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	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	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

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	6325490000	25507200000
	Other income	78300000	311650000
	Total income	6403790000	25818850000
2	Expenses
(a)	Cost of materials consumed	2196410000	8911720000
(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	1089800000	4311480000
(e)	Finance costs	457040000	1608890000
(f)	Depreciation, depletion and amortisation expense	957500000	3714810000
(f)	Other Expenses
1	Other expenses	2307450000	9599890000
	Total other expenses	2307450000	9599890000
	Total expenses	7008200000	28146790000
3	Total profit before exceptional items and tax	-604410000	-2327940000
4	Exceptional items	0	0
5	Total profit before tax	-604410000	-2327940000
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	-604410000	-2327940000
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	-604410000	-2327940000
17	Other comprehensive income net of taxes	26560000	-22440000
18	Total Comprehensive Income for the period	-577850000	-2350380000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-562780000	-2162080000
	Total profit or loss, attributable to non-controlling interests	-41630000	-41630000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	24220000	22140000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2340000	300000
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	-1.13	-4.33
	Diluted earnings (loss) per share from continuing operations	-1.13	-4.33
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	-1.13	-4.33
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.13	-4.33
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	24785280000
	Capital work-in-progress	339080000
	Investment property
	Goodwill	0
	Other intangible assets	1248090000
	Intangible assets under development	70000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	695110000
	Total non-current financial assets	695110000
	Deferred tax assets (net)	0
	Other non-current assets	665860000
	Total non-current assets	27733490000
2	Current assets
	Inventories	436090000
	Current financial asset
	Current investments	235460000
	Trade receivables, current	336450000
	Cash and cash equivalents	5342520000
	Bank balance other than cash and cash equivalents	22060000
	Loans, current	780000
	Other current financial assets	89500000
	Total current financial assets	6026770000
	Current tax assets (net)
	Other current assets	430360000
	Total current assets	6893220000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	34626710000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5820680000
	Other equity	3265030000
	Total equity attributable to owners of parent	9085710000
	Non controlling interest	-144000000
	Total equity	8941710000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1814620000
	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	14403250000
	Total non-current financial liabilities	16217870000
	Provisions, non-current	604690000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	1071790000
	Total non-current liabilities	17894350000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1141030000
	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	3780260000
	Total Trade payable	3791830000
	Other current financial liabilities	2442750000
	Total current financial liabilities	7375610000
	Other current liabilities	311400000
	Provisions, current	103640000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	7790650000
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	25685000000
	Total equity and liabilites	34626710000
	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	India	4897740000	19677590000
2	Indonesia	1427750000	5829610000
	Total Segment Revenue	6325490000	25507200000
	Less: Inter segment revenue
	Revenue from operations	6325490000	25507200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	749320000	2842990000
2	Indonesia	-17490000	-158880000
	Total Profit before tax	731830000	2684110000
	i. Finance cost	457040000	457040000
	ii. Other Unallocable Expenditure net off Unallocable income	879200000	879200000
	Profit before tax	-604410000	-2327940000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	29601680000	29601680000
2	Indonesia	5025030000	5025030000
	Total Segment Asset	34626710000	34626710000
	Un-allocable Assets	0	0
	Net Segment Asset	34626710000	34626710000
4	Segment Liabilities
	Segment Liabilities
1	India	20254310000	20254310000
2	Indonesia	5430690000	5430690000
	Total Segment Liabilities	25685000000	25685000000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	25685000000	25685000000
	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	Amount of items that will not be reclassified to profit and loss	5680000	29430000
	Total Amount of items that will not be reclassified to profit and loss	5680000	29430000
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	Amount of items that will be reclassified to profit and loss	20880000	-51870000
	Total Amount of items that will be reclassified to profit and loss	20880000	-51870000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	26560000	-22440000

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			-2327940000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1608890000
	Adjustments for decrease (increase) in inventories			-89580000
	Adjustments for decrease (increase) in trade receivables, current			-82260000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-65680000
	Adjustments for decrease (increase) in other non-current assets			-10150000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-76990000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			311760000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			646340000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3714810000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-37620000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			84260000
	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			-191110000
	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)			5728500000
	Net cash flows from (used in) operations			3400560000
	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			3504350000
	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			2770080000
	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			26790000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			623180000
	Net cash flows from (used in) investing activities	-2120110000
	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			1364960000
	Repayments of borrowings			111270000
	Payments of lease liabilities			2400940000
	Dividends paid			0
	Interest paid			110760000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3848810000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5233050000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-203410000
	Net increase (decrease) in cash and cash equivalents			5029640000
	Cash and cash equivalents cash flow statement at beginning of period			312880000
	Cash and cash equivalents cash flow statement at end of period			5342520000