Integrated Filing — IndAS



General information about company

Scrip Code 533155
NSE Symbol JUBLFOOD
MSEI Symbol NOTLISTED
ISIN INE797F01020
Name of company JUBILANT FOODWORKS 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 06-11-2026
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 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 Group Business Activity falls within a single business segment i.e. Food and Beverages in terms of Ind AS 108 on Segment Reporting
Start date and time of board meeting 06-11-2026   14:15:00
End date and time of board meeting 06-11-2026   15:15:00
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 2,60,788.70 5,17,754.10
Other income 1,916.80 3,785.80
Total income 2,62,705.50 5,21,539.90
2 Expenses
(a) Cost of materials consumed 52,783.60 1,03,212.70
(b) Purchases of stock-in-trade 18,766.70 41,431.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 720.10 (1,210.20)
(d) Employee benefit expense 45,123.30 88,202.10
(e) Finance costs 11,186.10 23,212.70
(f) Depreciation, depletion and amortisation expense 26,137.20 51,640.40
(f) Other Expenses
1 Other Expenses 92,084.00 1,84,421.20
Total other expenses 92,084.00 1,84,421.20
Total expenses 2,46,801.00 4,90,910.70
3 Total profit before exceptional items and tax 15,904.50 30,629.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,904.50 30,629.20
6 Tax expense
7 Current tax 5,818.00 11,735.80
8 Deferred tax (996.80) (2,102.20)
9 Total tax expenses 4,821.20 9,633.60
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 11,083.30 20,995.60
12 Profit (loss) from discontinued operations before tax (309.70) (732.90)
13 Tax expense of discontinued operations (77.90) (184.40)
14 Net profit (loss) from discontinued operation after tax (231.80) (548.50)
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 307.30 714.50
16 Total profit (loss) for period 11,158.80 21,161.60
17 Other comprehensive income net of taxes (5,257.20) 5,774.50
18 Total Comprehensive Income for the period 5,901.60 26,936.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,790.90 20,514.90
Total profit or loss, attributable to non-controlling interests 367.90 646.70
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,534.70 26,304.50
Total comprehensive income for the period attributable to owners of parent non-controlling interests 366.90 631.60
21 Details of equity share capital
Paid-up equity share capital 13,196.90 13,196.90
Face value of equity share capital 2 2
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 1.68 3.2
Diluted earnings (loss) per share from continuing operations 1.68 3.2
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.04 -0.09
Diluted earnings (loss) per share from discontinued operations -0.04 -0.09
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.64 3.11
Diluted earnings (loss) per share from continuing and discontinued operations 1.64 3.11
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 above consolidated unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on November 06, 2026. The statutory auditor’s report on review of these consolidated unaudited financial results for the quarter and six months period ended September 30, 2026 is being filed with BSE Limited and National Stock Exchange of India Limited. For more details on these consolidated unaudited financial results, visit Investors section of our website at www.jubilantfoodworks.com and Financial Results at Corporates Section of www.nseindia.com and www.bseindia.com. 2. These consolidated unaudited financial results have been prepared in accordance with the recognition and measurement principles as laid down in the Indian Accounting Standards (referred to as Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time, to the extent applicable. 3. Segment Reporting: The Group's business activity falls within a single business segment i.e. Food and Beverages in terms of Ind AS 108 on Segment Reporting. 4. During the quarter and year ended March 31, 2026, the Board of Directors of the Parent Company considered and approved the non-renewal of the rights for development and operation of Dunkin' brand in India. Accordingly, the results of Dunkin' brand business were disclosed separately as discontinued operations, and related assets and liabilities were reclassified as held for sale. Quarter and six months period ended September 30, 2025 have been re-presented/reclassified to conform to the classification of discontinued operations. 5. On November 21, 2025, Government of India notified provisions of 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, (together referred to as “Labour Codes”) which consolidate multiple existing labour laws. The Labour Codes, amongst other things introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. During the previous year ended March 31, 2026, the Group had assessed the financial implications of these changes based on the legal opinion and the best information available, which had resulted in overall increase in gratuity liability arising out of past service cost and increase in leave liability by INR 337.04 million. Considering the non-recurring nature of this impact arising out of an enactment of this new legislation, the Group had presented this incremental amount as an exceptional item in the consolidated financial results for the year ended March 31, 2026. The Group continues to monitor the further developments to the Labour Codes and would provide for these developments appropriately. 6. During the previous year ended March 31, 2026, the Group had transferred its entire stake in its Russian subsidiary i.e. Pizza Restaurants LLC.



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 2,87,184.70
Capital work-in-progress 4,208.50
Investment property 3.40
Goodwill 75,831.50
Other intangible assets 3,81,124.20
Intangible assets under development 7,546.20
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 28,255.70
Trade receivables, non-current 91.70
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 29,689.90
Total of other non-current financial assets 29,689.90
Total non-current financial assets 58,037.30
Deferred tax assets (net) 18,936.20
Other non-current assets
1 Other non-current assets 16,233.90
Total of other non-current assets 16,233.90
Total non-current assets 8,49,105.90
2 Current assets
Inventories 35,711.40
Current financial asset
Current investments 43.60
Trade receivables, current 35,489.10
Cash and cash equivalents 10,632.10
Bank balance other than cash and cash equivalents 13,330.70
Loans, current 0.00
Other current financial assets
Total of other current financial assets 6,373.30
Total current financial assets 65,868.80
Current tax assets (net)
Other current assets
1 Other current assets 17,448.10
Total of other current assets 17,448.10
Total current assets 1,19,028.30
3 Non-current assets classified as held for sale 1,163.80
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 9,69,298.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 13,196.90
Other equity 2,35,554.30
Total equity attributable to owners of parent 2,48,751.20
Non controlling interest 9,538.50
Total equity 2,58,289.70
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,48,129.50
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Other non-current financial liabilities 2,95,199.70
Total of other non-current financial liabilities 2,95,199.70
Total non-current financial liabilities 4,43,329.20
Provisions, non-current 0.00
Deferred tax liabilities (net) 24,813.30
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 8,785.80
Total of other non-current liabilities 8,785.80
Total non-current liabilities 4,76,928.30
Current liabilities
Current financial liabilities
Borrowings, current 16,937.90
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6,456.50
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 89,880.60
Total Trade payable 96,337.10
Other current financial liabilities
1 Other current financial liabilities 84,078.40
Total of other current financial liabilities 84,078.40
Total current financial liabilities 1,97,353.40
Other current liabilities 21,610.60
1 Other current liabilities 21,610.60
Total of other current liabilities 21,610.60
Provisions, current 9,885.30
Current tax liabilities (Net) 4,440.10
Deferred government grants, Current
Total current liabilities 2,33,289.40
3 Liabilities directly associated with assets in disposal group classified as held for sale 790.60
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 7,11,008.30
Total equity and liabilites 9,69,298.00
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
1 i) a) Items that will not be reclassified to profit or (loss) (600.90) 15,323.70
2 b) Share of other comprehensive income/ (expense) of associates 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss (600.90) 15,323.70
2 Income tax relating to items that will not be reclassified to profit or loss (315.30) 1,938.30
3 Amount of items that will be reclassified to profit and loss
1 ii) a) Items that will be reclassified to profit or (loss) (4,971.60) (7,610.90)
2 b) Share of other comprehensive income/ (expense) of associates 0.00 0.00
Total Amount of items that will be reclassified to profit and loss (4,971.60) (7,610.90)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (5,257.20) 5,774.50



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 30,629.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 23,260.70
Adjustments for decrease (increase) in inventories (4,849.80)
Adjustments for decrease (increase) in trade receivables, current 1,588.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 3,848.80
Adjustments for decrease (increase) in other non-current assets (798.00)
Adjustments for other financial assets, non-current (1,346.70)
Adjustments for other financial assets, current (1,902.60)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (6,357.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 295.10
Adjustments for increase (decrease) in other non-current liabilities 330.00
Adjustments for depreciation and amortisation expense 51,889.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1,848.90
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 4,582.30
Adjustments for other financial liabilities, non-current (112.00)
Adjustments for unrealised foreign exchange losses gains 1,050.20
Adjustments for dividend income 0.00
Adjustments for interest income 1,115.40
Adjustments for share-based payments 2,416.90
Adjustments for fair value losses (gains) (304.90)
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) (898.30)
Other adjustments for non-cash items 1,385.50
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 74,811.60
Net cash flows from (used in) operations 1,05,440.80
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,801.50
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 97,639.30
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 246.50
Purchase of property, plant and equipment 48,534.50
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 396.10
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 7,572.00
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 705.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (40,406.50)
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 922.80
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 10.20
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,22,364.70
Repayments of borrowings 1,32,621.50
Payments of lease liabilities 33,489.20
Dividends paid 8,160.40
Interest paid 6,829.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 165.40
Net cash flows from (used in) financing activities (59,483.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,250.20)
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 (2,250.20)
Cash and cash equivalents cash flow statement at beginning of period 12,882.30
Cash and cash equivalents cash flow statement at end of period 10,632.10