Integrated Filing — IndAS



General information about company

Scrip Code 544595
NSE Symbol ORKLAINDIA
MSEI Symbol NOTLISTED
ISIN INE16NZ01023
Name of company Orkla India 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 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
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 Food products and beverages
Start date and time of board meeting 04-08-2026   15:00:00
End date and time of board meeting 04-08-2026   15:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 Consolidated Consolidated
1 Income
Revenue from operations 65,910.30 65,910.30
Other income 1,736.00 1,736.00
Total income 67,646.30 67,646.30
2 Expenses
(a) Cost of materials consumed 28,807.90 28,807.90
(b) Purchases of stock-in-trade 8,345.20 8,345.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (510.20) (510.20)
(d) Employee benefit expense 6,472.50 6,472.50
(e) Finance costs 162.50 162.50
(f) Depreciation, depletion and amortisation expense 1,242.50 1,242.50
(f) Other Expenses
1 Advertising and sales promotion 2,784.10 2,784.10
2 Freight and forwarding charges 1,551.40 1,551.40
3 Legal and professional fees 1,129.30 1,129.30
4 Manpower supply 1,981.20 1,981.20
5 Repairs and maintenance 979.80 979.80
6 Power and fuel 548.40 548.40
7 Travelling and conveyance 493.80 493.80
8 Loss on foreign exchange fluctuations 251.60 251.60
9 Rent 258.10 258.10
10 Others 1,564.50 1,564.50
Total other expenses 11,542.20 11,542.20
Total expenses 56,062.60 56,062.60
3 Total profit before exceptional items and tax 11,583.70 11,583.70
4 Exceptional items 150.00 150.00
5 Total profit before tax 11,733.70 11,733.70
6 Tax expense
7 Current tax 2,512.70 2,512.70
8 Deferred tax 460.90 460.90
9 Total tax expenses 2,973.60 2,973.60
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 8,760.10 8,760.10
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 10.40 10.40
16 Total profit (loss) for period 8,770.50 8,770.50
17 Other comprehensive income net of taxes 381.50 381.50
18 Total Comprehensive Income for the period 9,152.00 9,152.00
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 1,369.90 1,369.90
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 6.4 6.4
Diluted earnings (loss) per share from continuing operations 6.4 6.4
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 6.4 6.4
Diluted earnings (loss) per share from continuing and discontinued operations 6.4 6.4
24 Debt equity ratio
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) In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the aforesaid statement of unaudited consolidated financial results for the quarter ended June 30, 2026 of Orkla India Limited [formerly known as Orkla India Private Limited ] (the Holding Company or the Company), its subsidiary (the Holding Company and its subsidiary together hereinafter referred to as the Group), its associate and joint venture were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 04, 2026 and is subjected to limited review by the statutory auditors. The figures for the quarter ended March 31 , 2026 is derived (balancing) figure between audited figures in respect of the full financial year ended March 31, 2026 and the unaudited figures of nine months ended December 31, 2025. The unaudited figures for the nine months ended December 31, 2025 have been subjected to a limited review and the figures for the quarter ended June 30, 2025 have been subjected to audit by the statutory auditors. The above unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards (Ind AS) specified under Section 133 of the Companies Act, 2013, as amended, read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India, and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR), as amended (Listing Regulations). Exceptional items are provided under Note No. 3 of the financials. (i) On November 21, 2025, 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, consolidating 29 existing labour laws. The Ministry of Labour and Employment published the Central Rules and FAQs to facilitate the assessment of the financial impact arising from these regulatory changes. Based on its assessment of the impact of these changes, considering legal opinion obtained and guidance issued by the Institute of Chartered Accountants of India (ICAI), the Group recognised an estimated gratuity liability arising from past service cost amounting to Rs. 166.6 million for the year ended March 31 , 2026, including Rs. 8.2 million recognised during the quarter ended March 31, 2026, and written back Rs. 15 million during the quarter ended June 30, 2026. These amounts have been disclosed as Exceptional Items in the financial results. Figures for unaudited standalone financial results of the Holding Company are given under Note No. 4 of the Financials. Based on the guiding principles given in Ind AS 108 - Operating Segments, the Group's business activities falls within a single operating segment, namely Food products and beverages. Accordingly, no separate segment information has been provided. These quarterly consolidated financial results as well as the year-to-date results includes the results of the following entities: a. Orkla IMEA Trading LLC - Subsidiary b. Pot Ful India Private Limited - Associate c. Eastern Condiments Middle East & North Africa FZC - Joint venture. The above unaudited consolidated financial results of the Group are available on the Holding Company's website (www.orklaindia.com) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com) where the shares of the Company are listed.



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 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



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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/(loss) on defined benefit plans 475.20 475.20
Total Amount of items that will not be reclassified to profit and loss 475.20
2 Income tax relating to items that will not be reclassified to profit or loss 119.80 119.80
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 26.10 26.10
Total Amount of items that will be reclassified to profit and loss 26.10
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 381.50 381.50