Integrated Filing — IndAS

General information about company
Scrip Code	543248
NSE Symbol	RBA
MSEI Symbol	NOTLISTED
ISIN	INE07T201019
Name of company	RESTAURANT BRANDS ASIA 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Geographical
Description of single segment
Start date and time of board meeting	19-May-2025   13:37:00
End date and time of board meeting	19-May-2025   15:51:00
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	2025-01-24
Indicate Company website link for updated RPT policy of the Company	https://www.burgerking.in/category/Corporate%20Governance/c57961a3e65644dd9518acfca8ffa044
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?	Yes
No. of times funds raised during the quarter	1
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	4897740000	19677590000
	Other income	69980000	238930000
	Total income	4967720000	19916520000
2	Expenses
(a)	Cost of materials consumed	1575790000	6355130000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	747610000	2988990000
(e)	Finance costs	403490000	1411420000
(f)	Depreciation, depletion and amortisation expense	670050000	2546280000
(f)	Other Expenses
1	Other expenses	1825020000	7490480000
	Total other expenses	1825020000	7490480000
	Total expenses	5221960000	20792300000
3	Total profit before exceptional items and tax	-254240000	-875780000
4	Exceptional items	0	0
5	Total profit before tax	-254240000	-875780000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
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	-254240000	-875780000
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	-254240000	-875780000
17	Other comprehensive income net of taxes	-12480000	-19810000
18	Total Comprehensive Income for the period	-266720000	-895590000
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	5820680000	5820680000
	Face value of equity share capital	10	10
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	-0.51	-1.75
	Diluted earnings (loss) per share from continuing operations	-0.51	-1.75
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	-0.51	-1.75
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.51	-1.75
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	20904780000
	Capital work-in-progress	257800000
	Investment property
	Goodwill	0
	Other intangible assets	1109020000
	Intangible assets under development	0
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	12554810000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	582110000
	Total non-current financial assets	13136920000
	Deferred tax assets (net)
	Other non-current assets	434400000
	Total non-current assets	35842920000
2	Current assets
	Inventories	234240000
	Current financial asset
	Current investments	235460000
	Trade receivables, current	257340000
	Cash and cash equivalents	5210280000
	Bank balance other than cash and cash equivalents	22060000
	Loans, current	644680000
	Other current financial assets	147500000
	Total current financial assets	6517320000
	Current tax assets (net)
	Other current assets	263910000
	Total current assets	7015470000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	42858390000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5820680000
	Other equity	16783400000
	Total equity attributable to owners of parent	22604080000
	Non controlling interest
	Total equity	22604080000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	481780000
	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	13721610000
	Total non-current financial liabilities	14203390000
	Provisions, non-current	404420000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	1070080000
	Total non-current liabilities	15677890000
	Current liabilities
	Current financial liabilities
	Borrowings, current	786800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	11570000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1719670000
	Total Trade payable	1731240000
	Other current financial liabilities	1828150000
	Total current financial liabilities	4346190000
	Other current liabilities	141970000
	Provisions, current	88260000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	4576420000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	20254310000
	Total equity and liabilites	42858390000
	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		Standalone	Standalone
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	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	-12480000	-19810000
	Total Amount of items that will not be reclassified to profit and loss	-12480000	-19810000
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
	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	0	0
5	Total Other comprehensive income	-12480000	-19810000

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			-875780000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1408970000
	Adjustments for decrease (increase) in inventories			-22360000
	Adjustments for decrease (increase) in trade receivables, current			-88610000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-72540000
	Adjustments for decrease (increase) in other non-current assets			-10150000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-50910000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-4090000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			554470000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2546270000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			18660000
	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			28170000
	Adjustments for dividend income			13180000
	Adjustments for interest income			105670000
	Adjustments for share-based payments			84350000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-56390000
	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			0
	Total adjustments for reconcile profit (loss)			4216990000
	Net cash flows from (used in) operations			3341210000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-103790000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3445000000
	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			0
	Purchase of property, plant and equipment			2658010000
	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			26000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-236540000
	Net cash flows from (used in) investing activities	-2868550000
	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			5000000000
	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			106820000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1268580000
	Repayments of borrowings			0
	Payments of lease liabilities			1896580000
	Dividends paid			0
	Interest paid			47360000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			4431460000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5007910000
	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			5007910000
	Cash and cash equivalents cash flow statement at beginning of period			202370000
	Cash and cash equivalents cash flow statement at end of period			5210280000

Signatory Details
Name of signatory	Sumit Zaveri
Designation of person	Chief Financial Officer
Place	Mumbai
Date	19-May-2025