Integrated Filing — IndAS

General information about company
Scrip Code	533155
NSE Symbol	JUBLFOOD
MSEI Symbol	NOTLISTED
ISIN	INE797F01020
Name of company	JUBILANT FOODWORKS 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	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	Company's Business Activity falls within a single business segment i.e. Food and Beverages in terms of Ind AS 108 on Segment Reporting
Start date and time of board meeting	14-May-2025   14:55:00
End date and time of board meeting	14-May-2025   16:05:00
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://www.jubilantfoodworks.com/Uploads/Files/49akm-RPTPolicy_Feb25.pdf#toolbar=0
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There were no defaults on loan applicable to entity during the FY 24-25

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	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	15871720000	61046660000
	Other income	65670000	371360000
	Total income	15937390000	61418020000
2	Expenses
(a)	Cost of materials consumed	3807500000	14467760000
(b)	Purchases of stock-in-trade	132600000	747390000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	104010000	-200100000
(d)	Employee benefit expense	2727390000	10779140000
(e)	Finance costs	667040000	2608810000
(f)	Depreciation, depletion and amortisation expense	1777340000	6723780000
(f)	Other Expenses
1	Other Expenses	6044440000	23445310000
	Total other expenses	6044440000	23445310000
	Total expenses	15260320000	58572090000
3	Total profit before exceptional items and tax	677070000	2845930000
4	Exceptional items	0	-247510000
5	Total profit before tax	677070000	2598420000
6	Tax expense
7	Current tax	290090000	870330000
8	Deferred tax	-107640000	-212720000
9	Total tax expenses	182450000	657610000
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	494620000	1940810000
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	494620000	1940810000
17	Other comprehensive income net of taxes	-549100000	-765860000
18	Total Comprehensive Income for the period	-54480000	1174950000
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	1319690000	1319690000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.75	2.94
	Diluted earnings (loss) per share from continuing operations	0.75	2.94
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	0.75	2.94
	Diluted earnings (loss) per share from continuing and discontinued operations	0.75	2.94
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer pdf file for detailed notes to 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	20215500000
	Capital work-in-progress	1771900000
	Investment property	340000
	Goodwill	0
	Other intangible assets	23217570000
	Intangible assets under development	760030000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	6236570000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1763580000
	Total non-current financial assets	8000150000
	Deferred tax assets (net)	1189780000
	Other non-current assets	1283040000
	Total non-current assets	56438310000
2	Current assets
	Inventories	2888720000
	Current financial asset
	Current investments	561510000
	Trade receivables, current	707500000
	Cash and cash equivalents	548090000
	Bank balance other than cash and cash equivalents	467030000
	Loans, current	0
	Other current financial assets	2540000
	Total current financial assets	2286670000
	Current tax assets (net)	0
	Other current assets	1206500000
	Total current assets	6381890000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	62820200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1319690000
	Other equity	21388570000
	Total equity attributable to owners of parent	22708260000
	Non controlling interest
	Total equity	22708260000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2565000000
	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	23812090000
	Total non-current financial liabilities	26377090000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	220000000
	Total non-current liabilities	26597090000
	Current liabilities
	Current financial liabilities
	Borrowings, current	680980000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	403100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5527820000
	Total Trade payable	5930920000
	Other current financial liabilities	5144770000
	Total current financial liabilities	11756670000
	Other current liabilities	1241820000
	Provisions, current	516360000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	13514850000
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	40111940000
	Total equity and liabilites	62820200000
	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		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	Unaudited	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	a) Items that will not be reclassified to profit or (loss)	-635340000	-868320000
	Total Amount of items that will not be reclassified to profit and loss	-635340000	-868320000
2	Income tax relating to items that will not be reclassified to profit or loss	-86240000	-102460000
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	0	0
5	Total Other comprehensive income	-549100000	-765860000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2598420000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2608810000
	Adjustments for decrease (increase) in inventories			-258700000
	Adjustments for decrease (increase) in trade receivables, current			-220140000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-187900000
	Adjustments for decrease (increase) in other non-current assets			-113860000
	Adjustments for other financial assets, non-current			-191390000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			801740000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			330830000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6723780000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			247510000
	Adjustments for provisions, current			30550000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			172170000
	Adjustments for other financial liabilities, non-current			225490000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			109150000
	Adjustments for share-based payments			197110000
	Adjustments for fair value losses (gains)			-58780000
	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			123870000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			10321940000
	Net cash flows from (used in) operations			12920360000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			866000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12054360000
	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			656230000
	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			10650000
	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			52560000
	Purchase of property, plant and equipment			7193560000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			126480000
	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			-216520000
	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			33980000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-7683860000
	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			790000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1253480000
	Repayments of borrowings			82500000
	Payments of lease liabilities			4505980000
	Dividends paid			788950000
	Interest paid			188020000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4311180000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			59320000
	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			59320000
	Cash and cash equivalents cash flow statement at beginning of period			488770000
	Cash and cash equivalents cash flow statement at end of period			548090000