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	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	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

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	21031830000	81417260000
	Other income	106750000	753480000
	Total income	21138580000	82170740000
2	Expenses
(a)	Cost of materials consumed	4329180000	16695770000
(b)	Purchases of stock-in-trade	1696320000	6070750000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-49990000	-88140000
(d)	Employee benefit expense	3738210000	14103930000
(e)	Finance costs	1166480000	5225820000
(f)	Depreciation, depletion and amortisation expense	2137160000	8065160000
(f)	Other Expenses
1	Other Expenses	7432430000	28912510000
	Total other expenses	7432430000	28912510000
	Total expenses	20449790000	78985800000
3	Total profit before exceptional items and tax	688790000	3184940000
4	Exceptional items	0	-44970000
5	Total profit before tax	688790000	3139970000
6	Tax expense
7	Current tax	426720000	1230140000
8	Deferred tax	-232700000	-456430000
9	Total tax expenses	194020000	773710000
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	494770000	2366260000
12	Profit (loss) from discontinued operations before tax	-7880000	-149530000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-7880000	-149530000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	6410000	-45510000
16	Total profit (loss) for period	493300000	2171220000
17	Other comprehensive income net of taxes	-1781180000	-1639260000
18	Total Comprehensive Income for the period	-1287880000	531960000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	480050000	2107640000
	Total profit or loss, attributable to non-controlling interests	13250000	13250000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-1291510000	464400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	3630000	67560000
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	0.74	3.41
	Diluted earnings (loss) per share from continuing operations	0.74	3.41
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.01	-0.22
	Diluted earnings (loss) per share from discontinued operations	-0.01	-0.22
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.73	3.19
	Diluted earnings (loss) per share from continuing and discontinued operations	0.73	3.19
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	21973690000
	Capital work-in-progress	1790730000
	Investment property	340000
	Goodwill	7416380000
	Other intangible assets	34954600000
	Intangible assets under development	761010000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1194710000
	Trade receivables, non-current	35710000
	Loans, non-current	0
	Other non-current financial assets	2437390000
	Total non-current financial assets	3667810000
	Deferred tax assets (net)	1235730000
	Other non-current assets	1899140000
	Total non-current assets	73699430000
2	Current assets
	Inventories	4056340000
	Current financial asset
	Current investments	565490000
	Trade receivables, current	3300660000
	Cash and cash equivalents	998790000
	Bank balance other than cash and cash equivalents	543500000
	Loans, current	0
	Other current financial assets	238880000
	Total current financial assets	5647320000
	Current tax assets (net)	0
	Other current assets	1870040000
	Total current assets	11573700000
3	Non-current assets classified as held for sale	2630000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	85275760000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1319690000
	Other equity	19707790000
	Total equity attributable to owners of parent	21027480000
	Non controlling interest	800460000
	Total equity	21827940000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	12831700000
	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	26629490000
	Total non-current financial liabilities	39461190000
	Provisions, non-current	0
	Deferred tax liabilities (net)	2197850000
	Deferred government grants, Non-current	0
	Other non-current liabilities	822760000
	Total non-current liabilities	42481800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2189930000
	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	8605910000
	Total Trade payable	9009010000
	Other current financial liabilities	6191640000
	Total current financial liabilities	17390580000
	Other current liabilities	2152600000
	Provisions, current	609170000
	Current tax liabilities (Net)	135760000
	Deferred government grants, Current	0
	Total current liabilities	20288110000
3	Liabilities directly associated with assets in disposal group classified as held for sale	677910000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	63447820000
	Total equity and liabilites	85275760000
	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	i) a) Items that will not be reclassified to profit or (loss)	-636190000	-871390000
2	b) Share of other comprehensive income/ (expense) of associates	680000	680000
	Total Amount of items that will not be reclassified to profit and loss	-635510000	-870710000
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
1	ii) a) Items that will be reclassified to profit or (loss)	-1231910000	-871010000
2	b) Share of other comprehensive income/ (expense) of associates	0	0
	Total Amount of items that will be reclassified to profit and loss	-1231910000	-871010000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1781180000	-1639260000

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			3139970000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5225820000
	Adjustments for decrease (increase) in inventories			42580000
	Adjustments for decrease (increase) in trade receivables, current			-654910000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			143890000
	Adjustments for decrease (increase) in other non-current assets			-355470000
	Adjustments for other financial assets, non-current			-294210000
	Adjustments for other financial assets, current			-70100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1268960000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			760460000
	Adjustments for increase (decrease) in other non-current liabilities			452570000
	Adjustments for depreciation and amortisation expense			8065160000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			44970000
	Adjustments for provisions, current			-230600000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			433070000
	Adjustments for other financial liabilities, non-current			5500000
	Adjustments for unrealised foreign exchange losses gains			-305890000
	Adjustments for dividend income			0
	Adjustments for interest income			127410000
	Adjustments for share-based payments			233600000
	Adjustments for fair value losses (gains)			-59110000
	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)			-149530000
	Other adjustments for non-cash items			135150000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			14564500000
	Net cash flows from (used in) operations			17704470000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1024440000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16680030000
	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			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			8629160000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			130280000
	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			-168310000
	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			48620000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-8500600000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			9840000
	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			1172380000
	Repayments of borrowings			1218840000
	Payments of lease liabilities			5449500000
	Dividends paid			788950000
	Interest paid			2200580000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-8494540000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-315110000
	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			-315110000
	Cash and cash equivalents cash flow statement at beginning of period			1313900000
	Cash and cash equivalents cash flow statement at end of period			998790000