Integrated Filing — IndAS



General information about company

Scrip Code 500368
NSE Symbol PATANJALI
MSEI Symbol NOTLISTED
ISIN INE619A01035
Name of company Patanjali Foods Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-05-2026
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 30-05-2026   16:30:00
End date and time of board meeting 30-05-2026   18:00:00
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 11,15,560.31 40,16,957.81
Other income 5,656.92 17,820.47
Total income 11,21,217.23 40,34,778.28
2 Expenses
(a) Cost of materials consumed 7,88,443.58 27,83,782.07
(b) Purchases of stock-in-trade 1,85,100.07 6,90,491.73
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7,819.61 19,161.17
(d) Employee benefit expense 16,478.51 63,818.51
(e) Finance costs 3,588.45 13,018.38
(f) Depreciation, depletion and amortisation expense 6,157.10 24,840.56
(f) Other Expenses
1 Other Expenses 73,183.70 2,84,411.81
Total other expenses 73,183.70 2,84,411.81
Total expenses 10,80,771.02 38,79,524.23
3 Total profit before exceptional items and tax 40,446.21 1,55,254.05
4 Exceptional items (16,881.16) (19,900.25)
5 Total profit before tax 23,565.05 1,35,353.80
6 Tax expense
7 Current tax 9,021.39 45,383.88
8 Deferred tax (37,853.89) (91,477.55)
9 Total tax expenses (28,832.50) (46,093.67)
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 52,397.55 1,81,447.47
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 52,397.55 1,81,447.47
17 Other comprehensive income net of taxes 1,606.88 1,863.41
18 Total Comprehensive Income for the period 54,004.43 1,83,310.88
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 21,757.51 21,757.51
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 12,87,854.41
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.82 16.68
Diluted earnings (loss) per share from continuing operations 4.82 16.67
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 4.82 16.68
Diluted earnings (loss) per share from continuing and discontinued operations 4.82 16.67
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the audited consolidated financial results: 1. The consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on May 30, 2026 and have been audited by the Statutory Auditors of the Company. The Statutory Auditors of the Company have issued audit report with unmodified opinion. 2. During the quarter ended September 30, 2025, the Board of Directors of the Company in their meeting held on July 17, 2025 has recommended for issue of bonus shares in the ratio of 2:1 i.e. 2 new fully paid-up Equity Shares of Rs. 2/- each for every 1 existing fully paid-up Equity Share of Rs. 2/- to the eligible Equity Shareholders of the Company as on record date (i.e. September 11, 2025), duly approved by the Shareholders of the Company on August 21, 2025 by means of postal ballot. 72,52,18,830 equity shares were allotted to the eligible holders of equity shares on the record date as bonus equity shares by capitalizing capital redemption reserve. In accordance with the 'Ind AS 33 - Earnings per Share', the figures of Earnings Per Share for quarter and year ended March 31, 2025 have been restated to give effect to the allotment of the bonus shares. 3. Pursuant to exercise of the options issued under Patanjali Employee Stock Option Scheme, 2023, during the year ended March 31, 2026, the Company had made allotment of 7,07,841 Equity Shares of face value of Rs. 2/- each fully paid-up, which has resulted into increase in the paid-up Equity Share Capital by Rs. 14.16 Lakh and Securities Premium by Rs. 10,043.75 Lakh, respectively. 4. Subsequent to year end, the Board of Directors in their meeting held on April 21, 2026 declared 2nd interim dividend of Rs. 1.75/- per equity share of Rs. 2/- each for the year ended March 31, 2026. The record date for payment was April 25, 2026. 5. a) In previous quarter, on November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes based on the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Exceptional Items in the statement of profit and loss for the period ended December 31, 2025. The incremental impact costing of gratuity of Rs. 1,655.07 lakh and compensated absences of Rs. 1,364.02 lakh primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect based on such developments as needed. b) During the quarter ended March 31, 2026, the Holding Company in accordance with the Indian Accounting Standard (Ind AS -36) on “Impairment of Assets” carried out an exercise of identifying the assets that may have been impaired in accordance with the said Ind AS. The Holding Company has not identified any impairment related to its regular operations. However, on the basis of fair valuation determined by an external expert, the Holding Company has recognised provision for impairment related to some of its building, plant and equipment which were idle and non-operational, amounting to Rs. 16,881.16 lakh. Considering the materiality and non-recurring nature, the Holding Company has presented such impact as exceptional item in the statement of profit and loss for the year ended March 31, 2026. 6. As per Indian Accounting Standard 108 'Operating Segment', the Group has reported 'Segment Information' as described below: - Reportable segment Description Edible Oils Crude oils, Refined oils, Vanaspati, Bakery fats, seed extractions and other related products. FMCG Various types of Food Products, Nutraceuticals, Biscuits, Noodles, Breakfast Cereals, Textured Soya protein, Various types of Non-Food Products related to Home Care, Skin Care, Dental Care and Hair Care and other related products. Wind Turbine Power Generation Electricity Generation from Windmills The assets and liabilities that cannot be allocated between the segments are shown as unallocable assets and liabilities respectively. 7. Ruchi J-Oil Private Limited (a Joint Venture) is under liquidation and same is not considered in preparing the consolidated financial results. 8. With effect from November 1, 2024, the Group had acquired the Home & Personal Care business. Accordingly, the figures for the year ended March 31, 2026 are strictly not comparable with the previous year. 9. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures for the full financial year and the unaudited figures up to the nine months ended December 31, 2025 and December 31, 2024 respectively, which were subjected to limited review by the statutory auditors. 10. The figures for the previous period/year have been re-grouped/re-arranged, wherever considered necessary, to correspond with the current period/year's classification/disclosures. The impact of such reclassification/regrouping is not material to the financial statements. For and on behalf of the Board of Directors of Patanjali Foods Limited Ram Bharat Managing Director DIN No. 01651754 Date: - May 30, 2026



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 3,81,851.07
Capital work-in-progress 5,069.94
Investment property 0.00
Goodwill 1,082.42
Other intangible assets 1,53,676.40
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 1,365.35
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 16,453.38
Total of other non-current financial assets 16,453.38
Total non-current financial assets 17,818.73
Deferred tax assets (net) 21,463.19
Other non-current assets
1 Other non-current assets 82,981.68
2 Income Tax Assets 5,747.22
Total of other non-current assets 88,728.90
Total non-current assets 6,69,690.65
2 Current assets
Inventories 7,28,158.68
Current financial asset
Current investments 1,083.75
Trade receivables, current 2,40,692.77
Cash and cash equivalents 61,630.34
Bank balance other than cash and cash equivalents 16,110.06
Loans, current 0.00
Other current financial assets
Total of other current financial assets 16,345.36
Total current financial assets 3,35,862.28
Current tax assets (net) 32,958.00
Other current assets
1 Other current assets 1,12,284.27
Total of other current assets 1,12,284.27
Total current assets 12,09,263.23
3 Non-current assets classified as held for sale 1,279.24
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 18,80,233.12
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 21,757.51
Other equity 12,87,854.41
Total equity attributable to owners of parent 13,09,611.92
Non controlling interest
Total equity 13,09,611.92
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 394.70
Total of other non-current financial liabilities 394.70
Total non-current financial liabilities 394.70
Provisions, non-current 4,087.12
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 1,196.81
Total of other non-current liabilities 1,196.81
Total non-current liabilities 5,678.63
Current liabilities
Current financial liabilities
Borrowings, current 2,78,357.57
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 10,766.97
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,20,354.01
Total Trade payable 2,31,120.98
Other current financial liabilities
1 Lease Liabilities 130.37
2 Other current financial liabilities 25,636.96
Total of other current financial liabilities 25,767.33
Total current financial liabilities 5,35,245.88
Other current liabilities 27,125.32
1 Other current liabilities 27,125.32
Total of other current liabilities 27,125.32
Provisions, current 2,139.25
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 5,64,510.45
3 Liabilities directly associated with assets in disposal group classified as held for sale 432.12
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 5,70,621.20
Total equity and liabilites 18,80,233.12
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 Edible oils 8,32,411.47 29,31,354.29
2 FMCG 2,89,045.99 11,18,824.50
3 Wind turbine power generation 0.004516 3,399.35
Total Segment Revenue 11,21,909.06 40,53,578.14
Less: Inter segment revenue 6,348.75 36,620.33
Revenue from operations 11,15,560.31 40,16,957.81
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Edible oils 17,762.93 60,469.45
2 FMCG 27,621.70 1,14,541.96
3 Wind turbine power generation (838.64) (1,952.25)
Total Profit before tax 44,545.99 1,73,059.16
i. Finance cost 3,588.45 13,018.38
ii. Other Unallocable Expenditure net off Unallocable income 511.33 4,786.73
Profit before tax 40,446.21 1,55,254.05
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Edible oils 10,58,444.75 10,58,444.75
2 FMCG 6,46,779.12 6,46,779.12
3 Wind turbine power generation 16,340.00 16,340.00
Total Segment Asset 17,21,563.87 17,21,563.87
Un-allocable Assets 1,58,669.25 1,58,669.25
Net Segment Asset 18,80,233.12 18,80,233.12
4 Segment Liabilities
Segment Liabilities
1 Edible oils 3,13,897.13 3,13,897.13
2 FMCG 1,22,370.37 1,22,370.37
3 Wind turbine power generation 131.05 131.05
Total Segment Liabilities 4,36,398.55 4,36,398.55
Un-allocable Liabilities 1,34,222.65 1,34,222.65
Net Segment Liabilities 5,70,621.20 5,70,621.20
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) During the quarter ended September 30, 2025, based on business review carried out by the Managing Director (Chief Operating Decision Maker - CODM) of the Group, the Group has merged two segments i.e. Food & Other FMCG and Home & Personal Care and show these as FMCG Segment. Now the Group has identified the three reportable segments, i.e. Edible oils, FMCG and Wind turbine power generation.



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 190.95 839.91
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 (1,797.83) (2,703.32)
5 Total Other comprehensive income 1,606.88 1,863.41



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 1,35,353.80
Adjustments for reconcile profit (loss)
Adjustments for finance costs 13,018.38
Adjustments for decrease (increase) in inventories (1,07,130.01)
Adjustments for decrease (increase) in trade receivables, current (1,02,843.77)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (24,354.78)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 24,840.56
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 13,781.03
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 (1,278.00)
Adjustments for dividend income 0.00
Adjustments for interest income 8,531.11
Adjustments for share-based payments 8,887.63
Adjustments for fair value losses (gains) (3,990.47)
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 16,678.33
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,70,922.21)
Net cash flows from (used in) operations (35,568.41)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (2,305.17)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (33,263.24)
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 15,950.00
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 416.18
Purchase of property, plant and equipment 97,402.03
Proceeds from sales of investment property 8,43,200.14
Purchase of investment property 8,26,599.97
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 705.95
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 3,503.99
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 8,099.09
Net cash flows from (used in) investing activities (84,026.65)
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 6,612.56
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,00,228.05
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 26,283.65
Interest paid 12,439.59
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (113.02)
Net cash flows from (used in) financing activities 1,68,004.35
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 50,714.46
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 50,714.46
Cash and cash equivalents cash flow statement at beginning of period 10,915.88
Cash and cash equivalents cash flow statement at end of period 61,630.34





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 M/s. Walker Chandiok & Co. LLP Yes 31-05-2028