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	Consolidated
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	Multi segment
Description of single segment
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

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	Consolidated	Consolidated
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	46082200000	176183000000
	Other income	565100000	1932500000
	Total income	46647300000	178115500000
2	Expenses
(a)	Cost of materials consumed	18655600000	69974000000
(b)	Purchases of stock-in-trade	8895100000	34343700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-785400000	-3624900000
(d)	Employee benefit expense	3436200000	14301000000
(e)	Finance costs	399900000	2902000000
(f)	Depreciation, depletion and amortisation expense	1530900000	6007400000
(f)	Other Expenses
1	Other Expenses	9671200000	36395700000
	Total other expenses	9671200000	36395700000
	Total expenses	41803500000	160298900000
3	Total profit before exceptional items and tax	4843800000	17816600000
4	Exceptional items	453200000	-51100000
5	Total profit before tax	5297000000	17765500000
6	Tax expense
7	Current tax	741800000	3593300000
8	Deferred tax	484500000	369100000
9	Total tax expenses	1226300000	3962400000
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	4070700000	13803100000
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	-583500000	-932100000
16	Total profit (loss) for period	3487200000	12871000000
17	Other comprehensive income net of taxes	1643200000	3072000000
18	Total Comprehensive Income for the period	5130400000	15943000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3448500000	12784700000
	Total profit or loss, attributable to non-controlling interests	38700000	38700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5072000000	15814300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	58400000	128700000
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		199021300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.49	13.06
	Diluted earnings (loss) per share from continuing operations	3.49	13.06
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	3.49	13.06
	Diluted earnings (loss) per share from continuing and discontinued operations	3.49	13.06
24	Debt equity ratio	0.0011	0.0011
25	Debt service coverage ratio	0.101	0.0579
26	Interest service coverage ratio	0.1546	0.0871
27	Disclosure of notes on financial results		1. For the quarter, Revenue from operations grew by 17% 16% in constant currency as compared to the ncorresponding quarter of the previous year. Excluding acquisitions the growth is 12% 11% in constant ncurrency, driven by underlying growth of 13% in India Business, 2% in International Business and 23% in nNon-Branded Business. Operating performance in India was impacted by tea cost inflation offset by nimprovement in International and Non-Branded Business. Profit before exceptional items and tax at Rs 484 nCrores is lower by 5% as compared to the corresponding quarter of the previous year, on account of namortisation expenses relating to the acquisitions. Group Consolidated Net Profit at Rs 349 Crores is higher by 64%. n n2. Exceptional item for the current quarter represents fair value gains of Rs 120 Crores on remeasurement of ncontingent consideration, Asset write-down of Rs 72 Crores and restructuring cost of Rs 3 Crores. Exceptional nitem for the corresponding quarter of previous year represents costs relating to Scheme of Arrangement of Rs n91 Crores, costs related to acquisitions of Rs 10 Crores, Asset write-down of Rs 62 Crores and Fair value loss non financial instruments of Rs 53 Crores. n n3. Share of profit or loss in Associates and Joint Ventures include the profit or loss of an Associate operating in North India plantations, which are seasonal in nature. n n4. Earnings per share for the comparative periods have been retrospectively adjusted for the bonus element in respect of the Rights issue. n n5. Figures of the quarter ended March 31, 2025, and March 31, 2024, are the balancing figures between audited figures in respect of the full financial year and year to date reviewed figures up to the third quarter of the relevant financial year. n n6. The Consolidated Statement of Assets and Liabilities as at March 31, 2025 and Consolidated Cash Flow nStatement for the year ended March 31, 2025 is annexed. n n7. Additional information pursuant to Regulation 52_4 of the Securities Exchange Board of India Listing nObligations and Disclosure Requirements Regulation, 2015, is annexed. n n8. 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 n9. The results were reviewed by the Audit Committee of the Board on April 22, 2025, and subsequently taken on record by the Board of Directors at its Meeting held on April 23, 2025. The Statutory Auditors of the Company have audited the annual results. n n10. The Consolidated and Standalone result for the quarter and year ended March 31, 2025 are available on the BSE Limited’s website_URL www.bseindia.com, the National Stock Exchange of India Limited’s website URL www.nseindia.com and on the Company’s website _URL www.tataconsumer.com.

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	25742400000
	Capital work-in-progress	2068100000
	Investment property	2135800000
	Goodwill	113304200000
	Other intangible assets	73586000000
	Intangible assets under development	112900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	3351100000
	Non-current financial assets
	Non-current investments	3413400000
	Trade receivables, non-current	0
	Loans, non-current	20000000
	Other non-current financial assets	539900000
	Total non-current financial assets	3973300000
	Deferred tax assets (net)	1470600000
	Other non-current assets	4335900000
	Total non-current assets	230080300000
2	Current assets
	Inventories	35999100000
	Current financial asset
	Current investments	2922200000
	Trade receivables, current	8697900000
	Cash and cash equivalents	27259300000
	Bank balance other than cash and cash equivalents	919300000
	Loans, current	4850500000
	Other current financial assets	1750900000
	Total current financial assets	46400100000
	Current tax assets (net)	328300000
	Other current assets	6969000000
	Total current assets	89696500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	319776800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	989500000
	Other equity	199021300000
	Total equity attributable to owners of parent	200010800000
	Non controlling interest	13892200000
	Total equity	213903000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1906800000
	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	21361100000
	Total non-current financial liabilities	23267900000
	Provisions, non-current	2049100000
	Deferred tax liabilities (net)	21873800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	272000000
	Total non-current liabilities	47462800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	16579700000
	Trade payables, 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	35084300000
	Total Trade payable	35084300000
	Other current financial liabilities	3313800000
	Total current financial liabilities	54977800000
	Other current liabilities	1846500000
	Provisions, current	1501700000
	Current tax liabilities (Net)	85000000
	Deferred government grants, Current	0
	Total current liabilities	58411000000
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	105873800000
	Total equity and liabilites	319776800000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	India Business	29367200000	112407100000
2	International Business	11936800000	45485500000
3	Non Branded Business	5005500000	19095300000
4	Others	81100000	396500000
	Total Segment Revenue	46390600000	177384400000
	Less: Inter segment revenue	308400000	308400000
	Revenue from operations	46082200000	176183000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India Business	2416400000	10209800000
2	International Business	1572800000	6666100000
3	Non Branded Business	1119600000	4071100000
4	Others	529500000	1701700000
	Total Profit before tax	5638300000	22648700000
	i. Finance cost	399900000	399900000
	ii. Other Unallocable Expenditure net off Unallocable income	-58600000	-58600000
	Profit before tax	5297000000	17765500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India Business	169104000000	169104000000
2	International Business	74088200000	74088200000
3	Non Branded Business	26130100000	26130100000
4	Others	0	0
	Total Segment Asset	269322300000	269322300000
	Un-allocable Assets	50454500000	50454500000
	Net Segment Asset	319776800000	319776800000
4	Segment Liabilities
	Segment Liabilities
1	India Business	31346100000	31346100000
2	International Business	11852100000	11852100000
3	Non Branded Business	2820900000	2820900000
4	Others	0	0
	Total Segment Liabilities	46019100000	46019100000
	Un-allocable Liabilities	59854700000	59854700000
	Net Segment Liabilities	105873800000	105873800000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

a. The Group has organised business into Branded Segment and Non Branded Segment. Branded Segment is further sub categorised as India Business and International Business. Accordingly, the Group has reported its segment results for these segments. n nb. Business Segments_The internal business segmentation and the activities encompassed therein are as follows n i Branded Business n India Business_ Sale of branded Tea, Coffee and Water and sale of food products in various value added forms. n International Business_Sale of branded Tea, Coffee and Water and sale of food products in various value added forms. nii Non Branded Business_ Plantation and Extraction business for Tea, Coffee and other produce. n nc. The segment wise revenue, results, assets and liabilities figures relate to the respective amounts directly identifiable to each of the segments. n nUnallocable items includes expenses incurred on common services at the corporate level. Other Income excludes allocable income to segment results.

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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the defined benefit plans	583900000	463400000
2	Changes in fair valuation of equity instruments	-22400000	105400000
	Total Amount of items that will not be reclassified to profit and loss	561500000	568800000
2	Income tax relating to items that will not be reclassified to profit or loss	132300000	146400000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	1017500000	2462500000
2	Gains/(loss) on Effective portion of cash flow hedges	241800000	288500000
	Total Amount of items that will be reclassified to profit and loss	1259300000	2751000000
4	Income tax relating to items that will be reclassified to profit or loss	45300000	101400000
5	Total Other comprehensive income	1643200000	3072000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			17765500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2902000000
	Adjustments for decrease (increase) in inventories			-7345000000
	Adjustments for decrease (increase) in trade receivables, current			357600000
	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			7035100000
	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			6007400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			760300000
	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			4300000
	Adjustments for dividend income			65700000
	Adjustments for interest income			1388200000
	Adjustments for share-based payments			126800000
	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			-285100000
	Other adjustments to reconcile profit (loss)			509500000
	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)			7419000000
	Net cash flows from (used in) operations			25184500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4618000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			20566500000
	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			454100000
	Purchase of property, plant and equipment			4595400000
	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			4801400000
	Cash receipts from repayment of advances and loans made to other parties			3365500000
	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			65700000
	Interest received			1114700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1051300000
	Net cash flows from (used in) investing activities	-23536300000
	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			601200000
	Repayments of borrowings			15113800000
	Payments of lease liabilities			745400000
	Dividends paid			7414500000
	Interest paid			2606200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			4527000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1557200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			501500000
	Net increase (decrease) in cash and cash equivalents			2058700000
	Cash and cash equivalents cash flow statement at beginning of period			11718500000
	Cash and cash equivalents cash flow statement at end of period			13777200000