Integrated Filing — IndAS

General information about company
Scrip Code	532783
NSE Symbol	LTFOODS
MSEI Symbol	NOTLISTED
ISIN	INE818H01020
Name of company	LT 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	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	Rice Processing
Start date and time of board meeting	15-May-2025   12:30:00
End date and time of board meeting	15-May-2025   15:20:00
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	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	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	22283612000	86814663000
	Other income	312739000	884732000
	Total income	22596351000	87699395000
2	Expenses
(a)	Cost of materials consumed	16026084000	60573166000
(b)	Purchases of stock-in-trade	496759000	2774275000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2203736000	-5944810000
(d)	Employee benefit expense	1280293000	4907560000
(e)	Finance costs	257117000	876778000
(f)	Depreciation, depletion and amortisation expense	531066000	1856817000
(f)	Other Expenses
1	Other expenses	4101594000	14721828000
	Total other expenses	4101594000	14721828000
	Total expenses	20489177000	79765614000
3	Total profit before exceptional items and tax	2107174000	7933781000
4	Exceptional items	0	0
5	Total profit before tax	2107174000	7933781000
6	Tax expense
7	Current tax	557435000	2163382000
8	Deferred tax	-3242000	-61417000
9	Total tax expenses	554193000	2101965000
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	1552981000	5831816000
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	52207000	286197000
16	Total profit (loss) for period	1605188000	6118013000
17	Other comprehensive income net of taxes	141496000	293497000
18	Total Comprehensive Income for the period	1746684000	6411510000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1605188000	6053404000
	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	1746684000	6349411000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	62099000
21	Details of equity share capital
	Paid-up equity share capital	347253000	347253000
	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	4.62	17.43
	Diluted earnings (loss) per share from continuing operations	4.62	17.43
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	4.62	17.43
	Diluted earnings (loss) per share from continuing and discontinued operations	4.62	17.43
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	8288801000
	Capital work-in-progress	446697000
	Investment property	0
	Goodwill	292593000
	Other intangible assets	593104000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1982744000
	Non-current financial assets
	Non-current investments	251451000
	Trade receivables, non-current	0
	Loans, non-current	119848000
	Other non-current financial assets	1535767000
	Total non-current financial assets	1907066000
	Deferred tax assets (net)	420613000
	Other non-current assets	5654519000
	Total non-current assets	19586137000
2	Current assets
	Inventories	43603248000
	Current financial asset
	Current investments	0
	Trade receivables, current	7519980000
	Cash and cash equivalents	1426310000
	Bank balance other than cash and cash equivalents	15267000
	Loans, current	5082000
	Other current financial assets	324321000
	Total current financial assets	9290960000
	Current tax assets (net)	0
	Other current assets	1746593000
	Total current assets	54640801000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	74226938000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	347253000
	Other equity	38189266000
	Total equity attributable to owners of parent	38536519000
	Non controlling interest	0
	Total equity	38536519000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	40588000
	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	4411117000
	Total non-current financial liabilities	4451705000
	Provisions, non-current	232674000
	Deferred tax liabilities (net)	97072000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1414105000
	Total non-current liabilities	6195556000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7393632000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2322912000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15402844000
	Total Trade payable	17725756000
	Other current financial liabilities	3168170000
	Total current financial liabilities	28287558000
	Other current liabilities	385280000
	Provisions, current	69965000
	Current tax liabilities (Net)	752060000
	Deferred government grants, Current	0
	Total current liabilities	29494863000
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	35690419000
	Total equity and liabilites	74226938000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	10401000	14292000
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	-151897000	-307789000
5	Total Other comprehensive income	141496000	293497000

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			7933781000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			876778000
	Adjustments for decrease (increase) in inventories			-8621987000
	Adjustments for decrease (increase) in trade receivables, current			-805374000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-371833000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-23769000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			5433960000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-188656000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1856817000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			90731000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			772234000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			11956000
	Adjustments for dividend income			0
	Adjustments for interest income			5136000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-6946000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-286197000
	Total adjustments for reconcile profit (loss)			-1267422000
	Net cash flows from (used in) operations			6666359000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2331756000
	Other inflows (outflows) of cash			4233000
	Net cash flows from (used in) operating activities			4338836000
	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			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			3703000
	Purchase of property, plant and equipment			2390543000
	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			5182000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-122272000
	Net cash flows from (used in) investing activities	-2503930000
	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			2330101000
	Repayments of borrowings			157405000
	Payments of lease liabilities			834081000
	Dividends paid			1039515000
	Interest paid			703588000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1100000000
	Net cash flows from (used in) financing activities			-1504488000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			330418000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			313576000
	Net increase (decrease) in cash and cash equivalents			643994000
	Cash and cash equivalents cash flow statement at beginning of period			496119000
	Cash and cash equivalents cash flow statement at end of period			1140113000