Integrated Filing — IndAS

General information about company
Scrip Code	532497
NSE Symbol	RADICO
MSEI Symbol	NOTLISTED
ISIN	INE944F01028
Name of company	RADICO KHAITAN 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	06-May-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	Unaudited
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	Alcohol and Alcoholic Beverage
Start date and time of board meeting	06-May-2025   15:30:00
End date and time of board meeting	06-May-2025   17:00:00
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	Unaudited	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	44854252000	170985355000
	Other income	13798000	48501000
	Total income	44868050000	171033856000
2	Expenses
(a)	Cost of materials consumed	7898719000	29065343000
(b)	Purchases of stock-in-trade	-5035000	-13668000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-522357000	-1313157000
(d)	Employee benefit expense	523108000	2169014000
(e)	Finance costs	215022000	737952000
(f)	Depreciation, depletion and amortisation expense	359817000	1401373000
(f)	Other Expenses
1	Excise duty on sales	31813471000	122473811000
2	Selling & distribution expenses	1496428000	4764979000
3	Other expenses	1874618000	7102606000
	Total other expenses	35184517000	134341396000
	Total expenses	43653791000	166388253000
3	Total profit before exceptional items and tax	1214259000	4645603000
4	Exceptional items	0	0
5	Total profit before tax	1214259000	4645603000
6	Tax expense
7	Current tax	275495000	1115241000
8	Deferred tax	32419000	79077000
9	Total tax expenses	307914000	1194318000
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	906345000	3451285000
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	14404000	4828000
16	Total profit (loss) for period	920749000	3456113000
17	Other comprehensive income net of taxes	-22273000	-39493000
18	Total Comprehensive Income for the period	898476000	3416620000
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	267615000	267615000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		27269495000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.88	25.84
	Diluted earnings (loss) per share from continuing operations	6.88	25.82
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	6.88	25.84
	Diluted earnings (loss) per share from continuing and discontinued operations	6.88	25.82
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

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	18038215000
	Capital work-in-progress	232518000
	Investment property
	Goodwill	0
	Other intangible assets	69966000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1982694000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	238062000
	Total non-current financial assets	2220756000
	Deferred tax assets (net)	28497000
	Other non-current assets	554251000
	Total non-current assets	21144203000
2	Current assets
	Inventories	10768269000
	Current financial asset
	Current investments	0
	Trade receivables, current	11821845000
	Cash and cash equivalents	401693000
	Bank balance other than cash and cash equivalents	175394000
	Loans, current	112634000
	Other current financial assets	783592000
	Total current financial assets	13295158000
	Current tax assets (net)
	Other current assets	1181931000
	Total current assets	25245358000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	46389561000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	267615000
	Other equity	27269495000
	Total equity attributable to owners of parent	27537110000
	Non controlling interest
	Total equity	27537110000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1542857000
	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	1787000
	Total non-current financial liabilities	1544644000
	Provisions, non-current	0
	Deferred tax liabilities (net)	985057000
	Deferred government grants, Non-current
	Other non-current liabilities	878782000
	Total non-current liabilities	3408483000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4763934000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	662973000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2462341000
	Total Trade payable	3125314000
	Other current financial liabilities	1503056000
	Total current financial liabilities	9392304000
	Other current liabilities	5650600000
	Provisions, current	249578000
	Current tax liabilities (Net)	151486000
	Deferred government grants, Current
	Total current liabilities	15443968000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	18852451000
	Total equity and liabilites	46389561000
	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		Unaudited	Audited
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
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	Unaudited	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	Re-measurement of defined benefit plan	-30657000	-53157000
2	Share in other comprehensive income / (expenses) of joint venture	668000	285000
	Total Amount of items that will not be reclassified to profit and loss	-29989000	-52872000
2	Income tax relating to items that will not be reclassified to profit or loss	-7716000	-13379000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-22273000	-39493000

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			Unaudited
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			4645603000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			737952000
	Adjustments for decrease (increase) in inventories			-2965761000
	Adjustments for decrease (increase) in trade receivables, current			-2059667000
	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			348881000
	Adjustments for other financial assets, current			-271681000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			646997000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1877614000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1401373000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-5612000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			163805000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			19000
	Adjustments for interest income			37803000
	Adjustments for share-based payments			35200000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			2601000
	Other adjustments for non-cash items			12879000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-113241000
	Net cash flows from (used in) operations			4532362000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			903751000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3628611000
	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			0
	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			74729000
	Purchase of property, plant and equipment			1809472000
	Proceeds from sales of investment property			360000
	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			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			19000
	Interest received			37525000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-18083000
	Net cash flows from (used in) investing activities	-1714922000
	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			90401000
	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			293028000
	Repayments of borrowings			1357143000
	Payments of lease liabilities			253342000
	Dividends paid			401289000
	Interest paid			746128000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2374473000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-460784000
	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			-460784000
	Cash and cash equivalents cash flow statement at beginning of period			862477000
	Cash and cash equivalents cash flow statement at end of period			401693000