Integrated Filing — IndAS

General information about company
Scrip Code	519183
NSE Symbol	ADFFOODS
MSEI Symbol	NOTLISTED
ISIN	INE982B01027
Name of company	ADF Foods 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	09-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   18:15:00
End date and time of board meeting	14-May-2025   21:00:00
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	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	1590732000	5895815000
	Other income	15885000	140634000
	Total income	1606617000	6036449000
2	Expenses
(a)	Cost of materials consumed	478080000	1840917000
(b)	Purchases of stock-in-trade	286269000	993137000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-94899000	-352343000
(d)	Employee benefit expense	102484000	418784000
(e)	Finance costs	6646000	25761000
(f)	Depreciation, depletion and amortisation expense	46727000	182483000
(f)	Other Expenses
1	Other Expenses	571892000	2011703000
	Total other expenses	571892000	2011703000
	Total expenses	1397199000	5120442000
3	Total profit before exceptional items and tax	209418000	916007000
4	Exceptional items	0	0
5	Total profit before tax	209418000	916007000
6	Tax expense
7	Current tax	54868000	232929000
8	Deferred tax	-9872000	-9479000
9	Total tax expenses	44996000	223450000
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	164422000	692557000
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	164422000	692557000
17	Other comprehensive income net of taxes	-6628000	12475000
18	Total Comprehensive Income for the period	157794000	705032000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	164422000	692557000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	157794000	705032000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	219727000	219727000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		4703095000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.5	6.3
	Diluted earnings (loss) per share from continuing operations	1.5	6.3
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	1.5	6.3
	Diluted earnings (loss) per share from continuing and discontinued operations	1.5	6.3
24	Debt equity ratio	0.0002	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		Notes are part of PDF Filing

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	1446778000
	Capital work-in-progress	188839000
	Investment property	0
	Goodwill	0
	Other intangible assets	410695000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	1358000
	Other non-current financial assets	36699000
	Total non-current financial assets	38057000
	Deferred tax assets (net)	99417000
	Other non-current assets	80541000
	Total non-current assets	2264327000
2	Current assets
	Inventories	898831000
	Current financial asset
	Current investments	607201000
	Trade receivables, current	1172321000
	Cash and cash equivalents	370943000
	Bank balance other than cash and cash equivalents	289148000
	Loans, current	193000
	Other current financial assets	431703000
	Total current financial assets	2871509000
	Current tax assets (net)	63692000
	Other current assets	183619000
	Total current assets	4017651000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6281978000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	223510000
	Other equity	4703095000
	Total equity attributable to owners of parent	4926605000
	Non controlling interest
	Total equity	4926605000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	87500000
	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	421963000
	Total non-current financial liabilities	509463000
	Provisions, non-current	16377000
	Deferred tax liabilities (net)	136776000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	662616000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	33192000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	418899000
	Total Trade payable	452091000
	Other current financial liabilities	182609000
	Total current financial liabilities	634700000
	Other current liabilities	36041000
	Provisions, current	19750000
	Current tax liabilities (Net)	2266000
	Deferred government grants, Current	0
	Total current liabilities	692757000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1355373000
	Total equity and liabilites	6281978000
	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)
1	Agency Distribution	191746000	845403000
2	Processed and Preserved Foods	1398986000	5050412000
	Total Segment Revenue	1590732000	5895815000
	Less: Inter segment revenue	0	0
	Revenue from operations	1590732000	5895815000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Agency Distribution	21015000	113014000
2	Processed and Preserved Foods	297069000	1131043000
	Total Profit before tax	318084000	1244057000
	i. Finance cost	6646000	6646000
	ii. Other Unallocable Expenditure net off Unallocable income	102020000	102020000
	Profit before tax	209418000	916007000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Agency Distribution	1090703000	1090703000
2	Processed and Preserved Foods	3914400000	3914400000
	Total Segment Asset	5005103000	5005103000
	Un-allocable Assets	1276875000	1276875000
	Net Segment Asset	6281978000	6281978000
4	Segment Liabilities
	Segment Liabilities
1	Agency Distribution	600335000	600335000
2	Processed and Preserved Foods	476434000	476434000
	Total Segment Liabilities	1076769000	1076769000
	Un-allocable Liabilities	278604000	278604000
	Net Segment Liabilities	1355373000	1355373000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Note are part of PDF Filing

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 defined benefit plans	-105000	-1822000
	Total Amount of items that will not be reclassified to profit and loss	-105000	-1822000
2	Income tax relating to items that will not be reclassified to profit or loss	-27000	-460000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating the financial statements of subsidiaries	-11287000	15041000
2	Net gain / (loss) on cash flow hedges	6331000	-1609000
	Total Amount of items that will be reclassified to profit and loss	-4956000	13432000
4	Income tax relating to items that will be reclassified to profit or loss	1594000	-405000
5	Total Other comprehensive income	-6628000	12475000

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			916007000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			25761000
	Adjustments for decrease (increase) in inventories			-368665000
	Adjustments for decrease (increase) in trade receivables, current			-94388000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-22954000
	Adjustments for decrease (increase) in other non-current assets			-2662000
	Adjustments for other financial assets, non-current			-2118000
	Adjustments for other financial assets, current			-142892000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			153353000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			8594000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			182483000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			5092000
	Adjustments for provisions, non-current			1271000
	Adjustments for other financial liabilities, current			-13477000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			2461000
	Adjustments for dividend income			0
	Adjustments for interest income			14111000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-53286000
	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)			41980000
	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)			-293558000
	Net cash flows from (used in) operations			622449000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			248292000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			374157000
	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			755830000
	Other cash payments to acquire equity or debt instruments of other entities			542486000
	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			1339000
	Purchase of property, plant and equipment			412382000
	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			9645000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-208145000
	Net cash flows from (used in) investing activities	-396199000
	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			87500000
	Repayments of borrowings			0
	Payments of lease liabilities			94090000
	Dividends paid			197829000
	Interest paid			6142000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-210561000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-232603000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			6650000
	Net increase (decrease) in cash and cash equivalents			-225953000
	Cash and cash equivalents cash flow statement at beginning of period			596897000
	Cash and cash equivalents cash flow statement at end of period			370944000