current 868.69
Deferred tax liabilities (net) 1,089.98
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 1,362.45
Total of other non-current liabilities 1,362.45
Total non-current liabilities 5,659.12
Current liabilities
Current financial liabilities
Borrowings, current 400.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,004.18
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 9,106.77
Total Trade payable 11,110.95
Other current financial liabilities
1 Lease liabilities 1,777.90
2 Other current financial liabilities 1,926.41
Total of other current financial liabilities 3,704.31
Total current financial liabilities 15,215.26
Other current liabilities 1,755.39
1 Other current liabilities 1,755.39
Total of other current liabilities 1,755.39
Provisions, current 149.17
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 17,119.82
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 22,778.94
Total equity and liabilites 92,746.99
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 and loss 33.75 90.12
Total Amount of items that will not be reclassified to profit and loss 33.75 90.12
2 Income tax relating to items that will not be reclassified to profit or loss 2.98 22.68
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 30.77 67.44



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,517.18
Adjustments for reconcile profit (loss)
Adjustments for finance costs 653.92
Adjustments for decrease (increase) in inventories 1,875.52
Adjustments for decrease (increase) in trade receivables, current (758.20)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (3,435.18)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 169.61
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,401.11)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (621.98)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,693.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 327.75
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,045.61
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (449.75)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,099.21
Net cash flows from (used in) operations 5,616.39
Dividends received 0.00
Interest paid 0.00
Interest received (714.81)
Income taxes paid (refund) (145.41)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,046.99
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 124.17
Purchase of property, plant and equipment (1,991.84)
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets (43.93)
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 555.20
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 721.53
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (719.65)
Net cash flows from (used in) investing activities 2,717.02
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares (1.51)
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 2,571.00
Payments of lease liabilities 2,273.91
Dividends paid 119.45
Interest paid 628.69
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3.02
Net cash flows from (used in) financing activities (5,591.54)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,172.47
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 2,172.47
Cash and cash equivalents cash flow statement at beginning of period 1,115.78
Cash and cash equivalents cash flow statement at end of period 3,288.25





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 BSR & Co. LLP Yes 31-07-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Prataap Snacks Limited Vyapaar Vistar Tech Private Limited Company in which relatives of Key management personnel have control Purchase of goods or services 1,000.00 Nil 68.22 (74.68) (81.86)
2 Prataap Snacks Limited Prataap Snacks Employees Welfare Trust Enterprise where control over the composition of governing body exists Interest received 500.00 Nil 33.49 (1,494.61) (1,521.43)
3 Prataap Snacks Limited Mr. Arvind Mehta Key management personnel - Chairman and Executive Director Remuneration 0.00 Nil 54.00 5.99 5.99
4 Prataap Snacks Limited Mr. Amit Kumat Key management personnel - Managing Director and Chief Executive Officer Remuneration 0.00 Nil 54.00 5.99 5.99
5 Prataap Snacks Limited Mr. Apoorva Kumat Key management personnel - Executive Director (Operations) Remuneration 0.00 Nil 54.00 3.31 4.54
6 Prataap Snacks Limited NSB BPO Solutions Pvt. Ltd Company in which a relative of Key management personnel is a shareholder Purchase of goods or services 1,800.00 Nil 763.38 (98.77) 10.60
7 Prataap Snacks Limited Omniscient Services Private Limited Body Corporate in which twenty percent or more of the equity share capital is held by the promoter or an immediate relative of promoter Purchase of goods or services 125.00 Nil 40.48 2.49 0.00
8 Prataap Snacks Limited Vallabh Snacks Private Limited Body Corporate in which twenty percent or more of the equity share capital is held by the promoter or an immediate relative of promoter Purchase of goods or services 2,000.00 Nil 181.76 36.36 8.05
9 Prataap Snacks Limited Shiprocket Limited By virtue of common directorship Purchase of goods or services 250.00 Nil 95.00 27-04-2026 291.70 0.00 2.99
10 Prataap Snacks Limited Billion Dream Sports Private Limited Subsidiary of Promoter Authum Investment & Infrastructure Ltd Any other transaction sponsored 50.00 Nil 50.00 0.00 0.00
Total value of transaction during the reporting period 1,591.03