| Scrip Code | 519091 |
|---|---|
| NSE Symbol | TASTYBITE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE488B01017 |
| Name of company | TASTY BITE EATABLES 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 | 29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-05-2026 |
| 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 | Single segment |
| Description of single segment | PREPARED FOOD |
| Start date and time of board meeting | 29-05-2026 18:00:00 |
| End date and time of board meeting | 29-05-2026 20:45:00 |
| 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 | Statement on impact of audit qualification |
| 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 | 07-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | www.tastybite.co.in |
| 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 |
| NA | |
| 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 | 11,769.20 | 54,865.50 | |
| Other income | 633.70 | 2,296.70 | |
| Total income | 12,402.90 | 57,162.20 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 8,968.10 | 35,766.60 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,938.60) | (1,484.80) |
| (d) | Employee benefit expense | 1,193.90 | 5,064.70 |
| (e) | Finance costs | 139.20 | 576.80 |
| (f) | Depreciation, depletion and amortisation expense | 797.80 | 3,102.60 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,428.80 | 9,336.10 |
| Total other expenses | 2,428.80 | 9,336.10 | |
| Total expenses | 11,589.20 | 52,362.00 | |
| 3 | Total profit before exceptional items and tax | 813.70 | 4,800.20 |
| 4 | Exceptional items | 0.00 | (45.30) |
| 5 | Total profit before tax | 813.70 | 4,754.90 |
| 6 | Tax expense | ||
| 7 | Current tax | 311.50 | 1,313.20 |
| 8 | Deferred tax | (98.60) | (88.50) |
| 9 | Total tax expenses | 212.90 | 1,224.70 |
| 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 | 600.80 | 3,530.20 |
| 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 | 600.80 | 3,530.20 |
| 17 | Other comprehensive income net of taxes | (92.90) | (409.20) |
| 18 | Total Comprehensive Income for the period | 507.90 | 3,121.00 |
| 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 | 256.60 | 256.60 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 33,944.20 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 23.41 | 137.57 | |
| Diluted earnings (loss) per share from continuing operations | 23.41 | 137.57 | |
| 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 | 23.41 | 137.57 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 23.41 | 137.57 | |
| 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) | |
| Textual Information(1) | Tasty Bite Eatables Limited Regd. & Corporate Office: 201/202, Mayfair Towers, Wakdewadi, Pune - 411005 Works: Bhandgaon, Taluka Daund, Dist. Pune, Maharashtra CIN: L15419PN1985PLC037347, Website: www.tastybite.co.in, E-mail ID: secretarial@tastybite.com, Tel: +91 20 3021 6000 Notes to the Statement of Financial Results for the quarter and Audited results for the year ended 31 March 2026: 1 The above audited financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on 29 May 2026. These audited financial results of the Company are prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standards (referred to as Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and the provisions of the Companies Act, 2013. The Statutory Auditors (Kalyaniwalla & Mistry LLP, Chartered Accountants) of the Company have audited these financial results of the Company for the year ended 31 March 2026. A modified opinion has been issued by them thereon. 2 The figures for the quarters ended March are balancing figures between the audited figures in respect of full financial year and the unaudited year-to-date figures for the nine months ended December of the respective financial year. 3 The Company recognizes its sale of Prepared Foods activity as its only primary business segment since its operations predominantly consist of manufacture and sale of Prepared Foods to its customers. The ‘Chief Operating Decision Maker’ monitors the operating results of the Company’s business as a single segment. Accordingly in the context of ‘Ind AS 108 - Operating Segments’ the principle business of the Company constitute a single reportable segment. 4 The Company does not have any subsidiary, associate or joint venture as at 31 March 2026. 5 Pursuant to the notification issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the New Labour Codes) became effective from 21 November 2025. The Company has assessed and disclosed the incremental impact of these changes basis actuarial valuation and management estimates. Accordingly, the Company has recognized an incremental provision towards Gratuity amounting to INR 4.53 million in the Audited financial results for the quarter and year ended 31 March 2026, as an exceptional item. The Government of India has notified rules to the New Labour Codes on 08 May 2026, however, state rules are yet to be notified. The Company is in the process of assessing the impact if any, of Central rules notified and continues to monitor the finalization of the state rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments as and when needed. 6 Regulation 23(2) of the Securities and Exchange Board of India (‘SEBI’) (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’), require that all related party transactions and subsequent material modifications shall require prior approval of the audit committee. Regulation 23(4) of the Listing Regulations require that all material related party transactions and subsequent material modifications as defined by the audit committee under sub-regulation (2) shall require prior approval of the shareholders. During the year ended 31 March 2026, the Company had entered into related party transactions with Mars Food UK Limited, a fellow subsidiary, aggregating to INR 648.88 million. Out of this, the Company did not obtain prior approval of the audit committee in respect of related party transactions aggregating to INR 48.92 million. These have been subsequently approved by the audit committee during the year. Further, the Company did not obtain the prior approval of the shareholders for material related party transactions with the above-mentioned entity which exceeded the threshold specified in Schedule XII of the Listing Regulations by INR 94.47 million during the year ended 31 March 2026. Subsequently, the Company initiated postal ballot circulated on 4 April 2026 for the post facto approval of the shareholders for the related party transactions with the above-mentioned entity for the financial year ended 31 March 2026 for an aggregate maximum value not exceeding INR 750 million, which was not passed with requisite majority. The Company plans to re-initiate the process to obtain approval of the shareholders for ratification of above related party transactions. Accordingly, the management continues to account for the aforesaid related party transactions. Pending final outcome of the above matters no adjustment has been made to the financial statements in this regard. 7 For financial year 2026, the Board of Directors has recommended a final dividend of INR 10/- per share on face value of INR 10/- (100%). The same is subject to approval of shareholders in the ensuing Annual General Meeting (AGM). 8 For the said Results, visit Investors Section of our website at https://www.tastybite.co.in and the Stock Exchange website www.nseindia.com and www.bseindia.com For Tasty Bite Eatables Limited Dilen Gandhi Managing Director 29 May 2026 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 20,536.70 | |
| Capital work-in-progress | 1,103.70 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 48.50 | |
| Intangible assets under development | 313.50 | |
| 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 | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 228.00 |
| Total of other non-current financial assets | 228.00 | |
| Total non-current financial assets | 228.00 | |
| Deferred tax assets (net) | 747.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 280.90 |
| Total of other non-current assets | 280.90 | |
| Total non-current assets | 23,258.30 | |
| 2 | Current assets | |
| Inventories | 10,768.10 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 7,115.00 | |
| Cash and cash equivalents | 2,730.20 | |
| Bank balance other than cash and cash equivalents | 3.20 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 623.20 | |
| Total current financial assets | 10,471.60 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 3,013.60 |
| Total of other current assets | 3,013.60 | |
| Total current assets | 24,253.30 | |
| 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 | 47,511.60 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 256.60 | |
| Other equity | 33,944.20 | |
| Total equity attributable to owners of parent | 34,200.80 | |
| Non controlling interest | ||
| Total equity | 34,200.80 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| 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 | Other non-current financial liabilities | 3,352.30 |
| Total of other non-current financial liabilities | 3,352.30 | |
| Total non-current financial liabilities | 3,352.30 | |
| Provisions, non-current | 525.90 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 3,878.20 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 518.20 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 6,274.70 | |
| Total Trade payable | 6,792.90 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 2,255.00 |
| Total of other current financial liabilities | 2,255.00 | |
| Total current financial liabilities | 9,047.90 | |
| Other current liabilities | 253.00 | |
| 1 | Other current liabilities | 253.00 |
| Total of other current liabilities | 253.00 | |
| Provisions, current | 131.70 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 9,432.60 | |
| 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 | 13,310.80 | |
| Total equity and liabilites | 47,511.60 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | |||||||
| 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 | Remeasurement of defined benefit plans | 7.40 | 6.40 |
| Total Amount of items that will not be reclassified to profit and loss | 7.40 | 6.40 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.90 | 1.60 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of gain/(loss) on hedging instruments in cash flow hedge | (131.40) | (553.20) |
| Total Amount of items that will be reclassified to profit and loss | (131.40) | (553.20) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (33.00) | (139.20) |
| 5 | Total Other comprehensive income | (92.90) | (409.20) |
| 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 | 4,754.90 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 576.80 | |||||
| Adjustments for decrease (increase) in inventories | (2,179.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 441.20 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (1,108.50) | |||||
| Adjustments for decrease (increase) in other non-current assets | (187.40) | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 539.30 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 1,513.70 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (51.90) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 3,102.60 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (228.90) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 89.50 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (76.20) | |||||
| 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 | 195.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 2,626.20 | |||||
| Net cash flows from (used in) operations | 7,381.10 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | (205.50) | |||||
| Income taxes paid (refund) | 1,275.60 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 5,900.00 | |||||
| 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 | 839.60 | |||||
| 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 | 205.50 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (634.10) | |||||
| 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 | 2,669.70 | |||||
| Payments of lease liabilities | 760.10 | |||||
| Dividends paid | 51.30 | |||||
| Interest paid | 589.40 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (4,070.50) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,195.40 | |||||
| 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 | 1,195.40 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,534.80 | |||||
| Cash and cash equivalents cash flow statement at end of period | 2,730.20 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified 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 |
| 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. Kalyaniwalla & Mistry LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 57,162.20 | 57,162.20 |
| 2 | Total Expenditure | 52,362.00 | 52,362.00 |
| 3 | Net Profit/(Loss) | 3,530.20 | 3,530.20 |
| 4 | Earnings Per Share | 137.57 | 137.57 |
| 5 | Total Assets | 47,511.60 | 47,511.60 |
| 6 | Total Liabilities | 13,310.80 | 13,310.80 |
| 7 | Net Worth | 34,200.80 | 34,200.80 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Whether appeared first time | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | The Company did not obtain prior approval of the Audit Committee in respect of related party transactions with a related party aggregating to INR 48.92 million, as required under Regulation 23 (2) of the Listing Regulations. nFurther, as disclosed in Note 6 to the accompanying annual financial results, the Company did not obtain prior approval of the shareholders as required under Regulation 23 (4) of the Listing Regulations, in respect of material related party transactions with the said related party, which exceeded the threshold specified in Schedule XII of the Listing Regulations, by INR 94.47 million. Subsequent thereto, the Company initiated postal ballot for the post facto approval of the shareholders for the related party transactions with the said related party, for which, the shareholders gave their dissent and did not pass it. Pending the final outcome of the Companys proposed actions as detailed in the said note, we are unable to comment on the possible consequential effects arising thereof. nrefer note 6 |
|---|---|
| Textual Information(2) | NA |
| Textual Information(3) | NA |
| Textual Information(4) | Not assessable at this point of time. |
| Textual Information(5) | The Company did not obtain prior approvals as mandated under of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as stated in basis for qualified opinion of our report. Subsequent thereto, the Company initiated postal ballot for the post facto approval of the shareholders for the related party transactions, for which, the shareholders gave their dissent and did not pass it. Pending the final outcome of the Companys proposed actions as detailed in the said note, we are unable to comment on the possible consequential effects arising thereof. |
| Name of CEO / Managing director | Dilen Gandhi |
|---|---|
| Name of CFO | Naresh Kumar Chitlangia |
| Name of audit committee chairman | Rahul Bhatnagar |
| Name of statutory auditor | Anil Kulkarni |
| Name of other signatory, if any, with designation | |
| Place | Pune |
| Date | 29-05-2026 |
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 | Tasty Bite Eatables Limited | Preferred Brands International Inc. USA | Other related Party | Sale of goods or services | 30,000.00 | Approved by Audit Committee | 7,262.30 | 344.10 | 1,591.30 | ||||||||||||||||
| 2 | Tasty Bite Eatables Limited | Preferred Brands International Inc. USA | Other related Party | Any other transaction | Expenses charged to RP | 30,000.00 | Approved by Audit Committee | 683.40 | 0.00 | 218.50 | |||||||||||||||
| 3 | Tasty Bite Eatables Limited | Preferred Brands International Inc. USA | Other related Party | Any other transaction | Expenses charged by RP | 30,000.00 | Approved by Audit Committee | 0.70 | 0.00 | 0.00 | |||||||||||||||
| 4 | Tasty Bite Eatables Limited | Mars Food UK Limited | Other related Party | Sale of goods or services | 5,540.00 | Approved by Audit Committee | 3,875.30 | 365.00 | 265.00 | ||||||||||||||||
| 5 | Tasty Bite Eatables Limited | Mars Food UK Limited | Other related Party | Any other transaction | Expenses charged to RP | 5,540.00 | Approved by Audit Committee | 228.30 | 219.30 | 97.00 | |||||||||||||||
| 6 | Tasty Bite Eatables Limited | Mars Food Germany | Other related Party | Sale of goods or services | 2,500.00 | Approved by Audit Committee | 1,028.30 | 2.90 | 373.50 | ||||||||||||||||
| 7 | Tasty Bite Eatables Limited | Mars Food Germany | Other related Party | Any other transaction | Expenses charged to RP | 2,500.00 | Approved by Audit Committee | 12.30 | 0.00 | 12.30 | |||||||||||||||
| 8 | Tasty Bite Eatables Limited | Mars Canada Inc. | Other related Party | Sale of goods or services | 5,000.00 | Approved by Audit Committee | 691.00 | 0.00 | 296.50 | ||||||||||||||||
| 9 | Tasty Bite Eatables Limited | Mars Canada Inc. | Other related Party | Any other transaction | Expenses charged to RP | 5,000.00 | Approved by Audit Committee | 14.20 | 0.00 | 0.00 | |||||||||||||||
| 10 | Tasty Bite Eatables Limited | Mars PF France | Other related Party | Sale of goods or services | 2,500.00 | Approved by Audit Committee | 279.90 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Tasty Bite Eatables Limited | Mars Ireland | Other related Party | Sale of goods or services | 1,000.00 | Approved by Audit Committee | 333.40 | 9.40 | 0.00 | ||||||||||||||||
| 12 | Tasty Bite Eatables Limited | Mars Ireland | Other related Party | Any other transaction | Expenses charged to RP | 1,000.00 | Approved by Audit Committee | 14.30 | 33.40 | 0.00 | |||||||||||||||
| 13 | Tasty Bite Eatables Limited | Mars International India Pvt Ltd | Other related Party | Any other transaction | Expenses charged by RP | 500.00 | Approved by Audit Committee | 27.90 | 0.00 | 3.30 | |||||||||||||||
| 14 | Tasty Bite Eatables Limited | Mars Nederland's | Other related Party | Loan | 3,000.00 | Approved by Audit Committee | 2,508.50 | 2,406.90 | 0.00 | ||||||||||||||||
| 15 | Tasty Bite Eatables Limited | Mars Nederland's | Other related Party | Interest paid | 3,000.00 | Approved by Audit Committee | 24.00 | 0.00 | 0.00 | ||||||||||||||||
| 16 | Tasty Bite Eatables Limited | Rama Kannan | Non Executive Independent Director | Any other transaction | Sitting Fees | 0.00 | NA | 7.60 | 0.00 | 0.00 | |||||||||||||||
| 17 | Tasty Bite Eatables Limited | Rahul Bhatnagar | Non Executive Independent Director | Any other transaction | Sitting Fees | 0.00 | NA | 7.60 | 0.00 | 0.00 | |||||||||||||||
| 18 | Tasty Bite Eatables Limited | Pradeep Poddar | Non Executive Independent Director | Any other transaction | Sitting Fees | 0.00 | NA | 7.60 | 0.00 | 0.00 | |||||||||||||||
| 19 | Tasty Bite Eatables Limited | Tasty Bite Foundation | Entities controlled by KMPs | Any other transaction | Contribution made | 1,500.00 | Approved by Audit Committee | 45.60 | 0.00 | 0.00 | |||||||||||||||
| 20 | Tasty Bite Eatables Limited | Tasty Bite Gratuity Trust | Entities controlled by KMPs | Any other transaction | Contribution made | 2,000.00 | Approved by Audit Committee | 170.00 | 0.00 | 0.00 | |||||||||||||||
| 21 | Tasty Bite Eatables Limited | Rahul Bhatnagar | Non Executive Independent Director | Remuneration | 0.00 | Approved by Audit Committee | 7.00 | 0.00 | 0.00 | ||||||||||||||||
| 22 | Tasty Bite Eatables Limited | Pradeep Poddar | Non Executive Independent Director | Remuneration | 0.00 | Approved by Audit Committee | 25.70 | 0.00 | 0.00 | ||||||||||||||||
| 23 | Tasty Bite Eatables Limited | Dilen Gandhi | MD | Remuneration | 0.00 | Approved by Audit Committee | 386.50 | 0.00 | 0.00 | ||||||||||||||||
| 24 | Tasty Bite Eatables Limited | Shashank Shekhar | WTD | Remuneration | 0.00 | Approved by Audit Committee | 86.50 | 0.00 | 0.00 | ||||||||||||||||
| 25 | Tasty Bite Eatables Limited | Vimal Tank | Company Secretary | Remuneration | 0.00 | Approved by Audit Committee | 23.50 | 0.00 | 0.00 | ||||||||||||||||
| 26 | Tasty Bite Eatables Limited | Naresh Kumar Chitlangia | CFO | Remuneration | 0.00 | Approved by Audit Committee | 80.90 | 0.00 | 0.00 | ||||||||||||||||
| 27 | Tasty Bite Eatables Limited | Rama Kannan | Non Executive Independent Director | Remuneration | 0.00 | Approved by Audit Committee | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 17,837.30 | ||||||||||||||||||||||||