Integrated Filing — IndAS



General information about company
Scrip Code 543253
NSE Symbol BECTORFOOD
MSEI Symbol NA
ISIN INE495P01012
Name of company MRS. BECTORS FOOD SPECIALITIES 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 Food Products
Start date and time of board meeting 29-May-2025   14:15:00
End date and time of board meeting 29-May-2025   16:00:00
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



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 4460720000 18738780000
Other income 113480000 289780000
Total income 4574200000 19028560000
2 Expenses
(a) Cost of materials consumed 2447960000 9829150000
(b) Purchases of stock-in-trade 116730000 389340000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -79860000 -132230000
(d) Employee benefit expense 598360000 2587980000
(e) Finance costs 18990000 128770000
(f) Depreciation, depletion and amortisation expense 197760000 758720000
(f) Other Expenses
1 Other Expenses 822020000 3550010000
Total other expenses 822020000 3550010000
Total expenses 4121960000 17111740000
3 Total profit before exceptional items and tax 452240000 1916820000
4 Exceptional items 0 0
5 Total profit before tax 452240000 1916820000
6 Tax expense
7 Current tax 127780000 499130000
8 Deferred tax -18060000 -13720000
9 Total tax expenses 109720000 485410000
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 342520000 1431410000
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 250000 920000
16 Total profit (loss) for period 342770000 1432330000
17 Other comprehensive income net of taxes 420000 -1390000
18 Total Comprehensive Income for the period 343190000 1430940000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 613470000 613470000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 11044330000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.59 23.79
Diluted earnings (loss) per share from continuing operations 5.59 23.78
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 5.59 23.79
Diluted earnings (loss) per share from continuing and discontinued operations 5.59 23.78
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 5503740000
Capital work-in-progress 2369590000
Investment property 0
Goodwill 3950000
Other intangible assets 90740000
Intangible assets under development 8830000
Biological assets other than bearer plants 0
Investments accounted for using equity method 40890000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 2640000
Other non-current financial assets 148800000
Total non-current financial assets 151440000
Deferred tax assets (net) 4280000
Other non-current assets 1297420000
Total non-current assets 9470880000
2 Current assets
Inventories 1371170000
Current financial asset
Current investments 0
Trade receivables, current 1350360000
Cash and cash equivalents 861590000
Bank balance other than cash and cash equivalents 2020140000
Loans, current 7770000
Other current financial assets 158870000
Total current financial assets 4398730000
Current tax assets (net) 0
Other current assets 417790000
Total current assets 6187690000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 15658570000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 613470000
Other equity 11044330000
Total equity attributable to owners of parent 11657800000
Non controlling interest 0
Total equity 11657800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 608700000
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 487580000
Total non-current financial liabilities 1096280000
Provisions, non-current 51830000
Deferred tax liabilities (net) 85380000
Deferred government grants, Non-current 0
Other non-current liabilities 72790000
Total non-current liabilities 1306280000
Current liabilities
Current financial liabilities
Borrowings, current 704520000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 127270000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 926630000
Total Trade payable 1053900000
Other current financial liabilities 681390000
Total current financial liabilities 2439810000
Other current liabilities 193150000
Provisions, current 58990000
Current tax liabilities (Net) 2540000
Deferred government grants, Current 0
Total current liabilities 2694490000
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 4000770000
Total equity and liabilites 15658570000
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 Remeasurement of defined benefit Plans 550000 -2090000
Total Amount of items that will not be reclassified to profit and loss 550000 -2090000
2 Income tax relating to items that will not be reclassified to profit or loss 150000 -520000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 20000 180000
Total Amount of items that will be reclassified to profit and loss 20000 180000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 420000 -1390000



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 1916820000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 128770000
Adjustments for decrease (increase) in inventories -334590000
Adjustments for decrease (increase) in trade receivables, current -38510000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -145220000
Adjustments for decrease (increase) in other non-current assets 0
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 -11480000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -3700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 758720000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 9390000
Adjustments for dividend income 0
Adjustments for interest income 157130000
Adjustments for share-based payments 14550000
Adjustments for fair value losses (gains) -5230000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -3500000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -16610000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 195460000
Net cash flows from (used in) operations 2112280000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 497520000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1614760000
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 5830000
Purchase of property, plant and equipment 2587300000
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 156500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -888920000
Net cash flows from (used in) investing activities -3313890000
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 3902110000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 14860000
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 969970000
Repayments of borrowings 1902520000
Payments of lease liabilities 60370000
Dividends paid 306780000
Interest paid 103380000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2484170000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 785040000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 180000
Net increase (decrease) in cash and cash equivalents 785220000
Cash and cash equivalents cash flow statement at beginning of period 76370000
Cash and cash equivalents cash flow statement at end of period 861590000





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 M/s. Walker Chandiok & Co. LLP Yes 31-May-2025