Integrated Filing — IndAS

General information about company
Scrip Code	507552
NSE Symbol	FOODSIN
MSEI Symbol	NOTLISTED
ISIN	INE976E01023
Name of company	FOODS & INNS 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	09-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   15:30:00
End date and time of board meeting	19-May-2025   23:15:00
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	3973338000	9920772000
	Other income	27768000	125397000
	Total income	4001106000	10046169000
2	Expenses
(a)	Cost of materials consumed	1712674000	7549877000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1201087000	-962910000
(d)	Employee benefit expense	122302000	488001000
(e)	Finance costs	154150000	581529000
(f)	Depreciation, depletion and amortisation expense	53913000	207207000
(f)	Other Expenses
1	Other	459471000	1682736000
	Total other expenses	459471000	1682736000
	Total expenses	3703597000	9546440000
3	Total profit before exceptional items and tax	297509000	499729000
4	Exceptional items	0	0
5	Total profit before tax	297509000	499729000
6	Tax expense
7	Current tax	55775000	109825000
8	Deferred tax	12013000	-31248000
9	Total tax expenses	67788000	78577000
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	229721000	421152000
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	-437000	-1916000
16	Total profit (loss) for period	229284000	419236000
17	Other comprehensive income net of taxes	-3454000	-4392000
18	Total Comprehensive Income for the period	225830000	414844000
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	73415000	73415000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		5317512000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.08	5.92
	Diluted earnings (loss) per share from continuing operations	3.07	5.91
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	3.08	5.92
	Diluted earnings (loss) per share from continuing and discontinued operations	3.07	5.91
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	3014797000
	Capital work-in-progress	109134000
	Investment property	0
	Goodwill	0
	Other intangible assets	250587000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	39281000
	Trade receivables, non-current	0
	Loans, non-current	816000
	Other non-current financial assets	122918000
	Total non-current financial assets	163015000
	Deferred tax assets (net)	6399000
	Other non-current assets	67062000
	Total non-current assets	3610994000
2	Current assets
	Inventories	4902481000
	Current financial asset
	Current investments	4060000
	Trade receivables, current	2148524000
	Cash and cash equivalents	33567000
	Bank balance other than cash and cash equivalents	36753000
	Loans, current	248145000
	Other current financial assets	66342000
	Total current financial assets	2537391000
	Current tax assets (net)	87442000
	Other current assets	1763182000
	Total current assets	9290496000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12901490000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	73415000
	Other equity	5317512000
	Total equity attributable to owners of parent	5390927000
	Non controlling interest	0
	Total equity	5390927000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	654309000
	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	93548000
	Total non-current financial liabilities	747857000
	Provisions, non-current	9660000
	Deferred tax liabilities (net)	103983000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	861500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3619366000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	66175000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2519847000
	Total Trade payable	2586022000
	Other current financial liabilities	297361000
	Total current financial liabilities	6502749000
	Other current liabilities	63746000
	Provisions, current	23738000
	Current tax liabilities (Net)	58830000
	Deferred government grants, Current	0
	Total current liabilities	6649063000
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	7510563000
	Total equity and liabilites	12901490000
	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	Other	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Other	0	0
	Total Profit before tax	0	0
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Other	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Other	0	0
	Total Segment Liabilities	0	0
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement [gain/(loss)] of net defined benefit plan	-4080000	-5361000
2	Gain of measuring Equity instuments at fair value through OCI	-380000	-381000
3	Income tax relating to above items	1006000	1350000
	Total Amount of items that will not be reclassified to profit and loss	-3454000	-4392000
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
5	Total Other comprehensive income	-3454000	-4392000

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			499729000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			581529000
	Adjustments for decrease (increase) in inventories			-1059191000
	Adjustments for decrease (increase) in trade receivables, current			-419588000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1788464000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			11971000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2433158000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-184193000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			207207000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			11592000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-190000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			5242000
	Adjustments for dividend income			34000
	Adjustments for interest income			78021000
	Adjustments for share-based payments			22372000
	Adjustments for fair value losses (gains)			-3449000
	Adjustments for undistributed profits of associates			-1916000
	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			47779000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-210364000
	Net cash flows from (used in) operations			289365000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			135012000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			154353000
	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			10000
	Other cash receipts from sales of equity or debt instruments of other entities			83305000
	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			14965000
	Purchase of property, plant and equipment			573509000
	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			-36253000
	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			34000
	Interest received			57977000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			156194000
	Net cash flows from (used in) investing activities	-297297000
	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			990078000
	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			297107000
	Repayments of borrowings			695334000
	Payments of lease liabilities			40685000
	Dividends paid			21599000
	Interest paid			505356000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			24211000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-118733000
	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			-118733000
	Cash and cash equivalents cash flow statement at beginning of period			-1244957000
	Cash and cash equivalents cash flow statement at end of period			-1363690000