Integrated Filing — IndAS

General information about company
Scrip Code	543653
NSE Symbol	BIKAJI
MSEI Symbol	NOTLISTED
ISIN	INE00E101023
Name of company	BIKAJI FOODS INTERNATIONAL 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	05-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	MANUFACTURING OF BHUJIA, PAPAD, SWEET ETC.
Start date and time of board meeting	15-May-2025   15:30:00
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

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	6136226000	26218542000
	Other income	99621000	329043000
	Total income	6235847000	26547585000
2	Expenses
(a)	Cost of materials consumed	3893336000	16763886000
(b)	Purchases of stock-in-trade	228613000	1070246000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-39855000	-88035000
(d)	Employee benefit expense	409767000	1585153000
(e)	Finance costs	49749000	151452000
(f)	Depreciation, depletion and amortisation expense	245187000	815339000
(f)	Other Expenses
1	Other Expenses	901272000	3604932000
	Total other expenses	901272000	3604932000
	Total expenses	5688069000	23902973000
3	Total profit before exceptional items and tax	547778000	2644612000
4	Exceptional items	0	0
5	Total profit before tax	547778000	2644612000
6	Tax expense
7	Current tax	160184000	712573000
8	Deferred tax	-11613000	-11407000
9	Total tax expenses	148571000	701166000
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	399207000	1943446000
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	399207000	1943446000
17	Other comprehensive income net of taxes	11462000	7612000
18	Total Comprehensive Income for the period	410669000	1951058000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	445622000	2008451000
	Total profit or loss, attributable to non-controlling interests	-46415000	-46415000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	456554000	2014565000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-45885000	-63507000
21	Details of equity share capital
	Paid-up equity share capital	250593000	250593000
	Face value of equity share capital	1	1
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	1.78	8.02
	Diluted earnings (loss) per share from continuing operations	1.78	8.02
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	1.78	8.02
	Diluted earnings (loss) per share from continuing and discontinued operations	1.78	8.02
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	7849918000
	Capital work-in-progress	957368000
	Investment property	82828000
	Goodwill	303755000
	Other intangible assets	607124000
	Intangible assets under development	20660000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	200365000
	Trade receivables, non-current	0
	Loans, non-current	302077000
	Other non-current financial assets	193213000
	Total non-current financial assets	695655000
	Deferred tax assets (net)	122497000
	Other non-current assets	1274877000
	Total non-current assets	11914682000
2	Current assets
	Inventories	1079388000
	Current financial asset
	Current investments	359953000
	Trade receivables, current	1008846000
	Cash and cash equivalents	248034000
	Bank balance other than cash and cash equivalents	1942487000
	Loans, current	12928000
	Other current financial assets	911303000
	Total current financial assets	4483551000
	Current tax assets (net)
	Other current assets	1889610000
	Total current assets	7452549000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19367231000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	250593000
	Other equity	13581298000
	Total equity attributable to owners of parent	13831891000
	Non controlling interest	974089000
	Total equity	14805980000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	106068000
	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	280650000
	Total non-current financial liabilities	386718000
	Provisions, non-current	31673000
	Deferred tax liabilities (net)	578918000
	Deferred government grants, Non-current	0
	Other non-current liabilities	697658000
	Total non-current liabilities	1694967000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1429067000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	107678000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	581305000
	Total Trade payable	688983000
	Other current financial liabilities	215264000
	Total current financial liabilities	2333314000
	Other current liabilities	418911000
	Provisions, current	62262000
	Current tax liabilities (Net)	51797000
	Deferred government grants, Current	0
	Total current liabilities	2866284000
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	4561251000
	Total equity and liabilites	19367231000
	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	Remeasurement gain/ (losses) on defined benefit plans	13163000	4667000
	Total Amount of items that will not be reclassified to profit and loss	13163000	4667000
2	Income tax relating to items that will not be reclassified to profit or loss	3263000	1125000
3	Amount of items that will be reclassified to profit and loss
1	Net gain/(loss) on debt and other instrument through other comprehensive income	2205000	5074000
2	Exchange difference on translation of foreign operations	-88000	399000
	Total Amount of items that will be reclassified to profit and loss	2117000	5473000
4	Income tax relating to items that will be reclassified to profit or loss	555000	1403000
5	Total Other comprehensive income	11462000	7612000

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			2644612000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			151452000
	Adjustments for decrease (increase) in inventories			-130886000
	Adjustments for decrease (increase) in trade receivables, current			149446000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-761184000
	Adjustments for decrease (increase) in other non-current assets			21012000
	Adjustments for other financial assets, non-current			-5336000
	Adjustments for other financial assets, current			3339000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-155852000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			13900000
	Adjustments for increase (decrease) in other non-current liabilities			-1767000
	Adjustments for depreciation and amortisation expense			815339000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			17150000
	Adjustments for other financial liabilities, current			2413000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2124000
	Adjustments for dividend income			0
	Adjustments for interest income			242606000
	Adjustments for share-based payments			70766000
	Adjustments for fair value losses (gains)			-12238000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			7123000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-4420000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-64473000
	Net cash flows from (used in) operations			2580139000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			645589000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1934550000
	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			100000000
	Other cash receipts from sales of equity or debt instruments of other entities			621768000
	Other cash payments to acquire equity or debt instruments of other entities			836096000
	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			17772000
	Purchase of property, plant and equipment			1227629000
	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			2502000
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			367904000
	Cash advances and loans made to other parties			137928000
	Cash receipts from repayment of advances and loans made to other parties			508746000
	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			212564000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			87431000
	Net cash flows from (used in) investing activities	-1218774000
	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			94055000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			320833000
	Repayments of borrowings			419605000
	Payments of lease liabilities			197813000
	Dividends paid			250356000
	Interest paid			104341000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-557227000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			158549000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-472000
	Net increase (decrease) in cash and cash equivalents			158077000
	Cash and cash equivalents cash flow statement at beginning of period			68168000
	Cash and cash equivalents cash flow statement at end of period			226245000