Integrated Filing — IndAS



General information about company
Scrip Code 543283
NSE Symbol BARBEQUE
MSEI Symbol NOTLISTED
ISIN INE382M01027
Name of company BARBEQUE NATION HOSPITALITY 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 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-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 Setting up and managtng restaurant business
Start date and time of board meeting 22-May-2025   12:40:00
End date and time of board meeting 22-May-2025   14:15:00
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 2927710000 12330490000
Other income 33760000 158470000
Total income 2961470000 12488960000
2 Expenses
(a) Cost of materials consumed 921670000 3918660000
(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 707950000 2967450000
(e) Finance costs 208960000 778560000
(f) Depreciation, depletion and amortisation expense 522810000 1764930000
(f) Other Expenses
1 Other operating expenses 765280000 3331570000
Total other expenses 765280000 3331570000
Total expenses 3126670000 12761170000
3 Total profit before exceptional items and tax -165200000 -272210000
4 Exceptional items 0 0
5 Total profit before tax -165200000 -272210000
6 Tax expense
7 Current tax 5600000 12820000
8 Deferred tax 35970000 -14080000
9 Total tax expenses 41570000 -1260000
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 -206770000 -270950000
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 590000 590000
16 Total profit (loss) for period -206180000 -270360000
17 Other comprehensive income net of taxes 1870000 -13300000
18 Total Comprehensive Income for the period -204310000 -283660000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -202295000 -277854000
Total profit or loss, attributable to non-controlling interests -3880000 7490000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -200425000 -291154000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -3880000 7490000
21 Details of equity share capital
Paid-up equity share capital 195390000 195390000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 3431430000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -5.18 -7.11
Diluted earnings (loss) per share from continuing operations -5.18 -7.11
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 -5.18 -7.11
Diluted earnings (loss) per share from continuing and discontinued operations -5.18 -7.11
24 Debt equity ratio 0.0209 0.0209
25 Debt service coverage ratio 0.0153 0.0153
26 Interest service coverage ratio 0.0323 0.0323
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 3929910000
Capital work-in-progress 139710000
Investment property
Goodwill 897340000
Other intangible assets 5781030000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 120590000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 331120000
Total non-current financial assets 331120000
Deferred tax assets (net) 585750000
Other non-current assets 37720000
Total non-current assets 11823170000
2 Current assets
Inventories 470900000
Current financial asset
Current investments 0
Trade receivables, current 23280000
Cash and cash equivalents 169330000
Bank balance other than cash and cash equivalents 1770000
Loans, current 0
Other current financial assets 287280000
Total current financial assets 481660000
Current tax assets (net) 112380000
Other current assets 252420000
Total current assets 1317360000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 13140530000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 195390000
Other equity 3431430000
Total equity attributable to owners of parent 3626820000
Non controlling interest 81730000
Total equity 3708550000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 462380000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 6150320000
Total non-current financial liabilities 6612700000
Provisions, non-current 134590000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 6747290000
Current liabilities
Current financial liabilities
Borrowings, current 232720000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 204830000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 899920000
Total Trade payable 1104750000
Other current financial liabilities 819450000
Total current financial liabilities 2156920000
Other current liabilities 334990000
Provisions, current 100600000
Current tax liabilities (Net) 92180000
Deferred government grants, Current
Total current liabilities 2684690000
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 9431980000
Total equity and liabilites 13140530000
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 Remeasurements gains/(losses) on defined benefit plan -3370000 -740000
Total Amount of items that will not be reclassified to profit and loss -3370000 -740000
2 Income tax relating to items that will not be reclassified to profit or loss -850000 -180000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences In translation of foreign operations 4390000 -12740000
Total Amount of items that will be reclassified to profit and loss 4390000 -12740000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 1870000 -13300000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -272210000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 659690000
Adjustments for decrease (increase) in inventories -84130000
Adjustments for decrease (increase) in trade receivables, current 3520000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -58010000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -76110000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 8990000
Adjustments for depreciation and amortisation expense 1764930000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 41250000
Adjustments for provisions, non-current 18590000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -17820000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 113440000
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 0
Other adjustments to reconcile profit (loss) 3950000
Other adjustments for non-cash items -102250000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2276040000
Net cash flows from (used in) operations 2003830000
Dividends received 0
Interest paid 0
Interest received -38400000
Income taxes paid (refund) 31900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1933530000
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 120000000
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 21270000
Purchase of property, plant and equipment 831470000
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 6490000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 24750000
Net cash flows from (used in) investing activities -898960000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 160290000
Proceeds from issuing shares 1750000
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 353780000
Repayments of borrowings 55460000
Payments of lease liabilities 1320500000
Dividends paid 0
Interest paid 44270000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1224990000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -190420000
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 -190420000
Cash and cash equivalents cash flow statement at beginning of period 359750000
Cash and cash equivalents cash flow statement at end of period 169330000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. Batliboi & Associates LLP (ICAI Firm Registration No: 101049W/E300004) Yes 31-Jul-2027