Integrated Filing — IndAS



General information about company

Scrip Code 540724
NSE Symbol DIAMONDYD
MSEI Symbol NOTLISTED
ISIN INE393P01035
Name of company Prataap Snacks 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 01-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-07-2026
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 Standalone
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 SNACKS FOOD
Start date and time of board meeting 01-08-2026   17:00:00
End date and time of board meeting 01-08-2026   20:30:00
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
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
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 01-04-2026 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 Standalone Standalone
1 Income
Revenue from operations 49,249.98 49,249.98
Other income 163.39 163.39
Total income 49,413.37 49,413.37
2 Expenses
(a) Cost of materials consumed 35,444.86 35,444.86
(b) Purchases of stock-in-trade 1,004.43 1,004.43
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (593.67) (593.67)
(d) Employee benefit expense 2,214.34 2,214.34
(e) Finance costs 99.05 99.05
(f) Depreciation, depletion and amortisation expense 1,632.93 1,632.93
(f) Other Expenses
1 Impairment losses on financial assets 124.19 124.19
2 Other Expenses 9,151.63 9,151.63
Total other expenses 9,275.82 9,275.82
Total expenses 49,077.76 49,077.76
3 Total profit before exceptional items and tax 335.61 335.61
4 Exceptional items 0.00 0.00
5 Total profit before tax 335.61 335.61
6 Tax expense
7 Current tax 16.53 16.53
8 Deferred tax 71.89 71.89
9 Total tax expenses 88.42 88.42
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 247.19 247.19
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 247.19 247.19
17 Other comprehensive income net of taxes 3.28 3.28
18 Total Comprehensive Income for the period 250.47 250.47
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 1,195.52 1,195.52
Face value of equity share capital 5 5
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 1.03 1.03
Diluted earnings (loss) per share from continuing operations 1.03 1.03
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 1.03 1.03
Diluted earnings (loss) per share from continuing and discontinued operations 1.03 1.03
24 Debt equity ratio 0 0
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The above Ind AS financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 01 August 2026. 2 The Company has determined ‘Snacks Food’ as the only reportable segment as evaluated by the chief operating decision maker for allocation of resources and for assessing performance. There are no other reportable segments as per Ind AS 108 ‘Operating Segment'. Accordingly, no separate segment information has been provided. 3 The figures of the quarter ended 31 March 2026 are balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures upto 31 December which were subjected to limited review. 4 The Board of Directors in their meeting held on 27 April 2026 had recommended a final dividend @10 % on equity shares of INR 5 each of the Company (i.e. INR 0.50 per equity share) for the financial year 2025-26, subject to approval of members at the ensuing Annual General Meeting of the Company. 5 During the Quarter ended 30 September 2026, Company received an insurance claim amounting to INR 77.17 Lakhs. This claim was filed in an earlier year with respect to the loss of finished goods inventory due to a fire accident that occurred on 6 June 2023 at the warehouse of a Co-manufacturing plant situated at Hoogly, West Bengal. Given the nature and impact of this event on the Company's financial results, the above amount was disclosed as exceptional items in the financial results for the year ended 31 March 2026. 6 During the year ended March 31, 2026, the Government of India notified the four Labour Codes namely 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 which consolidated 29 existing labour laws. Pursuant to the publication of draft Central Rules and FAQs by he Ministry of Labour & Employment ,the Company assessed financial impact arising from the changes in the regulation and recognised the incremental impact in accordance with the guidance issued by the Institue of Chartered Accountant of India. Considering the materiality and the regularity driven,Non-recurring nature of the impact, the company presented the incremental impact as the statutory impact of New Labour Code under exceptional items during the year ended 31st March 2026. The incremental impact comprised an increase in gratuity liability of INR 210.97 Lakhs and compensated absence as liability of INR 24.18 Lakhs, primarily arising from the revised definition of wages under the New Labour Codes.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 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 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



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 01-04-2026 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 Standalone Standalone
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 (4.38) (4.38)
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 1.10 1.10
5 Total Other comprehensive income 3.28 3.28





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 BSR & Co. LLP Yes 31-07-2028