Integrated Filing — IndAS

General information about company
Scrip Code	500825
NSE Symbol	BRITANNIA
MSEI Symbol	NOTLISTED
ISIN	INE216A01030
Name of company	Britannia Industries 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-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	Single segment
Description of single segment	Food
Start date and time of board meeting	08-May-2025   15:30:00
End date and time of board meeting	08-May-2025   20:45:00
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	44321900000	179426700000
	Other income	630200000	2270900000
	Total income	44952100000	181697600000
2	Expenses
(a)	Cost of materials consumed	24396300000	98594500000
(b)	Purchases of stock-in-trade	2062700000	8093500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	90400000	-647500000
(d)	Employee benefit expense	1645100000	7045900000
(e)	Finance costs	306500000	1388000000
(f)	Depreciation, depletion and amortisation expense	809600000	3133400000
(f)	Other Expenses
1	Other expense	8075700000	34468800000
	Total other expenses	8075700000	34468800000
	Total expenses	37386300000	152076600000
3	Total profit before exceptional items and tax	7565800000	29621000000
4	Exceptional items	0	-247900000
5	Total profit before tax	7565800000	29373100000
6	Tax expense
7	Current tax	1838700000	7416800000
8	Deferred tax	89300000	70300000
9	Total tax expenses	1928000000	7487100000
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	5637800000	21886000000
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	-46500000	-107400000
16	Total profit (loss) for period	5591300000	21778600000
17	Other comprehensive income net of taxes	-28300000	62600000
18	Total Comprehensive Income for the period	5563000000	21841200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5599500000	21787300000
	Total profit or loss, attributable to non-controlling interests	-8200000	-8200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5575300000	21845800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-12300000	-4600000
21	Details of equity share capital
	Paid-up equity share capital	240900000	240900000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		43316300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.25	90.45
	Diluted earnings (loss) per share from continuing operations	23.25	90.45
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	23.25	90.45
	Diluted earnings (loss) per share from continuing and discontinued operations	23.25	90.45
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	27346100000
	Capital work-in-progress	892000000
	Investment property	289000000
	Goodwill	1327800000
	Other intangible assets	75100000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	4836200000
	Non-current financial assets
	Non-current investments	12701700000
	Trade receivables, non-current
	Loans, non-current	250000000
	Other non-current financial assets	281900000
	Total non-current financial assets	13233600000
	Deferred tax assets (net)	365900000
	Other non-current assets	883000000
	Total non-current assets	49248700000
2	Current assets
	Inventories	12365100000
	Current financial asset
	Current investments	11116400000
	Trade receivables, current	4486100000
	Cash and cash equivalents	1327800000
	Bank balance other than cash and cash equivalents	1797000000
	Loans, current	500000000
	Other current financial assets	6304600000
	Total current financial assets	25531900000
	Current tax assets (net)
	Other current assets	1239800000
	Total current assets	39136800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	88385500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	240900000
	Other equity	43316300000
	Total equity attributable to owners of parent	43557200000
	Non controlling interest	256000000
	Total equity	43813200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7129400000
	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	916600000
	Total non-current financial liabilities	8046000000
	Provisions, non-current	325700000
	Deferred tax liabilities (net)	18000000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	8389700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5118300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	278300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	17244000000
	Total Trade payable	17522300000
	Other current financial liabilities	4316300000
	Total current financial liabilities	26956900000
	Other current liabilities	1947000000
	Provisions, current	6046600000
	Current tax liabilities (Net)	1232100000
	Deferred government grants, Current
	Total current liabilities	36182600000
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	44572300000
	Total equity and liabilites	88385500000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the net defined benefit plans	-19200000	-19200000
	Total Amount of items that will not be reclassified to profit and loss	-19200000	-19200000
2	Income tax relating to items that will not be reclassified to profit or loss	-5000000	-5000000
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency translation reserve	-14100000	76800000
	Total Amount of items that will be reclassified to profit and loss	-14100000	76800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-28300000	62600000

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			29373100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1388000000
	Adjustments for decrease (increase) in inventories			-543300000
	Adjustments for decrease (increase) in trade receivables, current			-534400000
	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			-1065800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2101500000
	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			3133400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			1328000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-813500000
	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)			0
	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)			2337900000
	Net cash flows from (used in) operations			31711000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6892100000
	Other inflows (outflows) of cash			-12400000
	Net cash flows from (used in) operating activities			24806500000
	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			0
	Purchase of property, plant and equipment			3748500000
	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			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			0
	Interest received			1513600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3078500000
	Net cash flows from (used in) investing activities	843600000
	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			0
	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			-6707000000
	Repayments of borrowings			1485300000
	Payments of lease liabilities			35800000
	Dividends paid			17675400000
	Interest paid			1715100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-27618600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1968500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			26400000
	Net increase (decrease) in cash and cash equivalents			-1942100000
	Cash and cash equivalents cash flow statement at beginning of period			3194500000
	Cash and cash equivalents cash flow statement at end of period			1252400000