Integrated Filing — IndAS



General information about company

Scrip Code 519183
NSE Symbol ADFFOODS
MSEI Symbol NOTLISTED
ISIN INE982B01027
Name of company ADF 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 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-05-2026
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 Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 13-05-2026   17:00:00
End date and time of board meeting 13-05-2026   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



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 Consolidated Consolidated
1 Income
Revenue from operations 19,673.11 68,323.17
Other income 869.93 2,009.72
Total income 20,543.04 70,332.89
2 Expenses
(a) Cost of materials consumed 5,244.13 18,827.06
(b) Purchases of stock-in-trade 3,082.34 11,476.06
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (259.59) (3,029.21)
(d) Employee benefit expense 1,063.85 4,998.51
(e) Finance costs 78.56 270.17
(f) Depreciation, depletion and amortisation expense 571.88 2,113.08
(f) Other Expenses
1 Other Expenses 7,112.56 22,984.81
Total other expenses 7,112.56 22,984.81
Total expenses 16,893.73 57,640.48
3 Total profit before exceptional items and tax 3,649.31 12,692.41
4 Exceptional items 0.00 (683.00)
5 Total profit before tax 3,649.31 12,009.41
6 Tax expense
7 Current tax 1,071.69 3,531.33
8 Deferred tax (13.63) (514.33)
9 Total tax expenses 1,058.06 3,017.00
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 2,591.25 8,992.41
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 2,591.25 8,992.41
17 Other comprehensive income net of taxes 138.48 261.35
18 Total Comprehensive Income for the period 2,729.73 9,253.76
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,591.25 8,992.41
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 2,729.73 9,253.76
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 2,197.27 2,197.27
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 54,957.74
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.36 8.19
Diluted earnings (loss) per share from continuing operations 2.36 8.19
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 2.36 8.19
Diluted earnings (loss) per share from continuing and discontinued operations 2.36 8.19
24 Debt equity ratio 0.0100 0.0100
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 are as per PDF filed with stock exchanges.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 21,823.01
Capital work-in-progress 2,660.91
Investment property 0.00
Goodwill 0.00
Other intangible assets 3,979.39
Intangible assets under development 38.26
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 2.79
Other non-current financial assets
1 Other Financial Assets 421.22
Total of other non-current financial assets 421.22
Total non-current financial assets 424.01
Deferred tax assets (net) 1,459.66
Other non-current assets
1 Other non financial assets 335.52
2 Income tax assets (net) 597.79
Total of other non-current assets 933.31
Total non-current assets 31,318.55
2 Current assets
Inventories 11,949.73
Current financial asset
Current investments 1,451.69
Trade receivables, current 14,374.68
Cash and cash equivalents 6,561.74
Bank balance other than cash and cash equivalents 677.34
Loans, current 15.46
Other current financial assets
Total of other current financial assets 5,526.94
Total current financial assets 28,607.85
Current tax assets (net) 0.00
Other current assets
1 Other non financial assets 3,574.38
Total of other current assets 3,574.38
Total current assets 44,131.96
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 75,450.51
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,235.10
Other equity 54,957.74
Total equity attributable to owners of parent 57,192.84
Non controlling interest 0.00
Total equity 57,192.84
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 729.17
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 4,277.22
Total of other non-current financial liabilities 4,277.22
Total non-current financial liabilities 5,006.39
Provisions, non-current 452.39
Deferred tax liabilities (net) 1,315.39
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 6,774.17
Current liabilities
Current financial liabilities
Borrowings, current 145.83
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 495.45
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,470.55
Total Trade payable 6,966.00
Other current financial liabilities
1 Lease Liabilities 354.54
2 Other financial liabilities 2,152.07
Total of other current financial liabilities 2,506.61
Total current financial liabilities 9,618.44
Other current liabilities 1,098.74
1 Other non financial liabilities 1,098.74
Total of other current liabilities 1,098.74
Provisions, current 652.05
Current tax liabilities (Net) 114.27
Deferred government grants, Current
Total current liabilities 11,483.50
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 18,257.67
Total equity and liabilites 75,450.51
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Distribution Business 3,168.66 10,236.98
2 Processed and preserved foods 16,504.45 58,086.19
Total Segment Revenue 19,673.11 68,323.17
Less: Inter segment revenue 0.00 0.00
Revenue from operations 19,673.11 68,323.17
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Distribution Business 371.35 1,508.38
2 Processed and preserved foods 4,262.58 14,281.84
Total Profit before tax 4,633.93 15,790.22
i. Finance cost 78.56 270.17
ii. Other Unallocable Expenditure net off Unallocable income 906.07 3,510.65
Profit before tax 3,649.30 12,009.40
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Distribution Business 8,461.72 8,461.72
2 Processed and preserved foods 59,177.65 59,177.65
Total Segment Asset 67,639.37 67,639.37
Un-allocable Assets 7,810.82 7,810.82
Net Segment Asset 75,450.19 75,450.19
4 Segment Liabilities
Segment Liabilities
1 Distribution Business 3,006.39 3,006.39
2 Processed and preserved foods 11,456.90 11,456.90
Total Segment Liabilities 14,463.29 14,463.29
Un-allocable Liabilities 3,794.61 3,794.61
Net Segment Liabilities 18,257.90 18,257.90
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Notes are as per PDF filed with stock exchanges.



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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans (15.97) (29.62)
Total Amount of items that will not be reclassified to profit and loss (15.97) (29.62)
2 Income tax relating to items that will not be reclassified to profit or loss (4.02) (7.46)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of subsidiaries 150.43 295.27
2 Net gain / (loss) on cash flow hedges 0.00 (15.71)
Total Amount of items that will be reclassified to profit and loss 150.43 279.56
4 Income tax relating to items that will be reclassified to profit or loss 0.00 (3.95)
5 Total Other comprehensive income 138.48 261.35



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 12,009.41
Adjustments for reconcile profit (loss)
Adjustments for finance costs 270.17
Adjustments for decrease (increase) in inventories (2,961.42)
Adjustments for decrease (increase) in trade receivables, current (2,050.41)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,738.21)
Adjustments for decrease (increase) in other non-current assets 7.09
Adjustments for other financial assets, non-current (35.34)
Adjustments for other financial assets, current (1,288.96)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,448.96
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 738.33
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,113.08
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 454.55
Adjustments for provisions, non-current 288.62
Adjustments for other financial liabilities, current 334.48
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1,366.28)
Adjustments for dividend income 0.00
Adjustments for interest income 117.04
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (111.18)
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) 164.22
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,849.34)
Net cash flows from (used in) operations 9,160.07
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,400.60
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,759.47
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 4,901.47
Other cash payments to acquire equity or debt instruments of other entities 669.97
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 59.60
Purchase of property, plant and equipment 8,279.00
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 0.00
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 0.00
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 182.56
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,713.91
Net cash flows from (used in) investing activities (1,091.43)
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 0.00
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 0.00
Payments of lease liabilities 1,018.97
Dividends paid 1,318.37
Interest paid 91.03
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,428.37)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,239.67
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 612.63
Net increase (decrease) in cash and cash equivalents 2,852.30
Cash and cash equivalents cash flow statement at beginning of period 3,709.44
Cash and cash equivalents cash flow statement at end of period 6,561.74





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 MSKA & Associates LLP, Chartered Accountants Yes 31-07-2027