Integrated Filing — IndAS



General information about company

Scrip Code 543248
NSE Symbol RBA
MSEI Symbol NOTLISTED
ISIN INE07T201019
Name of company RESTAURANT BRANDS ASIA 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 14-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
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 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 Geographical
Description of single segment
Start date and time of board meeting 14-05-2026   13:38:00
End date and time of board meeting 14-05-2026   15:55:00
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 24-01-2025
Indicate Company website link for updated RPT policy of the Company https://www.burgerking.in/investor-relations/disclosures-under-regulation-46-sebi-lodr/corporate-governance
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? Yes
No. of times funds raised during the quarter 1
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 57,346.10 2,27,172.30
Other income 2,096.60 7,277.60
Total income 59,442.70 2,34,449.90
2 Expenses
(a) Cost of materials consumed 17,080.10 70,341.50
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 9,139.80 35,604.40
(e) Finance costs 4,573.20 16,879.90
(f) Depreciation, depletion and amortisation expense 7,376.00 28,049.70
(f) Other Expenses
1 Other expenses 21,305.70 87,263.20
Total other expenses 21,305.70 87,263.20
Total expenses 59,474.80 2,38,138.70
3 Total profit before exceptional items and tax (32.10) (3,688.80)
4 Exceptional items (12,000.00) (12,225.20)
5 Total profit before tax (12,032.10) (15,914.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (12,032.10) (15,914.00)
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 (12,032.10) (15,914.00)
17 Other comprehensive income net of taxes 71.90 (104.60)
18 Total Comprehensive Income for the period (11,960.20) (16,018.60)
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 58,287.60 58,287.60
Face value of equity share capital 10 10
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 -2.06 -2.73
Diluted earnings (loss) per share from continuing operations -2.06 -2.73
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 -2.06 -2.73
Diluted earnings (loss) per share from continuing and discontinued operations -2.06 -2.73
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 2,36,170.40
Capital work-in-progress 3,844.10
Investment property 0.00
Goodwill 0.00
Other intangible assets 8,295.90
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 1,13,884.40
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 6,769.90
Total of other non-current financial assets 6,769.90
Total non-current financial assets 1,20,654.30
Deferred tax assets (net)
Other non-current assets
1 Other tax assets (net) 625.10
2 Other non-current assets 5,803.20
Total of other non-current assets 6,428.30
Total non-current assets 3,75,393.00
2 Current assets
Inventories 2,369.50
Current financial asset
Current investments 13,786.30
Trade receivables, current 3,796.40
Cash and cash equivalents 2,480.20
Bank balance other than cash and cash equivalents 2,829.50
Loans, current 21,601.10
Other current financial assets
Total of other current financial assets 2,550.90
Total current financial assets 47,044.40
Current tax assets (net) 0.00
Other current assets
1 Other current assets 2,588.60
Total of other current assets 2,588.60
Total current assets 52,002.50
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4,27,395.50
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 58,287.60
Other equity 1,52,645.50
Total equity attributable to owners of parent 2,10,933.10
Non controlling interest
Total equity 2,10,933.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4,035.70
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 1,52,820.20
Total of other non-current financial liabilities 1,52,820.20
Total non-current financial liabilities 1,56,855.90
Provisions, non-current 4,758.70
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 10,932.60
Total of other non-current liabilities 10,932.60
Total non-current liabilities 1,72,547.20
Current liabilities
Current financial liabilities
Borrowings, current 6,286.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 307.40
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 15,570.30
Total Trade payable 15,877.70
Other current financial liabilities
1 Lease liabilities 6,642.80
2 Other financial liabilities 10,815.30
Total of other current financial liabilities 17,458.10
Total current financial liabilities 39,621.80
Other current liabilities 2,965.70
1 Other current liabilities 2,965.70
Total of other current liabilities 2,965.70
Provisions, current 1,327.70
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 43,915.20
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 2,16,462.40
Total equity and liabilites 4,27,395.50
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 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
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 or loss 71.90 (104.60)
Total Amount of items that will not be reclassified to profit and loss 71.90 (104.60)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 71.90 (104.60)



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 (15,914.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 16,879.90
Adjustments for decrease (increase) in inventories (27.10)
Adjustments for decrease (increase) in trade receivables, current (1,223.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (12.40)
Adjustments for decrease (increase) in other non-current assets (16.00)
Adjustments for other financial assets, non-current (1,052.70)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,434.70)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,439.60
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 0.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 941.90
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1,264.30)
Adjustments for dividend income 169.50
Adjustments for interest income 1,584.70
Adjustments for share-based payments 840.80
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 1,019.90
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 36,386.30
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 50,724.00
Net cash flows from (used in) operations 34,810.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 347.20
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 34,462.80
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 0.00
Purchase of property, plant and equipment 34,400.10
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 650.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (25,546.60)
Net cash flows from (used in) investing activities (59,296.70)
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 172.50
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 2,364.10
Payments of lease liabilities 21,797.30
Dividends paid 0.00
Interest paid 799.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (24,788.60)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (49,622.50)
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 (49,622.50)
Cash and cash equivalents cash flow statement at beginning of period 52,102.80
Cash and cash equivalents cash flow statement at end of period 2,480.30





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 B S R & Co. LLP Yes 31-07-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 26-03-2025
Amount Raised 50,000.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA LIMITED
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Prepayment and/or repayment, in full or in part, of all or a portion of certain of the outstanding availed by our company None 7,200.00 7,200.00 7,200.00 0.00
2 Funding Capital expenditure requirement towards setting up new restaurants in India None 32,500.00 32,500.00 18,970.30 0.00
3 General Corporate Purposes None 8,200.00 8,309.00 7,937.50 0.00
4 Issue Related Expense None 2,100.00 1,991.00 1,991.00 0.00


Signatory Details

Name of signatory Arijit Datta
Designation of person Chief Financial Officer
Place Mumbai
Date 14-05-2026




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 Restaurant Brands Asia Limited Mrs. Tara Subramaniam Chairman & Independent Director Remuneration As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders of the Company 4.10 0.00 0.00
2 Restaurant Brands Asia Limited Mr. Sandeep Chaudhary Independent Director Remuneration As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders of the Company 4.10 0.00 0.00
3 Restaurant Brands Asia Limited Mr. Yash Gupta Independent Director Remuneration As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders of the Company 4.10 0.00 0.00
4 Restaurant Brands Asia Limited Mr. Andrew Day Independent Director Remuneration As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders of the Company 4.10 0.00 0.00
5 Restaurant Brands Asia Limited Mr. Ajay Kaul Non Executive Director Remuneration As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders of the Company 4.10 0.00 0.00
6 Restaurant Brands Asia Limited Mr. Tara Subramaniam Chairman & Independent Director Any other transaction Directors sitting fees As approved by the Board of Directors 6.80 0.00 0.00
7 Restaurant Brands Asia Limited Mr. Sandeep Chaudhary Independent Director Any other transaction Directors sitting fees As approved by the Board of Directors 4.70 0.00 0.00
8 Restaurant Brands Asia Limited Mr. Yash Gupta Independent Director Any other transaction Directors sitting fees As approved by the Board of Directors 4.80 0.00 0.00
9 Restaurant Brands Asia Limited Mr. Andrew Day Independent Director Any other transaction Directors sitting fees As approved by the Board of Directors 3.30 0.00 0.00
10 Restaurant Brands Asia Limited Mr. Ajay Kaul Non Executive Director Any other transaction Directors sitting fees As approved by the Board of Directors 1.40 0.00 0.00
11 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Any other transaction Commission on Corporate Guarantee NA 48.20 147.70 229.40 Textual Information(1)
12 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Any other transaction Commission on Performance Guarantee NA (0.50) 28.80 31.90 Textual Information(2)
13 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Any other transaction Management Support Services NA 66.70 117.30 189.70 Textual Information(3)
14 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Any other transaction Reimbursement of travel cost and IT Cost NA 18.00 60.10 82.90 Textual Information(4)
15 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Any other transaction Interest on loan NA 890.80 683.90 956.80 Textual Information(5)
16 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Any other transaction Dividend income NA 84.70 216.60 301.30 Textual Information(6)
17 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Any other transaction Depreciation cross NA 0.00 325.90 325.90 Textual Information(7)
18 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Any other transaction ESOP granted to employees of the subsidiary NA 0.00 0.00 0.00
19 Restaurant Brands Asia Limited PT Sari Chicken Indonesia Subsidiary Company Any other transaction Management Support Services NA 7.10 17.50 21.40 Textual Information(8)
20 Restaurant Brands Asia Limited PT Sari Chicken Indonesia Subsidiary Company Any other transaction Reimbursement of travel cost and IT Cost NA 0.00 1.70 1.50 Textual Information(9)
21 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Loan NA 7,070.50 12,467.50 21,592.30 Loan 10.0900 5 Years Unsecured Use for normal ordinary course of business Textual Information(10)
22 Restaurant Brands Asia Limited PT Sari Burger Indonesia Subsidiary Company Investment NA (160.90) 1,25,708.90 1,13,884.40 Textual Information(11)
23 Restaurant Brands Asia Limited Mr. Rajeev Varman Whole-time Director & Group Chief Executive Officer Remuneration As approved by the Nomination and Remuneration Committee, Audit Committee, Board of Directors and Shareholders of the Company 364.90 0.00 0.00
24 Restaurant Brands Asia Limited Mr. Sumit Zaveri Group Chief Financial Officer and Chief Business Officer Remuneration As approved by the Nomination and Remuneration Committee, Audit Committee and Board of Directors (58.20) 0.00 0.00
25 Restaurant Brands Asia Limited Ms Shweta Mayekar Company Secretary Remuneration As approved by the Nomination and Remuneration Committee, Audit Committee and Board of Directors 16.70 0.00 0.00
26 PT Sari Chicken Indonesia PT Sari Burger Indonesia PT Sari Chicken Indonesia and PT Sari Burger Indonesia are subsidiary of the Companay Any other transaction Recovery of shared cost NA 0.00 6.40 6.40
27 PT Sari Burger Indonesia PT Sari Chicken Indonesia PT Sari Chicken Indonesia and PT Sari Burger Indonesia are subsidiary of the Companay Loan NA 1,293.40 3,710.40 5,003.80 Loan 8.2500 5 Years Loan 8.2500 not exceeding 5 years Unsecured In order to support the future business requirements, business expansion plans, repayment of bank loans, etc., of PT Sari Chicken Indonesia Textual Information(12)
28 PT Sari Burger Indonesia PT Sari Chicken Indonesia PT Sari Chicken Indonesia and PT Sari Burger Indonesia are subsidiary of the Companay Interest received NA 188.40 143.40 331.80 Textual Information(13)
29 PT Sari Burger Indonesia PT Sari Chicken Indonesia PT Sari Chicken Indonesia and PT Sari Burger Indonesia are subsidiary of the Companay Any other transaction Recovery of shared cost NA 76.30 701.50 777.80 Textual Information(14)
30 Restaurant Brands Asia Limited Mr. Arijit Datta Chief Financial Officer Remuneration As approved by the Nomination and Remuneration Committee, Audit Committee, Board of Directors and Shareholders of the Company 108.10 0.00 0.00
31 PT Sari Burger Indonesia PT Sari Chicken Indonesia PT Sari Chicken Indonesia and PT Sari Burger Indonesia are subsidiary of the Companay Any other transaction Commission on Performance Guarantee Commission on Performance Guarantee 1.00 0.00 0.00
Total value of transaction during the reporting period 10,056.70



Text Block

Textual Information(1) 1. (a) (i) During the year ended March 31, 2023, the Company has issued Corporate Guarantee in favour of PT Bank Central Asia Tbk amounting to IDR 4,10,000 million (equivalent to ₹ 2,251.31 million) and USD 0.28 million (equivalent to ₹ 22.99 million) to secure PT Sari Burger Indonesia's liabilities towards the aforesaid banks. The outstanding borrowings with respect to above in books of PT Sari Burger Indonesia as on March 31, 2026 is ₹ 157.38 million (March 31, 2025: ₹ 252.08 million). The Company has charged commission in respect of aforesaid corporate guarantee uptill 20 April 2025. During the year ended March 31, 2026, the Company has issued Corporate Guarantee in favour of Axis Bank Limited, IBU, Gift City, for guaranteeing the repayment obligations of PT Sari Burger Indonesia in relation to a loan equivalent risk facility for an amount upto USD 1.18 million (equivalent to ₹ 111.34 million). The Company has charged commission in respect of aforesaid corporate guarantee. 2.The Audit Committee of the Board of Directors through its omnibus approval dated March 11, 2025 considered and approved the combined limit of not more than Rs. 250 million for transactions mentioned in Sr. 11 to 18
Textual Information(2) The Company has provided performance guarantee in favour of BK Asia Pac Pte. Ltd. (BK Asia Pac) for securing the obligations of PT Sari Burger Indonesia as per the Master Franchisee and Development Agreement dated December 04, 2014 (Indonesia MFDA). The aforesaid guarantee amount would be determined, agreed and/or modified prior to every financial year end. Amount of outstanding payables by PT Sari Burger Indonesia to BK Asia Pac as on March 31, 2026 is ₹ 13.36 million (March 31, 2025: ₹ 273.81 million). Pursuant to the Side Letter executed between the Company and PLK Apac Pte.Ltd (PLK) on July 27, 2022, the Company has provided performance guarantee in favour of PLK for securing the obligations of PT Sari Chicken Indonesia as per the Master Franchisee and Development Agreement dated July 27, 2022 executed between PT Sari Chicken Indonesia, PLK and PT Sari Burger Indonesia. The aforesaid guarantee amount would be determined, agreed and/or modified prior to every financial year end pursuant to the aforesaid Side Letter. Amount of outstanding payables by PT Sari Chicken Indonesia to PLK as on March 31, 2026 is ₹ 1.33 million (March 31, 2025: ₹ 22.76 million). The Company has charged commission in respect of aforesaid performance guarantee.
Textual Information(3) The Audit Committee of the Board of Directors through its omnibus approval dated March 11, 2025 considered and approved the combined limit of not more than Rs. 250 million for transactions mentioned in Sr No. 11 to 18
Textual Information(4) The Audit Committee of the Board of Directors through its omnibus approval dated March 11, 2025 considered and approved the combined limit of not more than Rs. 250 million for transactions mentioned in Sr No. 11 to 18
Textual Information(5) The Audit Committee through its approval dated July 29, 2024, had accorded its approval for granting of loans at applicable interest to PT Sari Burger Indonesia and/or PT Sari Chicken Indonesia for a total amount not exceeding INR 200 CR. The Board approved the granting of said loans at applicable interest rates subject to necessary approval of the shareholders pursuant to provisions of Section 185(2) of the Companies Act, 2013. The shareholders at its Annual General Meeting held on September 19, 2024, approved the aforesaid transaction under Section 185(2). The Audit Committee of the Board of Directors through its omnibus approval dated March 11, 2025 considered and approved the combined limit of not more than Rs. 250 million for transactions mentioned in Sr No. 11 to 18
Textual Information(6) The Audit Committee through its approval dated June 13, 2024, had accorded its approval for the related party transaction with PT Sari Burger Indonesia with respect to investment in redeemable cumulative non-convertible preference shares with 8.5% dividend rate for an amount not exceeding IDR 40 billion. The Borrowing, Investments, Loans and Finance Committe through its meeting dated June 19, 2024 approved the aforesaid investment. The Audit Committee of the Board of Directors through its omnibus approval dated March 11, 2025 considered and approved the combined limit of not more than Rs. 250 million for transactions mentioned in Sr No. 11 to 18
Textual Information(7) The Audit Committee of the Board of Directors through its omnibus approval dated March 11, 2025 considered and approved the combined limit of not more than Rs. 250 million for transactions mentioned in Sr No. 11 to 18
Textual Information(8) The Audit Committee of the Board of Directors through its omnibus approval dated March 11, 2025 considered and approved the combined limit of not more than Rs. 100 million for transactions mentioned in Sr No. 17 & 18.
Textual Information(9) The Audit Committee of the Board of Directors through its omnibus approval dated March 11, 2025 considered and approved the combined limit of not more than Rs. 100 million for transactions mentioned in Sr No. 17 & 18.
Textual Information(10) The Audit Committee through its approval dated July 29, 2024, had accorded its approval for granting of loans at applicable interest to PT Sari Burger Indonesia and/or PT Sari Chicken Indonesia for a total amount not exceeding INR 200 CR. The Board approved the granting of said loans at applicable interest rates subject to necessary approval of the shareholders pursuant to provisions of Section 185(2) of the Companies Act, 2013. The shareholders at its Annual General Meeting held on September 19, 2024, approved the aforesaid transaction under Section 185(2).
Textual Information(11) The Audit Committee through its approval dated June 13, 2024, had accorded its approval for the related party transaction with PT Sari Burger Indonesia with respect to investment in redeemable cumulative non-convertible preference shares with 8.5% dividend rate for an amount not exceeding IDR 40 billion. The Borrowing, Investments, Loans and Finance Committe through its meeting dated June 19, 2024 approved the aforesaid investment.
Textual Information(12) The Audit Committee of the Board of Directors through approval dated March 11, 2025 considered and approved the combined limit of upto USD 10 million outstanding at any point in time.
Textual Information(13) The Audit Committee of the Board of Directors through approval dated March 11, 2025 considered and approved the combined limit of upto USD 0.85 million.
Textual Information(14) The Audit Committee of the Board of Directors through approval dated March 11, 2025 considered and approved the combined limit of upto IDR 60 billion.