Integrated Filing — IndAS



General information about company

Scrip Code 538920
NSE Symbol VINCOFE
MSEI Symbol NOTLISTED
ISIN INE498Q01014
Name of company Vintage Coffee and Beverages 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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Trading, Manufacturing and Export of Instant Coffee and Instant Chicory Products
Start date and time of board meeting 04-11-2026   10:30:00
End date and time of board meeting 04-11-2026   11:25:00
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 Not applicable
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 28-01-2026
Indicate Company website link for updated RPT policy of the Company https://www.vcbl.coffee/
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default on loans and Debt Securties



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 22,297.49 38,397.28
Other income 168.88 328.00
Total income 22,466.37 38,725.28
2 Expenses
(a) Cost of materials consumed 16,527.26 28,681.77
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (374.80) (1,080.61)
(d) Employee benefit expense 444.22 794.68
(e) Finance costs 242.85 490.64
(f) Depreciation, depletion and amortisation expense 345.10 627.06
(f) Other Expenses
1 Other Expenses 1,484.97 2,626.96
Total other expenses 1,484.97 2,626.96
Total expenses 18,669.60 32,140.50
3 Total profit before exceptional items and tax 3,796.77 6,584.78
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,796.77 6,584.78
6 Tax expense
7 Current tax 955.57 1,657.26
8 Deferred tax 35.44 42.59
9 Total tax expenses 991.01 1,699.85
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 2,805.76 4,884.93
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 2,805.76 4,884.93
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 2,805.76 4,884.93
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 14,648.84 14,568.84
Face value of equity share capital 10 10
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 1.92 3.34
Diluted earnings (loss) per share from continuing operations 1.92 3.34
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 1.92 3.34
Diluted earnings (loss) per share from continuing and discontinued operations 1.92 3.34
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) 1. The Un-Audited Standalone and Consolidated Financial Results for the Quarter and HalfYear ended on September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 4, 2026. The Statutory Auditors of the Company have carried out their Limited Review Report on the Statement and have issued an unmodified opinion. 2. The Hon’ble National Company Law Tribunal, Hyderabad, vide its order dated 21 July 2026, has sanctioned the Scheme of Amalgamation of 1. Vintage Coffee Private Limited (“Transferor Company”) 2. Delecto Foods Private Limited (“Transferor Company”) with Vintage Coffee and Beverages limited (“Transferee Company” or “the Company”) under sections 230 to 232 of the Companies Act, 2013, with the appointed date of 1 October 2025. The certified copy of the order was filed with the Registrar of Companies on 31 August 2026, being the effective date of the Scheme. As the Transferor and the Company are under common control, the amalgamation has been accounted for using the pooling of interest’s method in accordance with Appendix C of md AS 103 “Business Combinations”, as prescribed in the Scheme. Accordingly, the assets, liabilities and reserves of the Transferor have been recorded at their carrying values with effect from the appointed date, inter company balances and transactions have been eliminated, and the figures for the quarter ended 30 June 2026 and the year ended 31 March 2026 have been restated to include the Transferor from 1 October 2025. The figures for the quarter and six months ended 30 September 2025 pertain to the period before the appointed date and have not been restated. Consequently, the figures for the current periods are not comparable with those for the quarter and six months ended 30 September 2025. 3.The Financial Results for the Quarter and Half-Year ended September 30, 2026 have been prepared in accordance with the recognition and measuremert of principals laid down in the md AS. 4. Segment reporting is not applicable to the Company as it operates in only one segment, i.e. Trading, Manufacturing and Export of Instant Coffee and Instant Chicory Products. 5. The figures for the previous quarter/year have been regrouped, re-casted and rearranged, wherever considered necessary. 6. The Results for the Quarter and Half-Year ended September 30,2026 are also available on Bombay Stock Exchange website and National Stock Exchange website and on Company’s website.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 14,079.15
Capital work-in-progress 13,016.11
Investment property 0.00
Goodwill 0.00
Other intangible assets 12.51
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 0.00
Trade receivables, non-current 0.00
Loans, non-current 143.25
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 143.25
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 10,774.62
Total of other non-current assets 10,774.62
Total non-current assets 38,025.64
2 Current assets
Inventories 11,491.53
Current financial asset
Current investments 0.00
Trade receivables, current 15,405.38
Cash and cash equivalents 5,653.98
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets
Total current financial assets 21,059.36
Current tax assets (net) 0.00
Other current assets
1 Other current assets 5,214.06
Total of other current assets 5,214.06
Total current assets 37,764.95
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 75,790.59
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 14,648.84
Other equity 40,417.79
Total equity attributable to owners of parent 55,066.63
Non controlling interest
Total equity 55,066.63
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5,018.05
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
Total of other non-current financial liabilities
Total non-current financial liabilities 5,018.05
Provisions, non-current 0.00
Deferred tax liabilities (net) 654.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 5,672.05
Current liabilities
Current financial liabilities
Borrowings, current 8,049.46
Trade payables, 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 3,370.88
Total Trade payable 3,370.88
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 11,420.34
Other current liabilities 237.06
1 Other current liabilities 237.06
Total of other current liabilities 237.06
Provisions, current 3,394.51
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 15,051.91
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 20,723.96
Total equity and liabilites 75,790.59
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
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
5 Total Other comprehensive income



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 6,584.78
Adjustments for reconcile profit (loss)
Adjustments for finance costs 490.64
Adjustments for decrease (increase) in inventories (1,120.35)
Adjustments for decrease (increase) in trade receivables, current (2,066.11)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,355.06)
Adjustments for decrease (increase) in other non-current assets (478.82)
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 2,829.72
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,589.17
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 627.06
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
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 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 328.00
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 188.25
Net cash flows from (used in) operations 6,773.03
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,656.66
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,116.37
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 9,934.81
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 328.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (9,606.81)
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 744.00
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 1,505.35
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 219.73
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (490.64)
Net cash flows from (used in) financing activities 1,538.98
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,951.46)
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 (2,951.46)
Cash and cash equivalents cash flow statement at beginning of period 8,605.44
Cash and cash equivalents cash flow statement at end of period 5,653.98





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 07-07-2026
Amount Raised 744.00
Report filed for Quarter ended 30-09-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Infomerics Valuation and Rating Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet working capital requirements for on-going and future projects for the company and wholly owned subsidiary (WOS) NA 558.00 0.00 558.00 0.00
2 For general corporate purposes of the Company NA 186.00 0.00 186.00 0.00


Signatory Details

Name of signatory Y. Kranthi Kumar
Designation of person Chief Financial Officer
Place Hyderabad
Date 04-11-2026




Amount in (Lakhs)

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 Vintage Coffee and Beverages Limited Balakrishna Tati Chairman and Managing Director Remuneration Approved 60.00 6.60 6.60
2 Vintage Coffee and Beverages Limited Sai Teja Tati Whole-time Director Remuneration Approved 18.36 2.46 2.46
3 Vintage Coffee and Beverages Limited Vintage Coffee Private Limited Wholly owned subsidiary Purchase of goods or services Approved 1,514.11 0.00 0.00 Textual Information(1)
4 Vintage Coffee and Beverages Limited Vintage Coffee Private Limited Wholly owned subsidiary Sale of goods or services Approved 3,755.22 0.00 0.00 Textual Information(2)
5 Vintage Coffee and Beverages Limited Delecto Foods Private Limited Wholly owned subsidiary Any other transaction Rent Approved 1.40 0.00 0.00 Textual Information(3)
6 Vintage Coffee and Beverages Limited Vintage Coffee Private Limited Wholly owned subsidiary Interest received Approved 616.08 0.00 0.00 Textual Information(4)
7 Vintage Coffee and Beverages Limited Delecto Foods Private Limited Wholly owned subsidiary Interest received Approved 117.38 0.00 0.00 Textual Information(5)
Total value of transaction during the reporting period 6,082.55



Text Block

Textual Information(1) The Company was merged with Vintage Coffee and Beverages Limited w.e.f. 31.08.2026 pursuant to the order of the Hon’ble NCLT. Accordingly, the Company ceased to be a subsidiary of Vintage Coffee and Beverages Limited, and there are no subsidiaries as on 30.09.2026
Textual Information(2) The Company was merged with Vintage Coffee and Beverages Limited w.e.f. 31.08.2026 pursuant to the order of the Hon’ble NCLT. Accordingly, the Company ceased to be a subsidiary of Vintage Coffee and Beverages Limited, and there are no subsidiaries as on 30.09.2026
Textual Information(3) The Company was merged with Vintage Coffee and Beverages Limited w.e.f. 31.08.2026 pursuant to the order of the Hon’ble NCLT. Accordingly, the Company ceased to be a subsidiary of Vintage Coffee and Beverages Limited, and there are no subsidiaries as on 30.09.2026
Textual Information(4) The Company was merged with Vintage Coffee and Beverages Limited w.e.f. 31.08.2026 pursuant to the order of the Hon’ble NCLT. Accordingly, the Company ceased to be a subsidiary of Vintage Coffee and Beverages Limited, and there are no subsidiaries as on 30.09.2026
Textual Information(5) The Company was merged with Vintage Coffee and Beverages Limited w.e.f. 31.08.2026 pursuant to the order of the Hon’ble NCLT. Accordingly, the Company ceased to be a subsidiary of Vintage Coffee and Beverages Limited, and there are no subsidiaries as on 30.09.2026