Integrated Filing — IndAS



General information about company
Scrip Code 519091
NSE Symbol TASTYBITE
MSEI Symbol NOTLISTED
ISIN INE488B01017
Name of company TASTY BITE EATABLES 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 Single segment
Description of single segment prepared food
Start date and time of board meeting 27-May-2025   19:45:00
End date and time of board meeting 27-May-2025   23:00:00
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? No
(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 2025-02-07
Indicate Company website link for updated RPT policy of the Company www.tastybite.co.in
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 1337380000 5544050000
Other income 50710000 186100000
Total income 1388090000 5730150000
2 Expenses
(a) Cost of materials consumed 899010000 3609310000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -58610000 -32450000
(d) Employee benefit expense 148480000 487790000
(e) Finance costs 11860000 61820000
(f) Depreciation, depletion and amortisation expense 73600000 297900000
(f) Other Expenses
1 Other Expenses 239390000 961830000
Total other expenses 239390000 961830000
Total expenses 1313730000 5386200000
3 Total profit before exceptional items and tax 74360000 343950000
4 Exceptional items 0 0
5 Total profit before tax 74360000 343950000
6 Tax expense
7 Current tax 20460000 98720000
8 Deferred tax -8040000 -10850000
9 Total tax expenses 12420000 87870000
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 61940000 256080000
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 61940000 256080000
17 Other comprehensive income net of taxes 9910000 -3560000
18 Total Comprehensive Income for the period 71850000 252520000
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 25660000 25660000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3087450000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 24.14 99.8
Diluted earnings (loss) per share from continuing operations 24.14 99.8
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 24.14 99.8
Diluted earnings (loss) per share from continuing and discontinued operations 24.14 99.8
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 2155010000
Capital work-in-progress 214460000
Investment property 0
Goodwill 0
Other intangible assets 5440000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 24610000
Total non-current financial assets 24610000
Deferred tax assets (net) 52090000
Other non-current assets 7550000
Total non-current assets 2459160000
2 Current assets
Inventories 888510000
Current financial asset
Current investments 0
Trade receivables, current 740000000
Cash and cash equivalents 153480000
Bank balance other than cash and cash equivalents 390000
Loans, current 0
Other current financial assets 118210000
Total current financial assets 1012080000
Current tax assets (net)
Other current assets 190510000
Total current assets 2091100000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4550260000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 25660000
Other equity 3087450000
Total equity attributable to owners of parent 3113110000
Non controlling interest
Total equity 3113110000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 195780000
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 384410000
Total non-current financial liabilities 580190000
Provisions, non-current 75670000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 655860000
Current liabilities
Current financial liabilities
Borrowings, current 71190000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 45880000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 485110000
Total Trade payable 530990000
Other current financial liabilities 58260000
Total current financial liabilities 660440000
Other current liabilities 107230000
Provisions, current 13620000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 781290000
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 1437150000
Total equity and liabilites 4550260000
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 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit liability 2790000 -610000
2 Income tax related to items that will not be reclassified to profit and loss -710000 150000
Total Amount of items that will not be reclassified to profit and loss 2080000 -460000
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 Effective portion of gain / (loss) on hedging instruments in a cash flow hedge 10470000 -4140000
2 Income tax related to items that will be reclassified to profit and loss -2640000 1040000
Total Amount of items that will be reclassified to profit and loss 7830000 -3100000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 9910000 -3560000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 343950000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 61820000
Adjustments for decrease (increase) in inventories -9930000
Adjustments for decrease (increase) in trade receivables, current -162320000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -730000
Adjustments for decrease (increase) in other non-current assets -2310000
Adjustments for other financial assets, non-current -88190000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -8810000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 14440000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 297900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 7290000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 4700000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -3780000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
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) 5960000
Other adjustments for non-cash items 23990000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 140030000
Net cash flows from (used in) operations 483980000
Dividends received 0
Interest paid 0
Interest received -5170000
Income taxes paid (refund) 86710000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 392100000
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 20000
Purchase of property, plant and equipment 133690000
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 4240000
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 5170000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -124260000
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 209140000
Repayments of borrowings 273430000
Payments of lease liabilities 68120000
Dividends paid 5130000
Interest paid 0
Income taxes paid (refund) 62220000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -199760000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 68080000
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 68080000
Cash and cash equivalents cash flow statement at beginning of period 85400000
Cash and cash equivalents cash flow statement at end of period 153480000





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 KALYANIWALA& MISTRY LLP Yes 31-Jul-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Tasty Bite Eatables Limited Preferred Brands International Inc. USA Other related Party Sale of goods or services 3000000000 Approved by Audit Committee 1621750000 172190000 319090000
2 Tasty Bite Eatables Limited Preferred Brands International Inc. USA Other related Party Any other transaction Expenses charged to other Companies 3000000000 Approved by Audit Committee 16910000 7860000 1380000
3 Tasty Bite Eatables Limited Preferred Brands International Inc. USA Other related Party Any other transaction Expenses charged BY other Companies 3000000000 Approved by Audit Committee 640000 0 0
4 Tasty Bite Eatables Limited Mars Food UK Limited Other related Party Sale of goods or services 300000000 Approved by Audit Committee 164920000 4680000 13660000
5 Tasty Bite Eatables Limited Mars Food UK Limited Other related Party Any other transaction Sale of services 300000000 Approved by Audit Committee 25700000 0 0
6 Tasty Bite Eatables Limited Mars Food Germany Other related Party Sale of goods or services 300000000 Approved by Audit Committee 8260000 0 3150000
7 Tasty Bite Eatables Limited Mars Canada Inc. Other related Party Sale of goods or services 250000000 Approved by Audit Committee 21560000 9760000 3390000
8 Tasty Bite Eatables Limited Mars Food Europe CV France Other related Party Sale of goods or services 100000000 Approved by Audit Committee 4290000 0 0
9 Tasty Bite Eatables Limited Mars Food USA Other related Party Sale of goods or services 750000000 Approved by Audit Committee 2310000 0 0
10 Tasty Bite Eatables Limited Mars Food USA Other related Party Any other transaction Expenses charges to RP 750000000 Approved by Audit Committee 34950000 0 0
11 Tasty Bite Eatables Limited Mars International India Pvt Ltd Other related Party Any other transaction Expenses charge by RP 50000000 Approved by Audit Committee 1890000 0 0
12 Tasty Bite Eatables Limited Mars Nederland's Other related Party Loan 100000000 Approved by Audit Committee 35520000 329880000 266970000
13 Tasty Bite Eatables Limited Preferred Brands Foods (India) Pvt Ltd Holding Company Any other transaction Expenses charges to RP 200000000 Approved by Audit Committee 20000 0 0
14 Tasty Bite Eatables Limited Rama Kannan Non Executive Independent Director Any other transaction sitting fees 0 NA 770000 0 0
15 Tasty Bite Eatables Limited Pradeep Poddar Non Executive Independent Director Any other transaction sitting fees 0 NA 3120000 0 0
16 Tasty Bite Eatables Limited Tasty Bite Foundation Entities controlled by KMPs Any other transaction Contributions made 15000000 Approved by Audit Committee 3900000 0 0
17 Tasty Bite Eatables Limited Tasty Bite Gratuity Trust Other Related Party Any other transaction Contributions made 15000000 Approved by Audit Committee 8000000 0 0
18 Tasty Bite Eatables Limited MARS INC Other related Party Any other transaction Sale of services 15000000 Approved by Audit Committee 1300000 0 1300000
19 Tasty Bite Eatables Limited Chengappa PG Non-Executive Independent Director Any other transaction sitting fees 0 NA 360000 0 0
20 Tasty Bite Eatables Limited RAHUL BHATNAGAR Non-Executive Independent Director Any other transaction sitting fees 0 NA 510000 0 0
21 Tasty Bite Eatables Limited MARS PF FRANCE Other related Party Sale of goods or services 50000000 NA 23710000 0 16410000
Total value of transaction during the reporting period 1980390000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0