Integrated Filing — IndAS

General information about company
Scrip Code	500368
NSE Symbol	PATANJALI
MSEI Symbol	NOTLISTED
ISIN	INE619A01035
Name of company	Patanjali 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	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	15-May-2025   16:30:00
End date and time of board meeting	15-May-2025   18:15:00
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	2023-08-11
Indicate Company website link for updated RPT policy of the Company	https://www.patanjalifoods.com/policies/Policy_on_Materiality_of_Related_Party_Transactions.pdf
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
Not Applicable

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	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	96922096000	341569673000
	Other income	525262000	1324341000
	Total income	97447358000	342894014000
2	Expenses
(a)	Cost of materials consumed	61225832000	210977367000
(b)	Purchases of stock-in-trade	22750143000	89354777000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3092551000	-11920318000
(d)	Employee benefit expense	1612944000	5527429000
(e)	Finance costs	251193000	844931000
(f)	Depreciation, depletion and amortisation expense	852712000	2683918000
(f)	Other Expenses
1	Other Expenses	9262235000	28164267000
	Total other expenses	9262235000	28164267000
	Total expenses	92862508000	325632371000
3	Total profit before exceptional items and tax	4584850000	17261643000
4	Exceptional items	0	0
5	Total profit before tax	4584850000	17261643000
6	Tax expense
7	Current tax	1212163000	4373860000
8	Deferred tax	-212677000	-125633000
9	Total tax expenses	999486000	4248227000
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	3585364000	13013416000
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	3585364000	13013416000
17	Other comprehensive income net of taxes	-261089000	-248978000
18	Total Comprehensive Income for the period	3324275000	12764438000
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	724202000	724202000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		112991039000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.91	35.96
	Diluted earnings (loss) per share from continuing operations	9.91	35.96
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	9.91	35.96
	Diluted earnings (loss) per share from continuing and discontinued operations	9.91	35.96
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For notes please refer pdf file uploaded under intergated filling financial tab.

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	39535866000
	Capital work-in-progress	934485000
	Investment property
	Goodwill	108242000
	Other intangible assets	15516576000
	Intangible assets under development	11775000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	856162000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	2583973000
	Total non-current financial assets	3440135000
	Deferred tax assets (net)	971559000
	Other non-current assets	835520000
	Total non-current assets	61354158000
2	Current assets
	Inventories	62102868000
	Current financial asset
	Current investments	1377152000
	Trade receivables, current	15846777000
	Cash and cash equivalents	882184000
	Bank balance other than cash and cash equivalents	1870769000
	Loans, current	0
	Other current financial assets	1044947000
	Total current financial assets	21021829000
	Current tax assets (net)
	Other current assets	10659290000
	Total current assets	93783987000
3	Non-current assets classified as held for sale	39585000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	155177730000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	724202000
	Other equity	112991039000
	Total equity attributable to owners of parent	113715241000
	Non controlling interest
	Total equity	113715241000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	51862000
	Total non-current financial liabilities	51862000
	Provisions, non-current	238933000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	117035000
	Total non-current liabilities	407830000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7812952000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	571216000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	25300575000
	Total Trade payable	25871791000
	Other current financial liabilities	4683755000
	Total current financial liabilities	38368498000
	Other current liabilities	2616381000
	Provisions, current	52480000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	41037359000
3	Liabilities directly associated with assets in disposal group classified as held for sale	17300000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	41462489000
	Total equity and liabilites	155177730000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

Note n n1. Other Non-current assets Rs. 8355.20 Lakh includes following na. Income Tax Assets Net Rs. 1305.63 Lakh nb. Other Non-current assets Rs. 7049.57 Lakhs n n2. Lease Liabilities of Rs. 518.62 is tagged in Other non-current financial liabilities n n3. Other current financial liabilities Rs. 46837.55 Lakh includes following na. Lease Liabilities Rs. 119.48 Lakh nb. Other Financial Liabilities Rs. 46718.07 Lakh

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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Edible Oils	67640782000	247853134000
2	Food & Other FMCG	22572218000	85521968000
3	Home & Personal Care	7284826000	11488470000
4	Wind Turbine Power Generation	55336000	403637000
	Total Segment Revenue	97553162000	345267209000
	Less: Inter segment revenue	631066000	631066000
	Revenue from operations	96922096000	341569673000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Edible Oils	2562770000	9781532000
2	Food & Other FMCG	1307597000	6729328000
3	Home & Personal Care	1080314000	1521378000
4	Wind Turbine Power Generation	-78161000	-132586000
	Total Profit before tax	4872520000	17899652000
	i. Finance cost	251193000	251193000
	ii. Other Unallocable Expenditure net off Unallocable income	36477000	36477000
	Profit before tax	4584850000	17261643000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Edible Oils	95618686000	95618686000
2	Food & Other FMCG	35652800000	35652800000
3	Home & Personal Care	12952161000	12952161000
4	Wind Turbine Power Generation	2175321000	2175321000
	Total Segment Asset	146398968000	146398968000
	Un-allocable Assets	8778762000	8778762000
	Net Segment Asset	155177730000	155177730000
4	Segment Liabilities
	Segment Liabilities
1	Edible Oils	23103315000	23103315000
2	Food & Other FMCG	5001229000	5001229000
3	Home & Personal Care	3153943000	3153943000
4	Wind Turbine Power Generation	21975000	21975000
	Total Segment Liabilities	31280462000	31280462000
	Un-allocable Liabilities	10182027000	10182027000
	Net Segment Liabilities	41462489000	41462489000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	For notes please refer pdf file uploaded under intergated filling financial tab.

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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to Profit and Loss	-104572000	-124512000
	Total Amount of items that will not be reclassified to profit and loss	-104572000	-124512000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit and Loss	-209159000	-166328000
	Total Amount of items that will be reclassified to profit and loss	-209159000	-166328000
4	Income tax relating to items that will be reclassified to profit or loss	-52642000	-41862000
5	Total Other comprehensive income	-261089000	-248978000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			17261643000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			844931000
	Adjustments for decrease (increase) in inventories			-20075510000
	Adjustments for decrease (increase) in trade receivables, current			-6914260000
	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			0
	Adjustments for other bank balances			1015202000
	Adjustments for increase (decrease) in trade payables, current			11520274000
	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			2683918000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			774118000
	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			174398000
	Adjustments for dividend income			0
	Adjustments for interest income			240758000
	Adjustments for share-based payments			1237519000
	Adjustments for fair value losses (gains)			-658466000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-34689000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-42673000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-9715996000
	Net cash flows from (used in) operations			7545647000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4553162000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2992485000
	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			10000000000
	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			45157000
	Purchase of property, plant and equipment			1008732000
	Proceeds from sales of investment property			54120796000
	Purchase of investment property			44722351000
	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			164180000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			29070000
	Net cash flows from (used in) investing activities	-1371880000
	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			230574000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			-2662409000
	Repayments of borrowings			0
	Payments of lease liabilities			7082000
	Dividends paid			2910455000
	Interest paid			764060000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			711000
	Net cash flows from (used in) financing activities			-6112721000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-4492116000
	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			-4492116000
	Cash and cash equivalents cash flow statement at beginning of period			5374300000
	Cash and cash equivalents cash flow statement at end of period			882184000