| Scrip Code | 532783 |
|---|---|
| NSE Symbol | LTFOODS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE818H01020 |
| Name of company | LT FOODS LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 30-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Single segment |
| Description of single segment | Rice Processing |
| Start date and time of board meeting | 30-07-2026 11:00:00 |
| End date and time of board meeting | 30-07-2026 13:00:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 3,15,183.14 | 3,15,183.14 | |
| Other income | 945.97 | 945.97 | |
| Total income | 3,16,129.11 | 3,16,129.11 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,63,786.14 | 1,63,786.14 |
| (b) | Purchases of stock-in-trade | 39,740.36 | 39,740.36 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 9,658.53 | 9,658.53 |
| (d) | Employee benefit expense | 17,996.86 | 17,996.86 |
| (e) | Finance costs | 4,027.63 | 4,027.63 |
| (f) | Depreciation, depletion and amortisation expense | 7,405.83 | 7,405.83 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 48,613.84 | 48,613.84 |
| Total other expenses | 48,613.84 | 48,613.84 | |
| Total expenses | 2,91,229.19 | 2,91,229.19 | |
| 3 | Total profit before exceptional items and tax | 24,899.92 | 24,899.92 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 24,899.92 | 24,899.92 |
| 6 | Tax expense | ||
| 7 | Current tax | 8,065.51 | 8,065.51 |
| 8 | Deferred tax | (1,420.24) | (1,420.24) |
| 9 | Total tax expenses | 6,645.27 | 6,645.27 |
| 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 | 18,254.65 | 18,254.65 |
| 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 | 89.93 | 89.93 |
| 16 | Total profit (loss) for period | 18,344.58 | 18,344.58 |
| 17 | Other comprehensive income net of taxes | 1,120.33 | 1,120.33 |
| 18 | Total Comprehensive Income for the period | 19,464.91 | 19,464.91 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 18,344.58 | 18,344.58 | |
| 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 | 19,464.91 | 19,464.91 | |
| 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 | 3,472.53 | 3,472.53 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 5.28 | 5.28 | |
| Diluted earnings (loss) per share from continuing operations | 5.28 | 5.28 | |
| 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 | 5.28 | 5.28 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.28 | 5.28 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013, as amended (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India. The standalone and consolidated financial results of LT Foods Limited (“the Company” or the Holding Company), are available on the website of BSE (www.bseindia.com) or/and NSE (www.nseindia.com) and on the Company's website (www.ltfoods.com). 2. The Company, it's subsidiaries, it's associates and it's joint ventures (the Group) are primarily engaged in the business of manufacturing, trading and marketing of rice which is a single primary reportable segment as per Indian Accounting Standard Operating Segment (IND AS 108) which is in line with review of operating result by chief operating decision maker. 3.The Group has an insurance claim recoverable of Rs.13,410.53 lakhs (non-current asset) relating to loss of raw materials due to fire at the premises of Daawat Foods Limited (the Subsidiary Company) in financial year 2014-15. The Group had recognized the insurance claim recoverable (asset) amounting to Rs.17,810.88 lakhs in financial year 2014-15, based on the management’s assessment of the loss amount and the positive outcome in the reports of the surveyors, then appointed by the Insurance Company, and subsequently the Group had written off claim amounting to Rs.4,400.35 lakhs in financial year 2015–16 pursuant to repudiation of the claim by the Insurance Company in February 2016 and report of the surveyors which were received subsequent to the reports submitted by the surveyors initially appointed by the Insurance Company. The Subsidiary Company filed a commercial suit with Hon’ble District Court of Raisen, Bhopal (“District Court”). The District Court passed a decree in favour of the Subsidiary Company in December 2023, allowing the claim to the extent of Rs.16,120.27 lakhs along with interest of 6% p.a with effect from date of fire incident amounting to Rs.10,383.23 lakhs. The Insurance Company filed an appeal before the Hon'ble High Court of Madhya Pradesh (High Court) on two grounds; (i) Challenging the decree on merits and (ii) Seeking stay on execution order of the District Court. While the appeal on merits has been admitted and remains pending before the High Court, the stay applications were rejected successively by both the High Court and the Hon'ble Supreme Court (Supreme Court). The Hon’ble Supreme Court's vide it’s order dated January 10, 2025, clarified that the entire decretal amount needs to be deposited by the Insurance Company within two months and the underlying bank guarantee charges shall be borne equally by the Insurance Company and the Subsidiary Company. The Insurance Company as per the order of the Hon’ble Supreme Court deposited the amount of Rs.26,503.50 lakhs (Rs.16,120.27 lakhs claim amount and Rs.10,383.23 lakhs interest) on March 04, 2025, which was released by the District Court to the Subsidiary Company on April 08, 2025 against a 100% bank guarantee which is valid till final disposal of the First Appeal pending before the High Court. Further, the amount so received has been recorded as a liability, considering that the matter is sub judice. In April 2026, basis directions from the bank, the Subsidiary Company renewed the bank guarantee for Rs.26,503.50 lakhs, being the original amount released pursuant to the District Court decree, but excluding interest accrued thereon since the collection of the amount. Based on management’s assessment, supported by external legal opinion and favourable orders from the Courts, the Group considers the carrying value of Rs.13,410.53 lakhs (March 31, 2026: Rs.13,410.53 lakhs) as recoverable and appropriate as at June 30, 2026, in light of the applicable accounting guidance. However, considering the matter is sub-judice before the High Court and subject to further legal proceedings, the Group has not recognised the differential excess amount awarded over and above the carrying value of the claim and the recoverability of such differential amount will be established once the verdict is passed by the higher courts leaving no further course of appeal. 4.The financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 30, 2026. 5.The figures of last quarter are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026 and the unaudited published year to date figures upto December 31, 2025, being the date of the end of the third quarter of the financial year which were subjected to limited review. 6. During the previous year, Ecopure Specialities Limited (“Ecopure”), a subsidiary of the Company which is engaged in the business of manufacturing and selling organic soybean products, has been served with a preliminary determination of countervailing duty (CVD) by the U.S. Department of Commerce (US-DOC) under its Administrative Review on organic soybean meal exports from India for the period January 1, 2023 to December 31, 2023. US-DOC, in its preliminary determination, based on an ‘Adverse Facts Available’ methodology, has imposed a CVD rate of 340.27% on the exports amounting to INR 50 crores (approx.) made by Ecopure during the said period. The US-DOC, vide its final order dated February 23, 2026, reduced the CVD rate applicable to Ecopure’s exports of organic soybean meal to the United States from 340.27% to 75.48%. Nature Bio Foods Inc., being the importer on record in the United States, shall be liable for payment of the applicable duty (if any) upon final disposal of the matter. In response to the above results, Ecopure had filed a summons with the United States Court of International Trade (“U.S. CIT”) on March 27, 2026, followed by an appeal on April 27, 2026. On May 11, 2026, the U.S. CIT issued an injunction enjoining the liquidation of the Company’s entries until the final outcome of the proceedings. Based on the legal opinion and management assessment of the facts of the case, the management believes that it has a strong legal position and, accordingly, does not expect a material impact on these financial results. 7. During the current quarter, a new wholly owned subsidiary has been incorporated by the Company under the name LT Foods Australia PTY Limited in Australia, vide Australian Company No. 699353805 dated June 23, 2026. 8. The consolidated financial results include the results of the Holding Company, twenty two subsidiaries, two joint ventures and five associates. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | (13.39) | (13.39) |
| 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 | (1,106.94) | (1,106.94) |
| 5 | Total Other comprehensive income | 1,120.33 | 1,120.33 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| 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 K A & Associates | Yes | 31-07-2027 | ||
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