Integrated Filing — IndAS

General information about company
Scrip Code	540180
NSE Symbol	VBL
MSEI Symbol	NOTLISTED
ISIN	INE200M01039
Name of company	VARUN BEVERAGES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Jan-2025
Date of end of financial year	31-Dec-2025
Date of board meeting when results were approved	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	First 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
Segment Reporting	Single segment
Description of single segment	Manufacturing and Distribution of Beverages
Start date and time of board meeting	30-Apr-2025   11:00:00
End date and time of board meeting	30-Apr-2025   11:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	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
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or 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	56800260000
	Other income	280580000
	Total income	57080840000
2	Expenses
(a)	Cost of materials consumed	26710710000
(b)	Purchases of stock-in-trade	711840000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2131920000
(d)	Employee benefit expense	5115020000
(e)	Finance costs	411240000
(f)	Depreciation, depletion and amortisation expense	2725130000
(f)	Other Expenses
1	Excise Duty	1130910000	1130910000
2	Other Expenses	12624060000	12624060000
	Total other expenses	13754970000
	Total expenses	47296990000
3	Total profit before exceptional items and tax	9783850000
4	Exceptional items	0
5	Total profit before tax	9783850000
6	Tax expense
7	Current tax	2290870000
8	Deferred tax	173630000
9	Total tax expenses	2464500000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0
11	Net Profit Loss for the period from continuing operations	7319350000
12	Profit (loss) from discontinued operations before tax	0
13	Tax expense of discontinued operations	0
14	Net profit (loss) from discontinued operation after tax	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-5770000
16	Total profit (loss) for period	7313580000
17	Other comprehensive income net of taxes	175200000
18	Total Comprehensive Income for the period	7488780000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	7264880000
	Total profit or loss, attributable to non-controlling interests	48700000	48700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	7437010000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	51770000
21	Details of equity share capital
	Paid-up equity share capital	6763730000
	Face value of equity share capital	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	2.15
	Diluted earnings (loss) per share from continuing operations	2.15
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0
	Diluted earnings (loss) per share from discontinued operations	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.15
	Diluted earnings (loss) per share from continuing and discontinued operations	2.15
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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

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
Date of end of reporting period		31-Mar-2025
Whether accounts are audited or unaudited		Unaudited
Nature of report standalone or 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
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
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss	4100000	4100000
	Total Amount of items that will not be reclassified to profit and loss	4100000
2	Income tax relating to items that will not be reclassified to profit or loss	1220000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	172320000	172320000
	Total Amount of items that will be reclassified to profit and loss	172320000
4	Income tax relating to items that will be reclassified to profit or loss	0
5	Total Other comprehensive income	175200000