Integrated Filing — IndAS

General information about company
Scrip Code	500800
NSE Symbol	TATACONSUM
MSEI Symbol	NOTLISTED
ISIN	INE192A01025
Name of company	Tata Consumer Products Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Segment information is reported as part of consolidated financial statements.
Start date and time of board meeting	23-Apr-2025   14:00:00
End date and time of board meeting	23-Apr-2025   15:40:00
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	Declaration of unmodified opinion
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	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://www.tataconsumer.com/sites/g/files/gfwrlq316/files/2025-02/POLICY_ON_RELATED_PARTY_TRANSACTION.pdf
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
Not applicable

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	33541600000	128018500000
	Other income	152100000	4571000000
	Total income	33693700000	132589500000
2	Expenses
(a)	Cost of materials consumed	12499100000	46963600000
(b)	Purchases of stock-in-trade	10385200000	39740700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	53600000	-1250400000
(d)	Employee benefit expense	1441000000	5970500000
(e)	Finance costs	207200000	2026100000
(f)	Depreciation, depletion and amortisation expense	551600000	2159900000
(f)	Other Expenses
1	Other Expenses	5770100000	22500700000
	Total other expenses	5770100000	22500700000
	Total expenses	30907800000	118111100000
3	Total profit before exceptional items and tax	2785900000	14478400000
4	Exceptional items	802000000	554000000
5	Total profit before tax	3587900000	15032400000
6	Tax expense
7	Current tax	662600000	2182200000
8	Deferred tax	156300000	302700000
9	Total tax expenses	818900000	2484900000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	2769000000	12547500000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	2769000000	12547500000
17	Other comprehensive income net of taxes	89000000	69900000
18	Total Comprehensive Income for the period	2858000000	12617400000
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	989500000	989500000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		169110100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.8	12.82
	Diluted earnings (loss) per share from continuing operations	2.8	12.82
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	2.8	12.82
	Diluted earnings (loss) per share from continuing and discontinued operations	2.8	12.82
24	Debt equity ratio	0.0003	0.0003
25	Debt service coverage ratio	0.1288	0.0755
26	Interest service coverage ratio	0.2271	0.0965
27	Disclosure of notes on financial results		Notes n n1. For the quarter, Revenue from operations at Rs 3354 Crores grew by 21% as compared to the corresponding quarter of the previous year. Excluding acquisitions the growth is 12%, driven by underlying growth in India Branded Business and Non-Branded Business. Operating performance in Branded Business was impacted by tea cost inflation partly offset by improvement in Non-Branded Business. Consequently, Profit before exceptional items and tax at Rs 279 Crores is lower by 31% as compared to the corresponding quarter of the previous year including the impact of lower other Income. Considering the impact of exceptional items, Profit after tax at Rs 277 Crores is higher by 85%. n n2. Exceptional for the current quarter represents fair value gains of Rs 120 Crores on remeasurement of contingent consideration, Asset write-down of Rs 39 Crore and Cost relating to business restructure & reorganization of Rs 1 Crore. Exceptional item for the corresponding quarter of previous year represents fair value loss on financial instruments of Rs 53 Crores, Asset write-down of Rs 59 Crore, Cost relating to Scheme of arrangement of Rs 41 Crores, Cost related to Acquisitions of Rs 12 Crore and Cost for business restructure & reorganisation of Rs 2 Crores. n n3. Consequent to the amalgamation of the wholly owned subsidiaries (NourishCo Beverages Limited, Tata SmartFoodz Limited and Tata Consumer Soulfull Private Limited) with the Company with effect from the Appointed date of April 1, 2024, comparatives have been restated from the beginning of the previous year in accordance with Ind AS 103 – Business Combinations. n n4. In accordance with Ind AS 108 “Operating Segments”, segment information has been given in the consolidated financial results, and therefore, no separate disclosure on segment information is given in these Standalone financial results. n n5. Earnings per share for the comparative periods have been retrospectively adjusted for the bonus element in respect of the Rights issue. n n6. Figures of the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited nfigures in respect of the full financial year and year to date reviewed figures up to the third quarter of the relevant financial year. n n7. Statement of Assets and Liabilities as at March 31, 2025 and Cash flow Statement for the year ended March 31, 2025 is annexed. n n8. Additional disclosures as per Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is annexed. n n9. The Board of Directors has recommended a dividend payment of Rs. 8.25 per share (Face value Re. 1 each) for the year ended March 31, 2025. n n10. The aforementioned results were reviewed by the Audit Committee of the Board on April 22, 2025 and nsubsequently taken on record by the Board of Directors at its meeting held on April 23, 2025. The Statutory nAuditors of the Company have audited the annual results.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	9682800000
	Capital work-in-progress	54000000
	Investment property	0
	Goodwill	38599500000
	Other intangible assets	24755700000
	Intangible assets under development	33600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	97113400000
	Trade receivables, non-current	0
	Loans, non-current	15900000
	Other non-current financial assets	449400000
	Total non-current financial assets	97578700000
	Deferred tax assets (net)	0
	Other non-current assets	2529700000
	Total non-current assets	173234000000
2	Current assets
	Inventories	21392900000
	Current financial asset
	Current investments	2384700000
	Trade receivables, current	5476200000
	Cash and cash equivalents	2561600000
	Bank balance other than cash and cash equivalents	889600000
	Loans, current	2959600000
	Other current financial assets	452100000
	Total current financial assets	14723800000
	Current tax assets (net)	0
	Other current assets	5595000000
	Total current assets	41711700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	214945700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	989500000
	Other equity	169110100000
	Total equity attributable to owners of parent	170099600000
	Non controlling interest
	Total equity	170099600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	3570200000
	Total non-current financial liabilities	3570200000
	Provisions, non-current	1723000000
	Deferred tax liabilities (net)	6874300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	80800000
	Total non-current liabilities	12248300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1657800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	363900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	26358800000
	Total Trade payable	26722700000
	Other current financial liabilities	1523300000
	Total current financial liabilities	29903800000
	Other current liabilities	1534200000
	Provisions, current	1108500000
	Current tax liabilities (Net)	51300000
	Deferred government grants, Current	0
	Total current liabilities	32597800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	44846100000
	Total equity and liabilites	214945700000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	Remeasurement of defined benefit plans	32900000	-49700000
2	Changes in fair valuation of equity instruments	2700000	130500000
	Total Amount of items that will not be reclassified to profit and loss	35600000	80800000
2	Income tax relating to items that will not be reclassified to profit or loss	9700000	25000000
3	Amount of items that will be reclassified to profit and loss
1	Gains/(loss) on effective portion of cash flow hedges	84300000	18800000
	Total Amount of items that will be reclassified to profit and loss	84300000	18800000
4	Income tax relating to items that will be reclassified to profit or loss	21200000	4700000
5	Total Other comprehensive income	89000000	69900000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			15032400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2026100000
	Adjustments for decrease (increase) in inventories			-4803700000
	Adjustments for decrease (increase) in trade receivables, current			-1011500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			7153200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2159900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			435400000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2100000
	Adjustments for dividend income			3964200000
	Adjustments for interest income			354300000
	Adjustments for share-based payments			105900000
	Adjustments for fair value losses (gains)			-1200000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-242100000
	Other adjustments to reconcile profit (loss)			236700000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			539300000
	Net cash flows from (used in) operations			15571700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2830600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12741100000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			18090000000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			121600000
	Purchase of property, plant and equipment			1220600000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			1800000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			4315000000
	Cash receipts from repayment of advances and loans made to other parties			3915500000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			3964200000
	Interest received			298000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3122100000
	Net cash flows from (used in) investing activities	-18446600000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			29805700000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			13093000000
	Payments of lease liabilities			480700000
	Dividends paid			7384500000
	Interest paid			1734900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			7112600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1407100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1407100000
	Cash and cash equivalents cash flow statement at beginning of period			846700000
	Cash and cash equivalents cash flow statement at end of period			2253800000

Signatory Details
Name of signatory	Delnaz Dara Harda
Designation of person	Company Secretary and Compliance Officer
Place	Mumbai
Date	23-Apr-2025