Integrated Filing — IndAS



General information about company

Scrip Code 500825
NSE Symbol BRITANNIA
MSEI Symbol NOTLISTED
ISIN INE216A01030
Name of company Britannia Industries 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 05-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Food
Start date and time of board meeting 05-11-2026   12:30:00
End date and time of board meeting 05-11-2026   17:15:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 5,59,779.00 10,59,776.00
Other income 7,351.00 13,492.00
Total income 5,67,130.00 10,73,268.00
2 Expenses
(a) Cost of materials consumed 3,23,748.00 6,03,704.00
(b) Purchases of stock-in-trade 15,523.00 29,484.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,437.00) (2,859.00)
(d) Employee benefit expense 20,097.00 41,057.00
(e) Finance costs 3,576.00 5,863.00
(f) Depreciation, depletion and amortisation expense 7,857.00 15,808.00
(f) Other Expenses
1 Other Expenses 99,683.00 2,02,214.00
Total other expenses 99,683.00 2,02,214.00
Total expenses 4,69,047.00 8,95,271.00
3 Total profit before exceptional items and tax 98,083.00 1,77,997.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 98,083.00 1,77,997.00
6 Tax expense
7 Current tax 25,761.00 46,634.00
8 Deferred tax (623.00) (1,099.00)
9 Total tax expenses 25,138.00 45,535.00
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 72,945.00 1,32,462.00
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 (346.00) (525.00)
16 Total profit (loss) for period 72,599.00 1,31,937.00
17 Other comprehensive income net of taxes 435.00 1,017.00
18 Total Comprehensive Income for the period 73,034.00 1,32,954.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 72,097.00 1,31,232.00
Total profit or loss, attributable to non-controlling interests 502.00 705.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 72,530.00 1,32,243.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 504.00 711.00
21 Details of equity share capital
Paid-up equity share capital 2,409.00 2,409.00
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 29.93 54.48
Diluted earnings (loss) per share from continuing operations 29.93 54.48
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 29.93 54.48
Diluted earnings (loss) per share from continuing and discontinued operations 29.93 54.48
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 unaudited standalone financial results for the quarter and six months ended 30 September 2026 can be viewed on the website of the Company, National Stock Exchange of India Limited ('NSE') and BSE Ltd ('BSE') at www.britannia.co.in, www.nseindia.com and www.bseindia.com respectively. Information of unaudited standalone financial results of the Company in terms of Regulation 47(1)(b) of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015 can be accessed in the PDF Disclosures submitted to the Stock Exchanges. 2. The unaudited consolidated financial results for the quarter and six months ended 30 September 2026 ('the results') of Britannia Industries Limited ('the Company') and its subsidiaries (collectively 'the Group'), its associate companies and a joint venture company have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The operating segment of the Group is identified to be Foods, as the Chief Operating Decision Maker reviews business performance at an overall Group level as one segment.Therefore, the disclosure as per Regulation 33(1)(e) read with Clause (L) of Schedule IV of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the Group. 4. The results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors on 5 November 2026. 5. The Statutory Auditors of the Company have carried out a limited review of the above unaudited consolidated financial results for the quarter and six months ended 30 September 2026 and they have issued an unmodified Review Report on the same. The Review Report of the Statutory Auditors is being filed with the NSE and BSE and is also available on the 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,58,523.00
Capital work-in-progress 5,696.00
Investment property 2,739.00
Goodwill 14,727.00
Other intangible assets 447.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 44,829.00
Non-current financial assets
Non-current investments 1,71,769.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 2,225.00
Total of other non-current financial assets 2,225.00
Total non-current financial assets 1,73,994.00
Deferred tax assets (net) 5,400.00
Other non-current assets
1 Other non-current assets 8,975.00
Total of other non-current assets 8,975.00
Total non-current assets 5,15,330.00
2 Current assets
Inventories 2,32,267.00
Current financial asset
Current investments 1,36,133.00
Trade receivables, current 53,318.00
Cash and cash equivalents 19,075.00
Bank balance other than cash and cash equivalents 22,894.00
Loans, current 2,500.00
Other current financial assets
Total of other current financial assets 70,467.00
Total current financial assets 3,04,387.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 16,187.00
Total of other current assets 16,187.00
Total current assets 5,52,841.00
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 10,68,171.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,409.00
Other equity 4,22,504.00
Total equity attributable to owners of parent 4,24,913.00
Non controlling interest 3,643.00
Total equity 4,28,556.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 15,521.00
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
1 Other non-current financial liabilities 9,771.00
Total of other non-current financial liabilities 9,771.00
Total non-current financial liabilities 25,292.00
Provisions, non-current 3,963.00
Deferred tax liabilities (net) 163.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 29,418.00
Current liabilities
Current financial liabilities
Borrowings, current 2,43,952.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6,452.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,18,645.00
Total Trade payable 2,25,097.00
Other current financial liabilities
1 Other current financial liabilities 43,985.00
Total of other current financial liabilities 43,985.00
Total current financial liabilities 5,13,034.00
Other current liabilities 10,698.00
1 Other current liabilities 10,698.00
Total of other current liabilities 10,698.00
Provisions, current 63,415.00
Current tax liabilities (Net) 23,050.00
Deferred government grants, Current 0.00
Total current liabilities 6,10,197.00
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 6,39,615.00
Total equity and liabilites 10,68,171.00
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 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 01-07-2026 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 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 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified subsequently to profit or loss Foreign currency translation reserve 435.00 1,017.00
Total Amount of items that will be reclassified to profit and loss 435.00 1,017.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 435.00 1,017.00



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,77,997.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5,863.00
Adjustments for decrease (increase) in inventories (97,541.00)
Adjustments for decrease (increase) in trade receivables, current (6,133.00)
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 678.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 40,520.00
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 15,808.00
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 10,591.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (2,113.00)
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) (53,509.00)
Net cash flows from (used in) operations 1,24,488.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 30,815.00
Other inflows (outflows) of cash (79.00)
Net cash flows from (used in) operating activities 93,594.00
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 9,929.00
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 6,349.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5,619.00
Net cash flows from (used in) investing activities 2,039.00
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,33,534.00
Repayments of borrowings 9,606.00
Payments of lease liabilities 179.00
Dividends paid 2,17,222.00
Interest paid 5,444.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (98,917.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (3,284.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 626.00
Net increase (decrease) in cash and cash equivalents (2,658.00)
Cash and cash equivalents cash flow statement at beginning of period 21,284.00
Cash and cash equivalents cash flow statement at end of period 18,626.00