Integrated Filing — IndAS



General information about company
Scrip Code 539436
NSE Symbol COFFEEDAY
MSEI Symbol NA
ISIN INE335K01011
Name of company COFFEE DAY ENTERPRISES 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 15-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 Hospitality and Retail
Start date and time of board meeting 29-May-2025   14:15:00
End date and time of board meeting 29-May-2025   18:45:00
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 Statement on impact of audit qualification
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? Yes
(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 2022-04-01
Indicate Company website link for updated RPT policy of the Company https://coffeeday.com/Stakeholders/Policies/RPT_POLICY.pdf
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 50230000 202620000
Other income 510000 54950000
Total income 50740000 257570000
2 Expenses
(a) Cost of materials consumed 0 0
(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 23190000 79090000
(e) Finance costs 141520000 145950000
(f) Depreciation, depletion and amortisation expense -60000 4640000
(f) Other Expenses
1 Other Expenses 44180000 136680000
2 Net loss on de-recognition of financial assets at amortized cost 1710650000 1710650000
Total other expenses 1754830000 1847330000
Total expenses 1919480000 2077010000
3 Total profit before exceptional items and tax -1868740000 -1819440000
4 Exceptional items -596470000 -596470000
5 Total profit before tax -2465210000 -2415910000
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 -2465210000 -2415910000
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 -2465210000 -2415910000
17 Other comprehensive income net of taxes -7240000 -7240000
18 Total Comprehensive Income for the period -2472450000 -2423150000
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 2112520000 2112520000
Face value of equity share capital 0 0
27 Details of debt securities
22 Reserves excluding revaluation reserve 14058560000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -11.67 -11.44
Diluted earnings (loss) per share from continuing operations -11.67 -11.44
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 -11.67 -11.44
Diluted earnings (loss) per share from continuing and discontinued operations -11.67 -11.44
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 46680000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 4291510000
Trade receivables, non-current
Loans, non-current 3000000
Other non-current financial assets 1340000
Total non-current financial assets 4295850000
Deferred tax assets (net)
Other non-current assets 57860000
Total non-current assets 4400390000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 1890000
Cash and cash equivalents 88340000
Bank balance other than cash and cash equivalents 0
Loans, current 16302750000
Other current financial assets
Total current financial assets 16392980000
Current tax assets (net) 4120000
Other current assets 840000
Total current assets 16397940000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 20798330000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2112520000
Other equity 14058560000
Total equity attributable to owners of parent 16171080000
Non controlling interest
Total equity 16171080000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 37810000
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
Total non-current financial liabilities 37810000
Provisions, non-current 21430000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 59240000
Current liabilities
Current financial liabilities
Borrowings, current 4180060000
Trade payables, 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 4450000
Total Trade payable 4450000
Other current financial liabilities 280210000
Total current financial liabilities 4464720000
Other current liabilities 102540000
Provisions, current 750000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 4568010000
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 4627250000
Total equity and liabilites 20798330000
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 Items that will not be reclassified to profit or loss, net of tax -7240000 -7240000
Total Amount of items that will not be reclassified to profit and loss -7240000 -7240000
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 -7240000 -7240000



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 -2415910000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 145420000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -3410000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -111250000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -2840000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 69400000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 4640000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 596470000
Adjustments for provisions, current 2020000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 460000
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 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) 1710650000
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) 2412160000
Net cash flows from (used in) operations -3750000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -106550000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 102800000
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 500000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -500000
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 0
Repayments of borrowings 16990000
Payments of lease liabilities 7060000
Dividends paid 0
Interest paid 68250000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -92300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 10000000
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 10000000
Cash and cash equivalents cash flow statement at beginning of period 78340000
Cash and cash equivalents cash flow statement at end of period 88340000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Disclaimer of 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
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 Venkates & Co Yes 30-Nov-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 257570000 0
2 Total Expenditure 2077010000 0
3 Net Profit/(Loss) -1819440000 0
4 Earnings Per Share 596.47 0
5 Total Assets 20798330000 0
6 Total Liabilities 4627250000 0
7 Net Worth 16171080000 0


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Disclaimer of opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Disclaimer of opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Disclaimer of opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)


Text Block
Textual Information(1) We have not been provided with sufficient evidence with respect to recoverability of dues from group companies amounting to INR 1,630 Crores given in the earlier years stated to be recoverable by the Management (as detailed in Note 7 of the Statement). In the absence of sufficient appropriate audit evidence on the recoverability of these loans, we are unable to comment on the realisability of the stated advances from group companies and the impact on the standalone financial results.
Textual Information(2) Not ascertainable since its a disclaimer of conclusion
Textual Information(3) Not ascertainable
Textual Information(4) The company is confident to collect the dues from group companies on realization of receivables by the group companies.
Textual Information(5) According to the information provided to us, as the subsidiaries are in the process of disinvestment and obtaining the required regulatory approval for completion of the subject transactions. As the evidence required to ascertain the impact has not been furnished to us by the Management, the impact of the same cannot be fully ascertained.
Textual Information(6) Attention is drawn to Note No. 6,8 and 11 of the Statement, wherein instances of non-compliance with certain debt covenants including interest & principal repayment defaults have been described. We also draw attention to the fact that the Company has not obtained the balance confirmations on loans from lenders. In the absence of adequate and sufficient audit evidence to establish the amounts payable to the lenders, we are unable to provide our opinion on the correctness of these amounts reflected in the standalone financial results and also on their consequential impact including compliance with accrual concept of accounting and potential tax liabilities. nThe Management has not recognised interest in the case of one lender to the extent of INR 3.75 Crores on the loans outstanding as of March 31, 2025. The management has informed that the lender has waived off the interest for the financial year ended 31.03.2025, however no documentary evidence has been provided to us n
Textual Information(7) The Management has not recognised interest in the case of one lender to the extent of INR 3.75 Crores on the loans outstanding as of March 31, 2025. Based on the request made by the company the lender has waived off the interest for the financial year ended 31.03.2025.
Textual Information(8) Not ascertainable
Textual Information(9) Management is following up with lenders to get the balance confirmations. This will be taken care of during one time settlement process.
Textual Information(10) iii. Auditors' Comments on (i) or (ii) above: Matter Disclaimed in the audit report. In n nview of the above comment from the Management and the unavailability of the nrequired details, the impact is unascertainable. n
Textual Information(11) The Statement has been prepared by the Management and Board of Directors using the going concern assumption (Refer Note 9 of the Statement). The matters detailed in the above paragraphs may have a consequential implication on the Companys ability to continue as a going concern. We are therefore unable to comment on whether the going concern basis for preparation of the standalone Financial Statements is appropriate.
Textual Information(12) Not ascertainable since its a disclaimer of conclusion
Textual Information(13) Not ascertainable
Textual Information(14) These standalone financial results for the quarter and year ended 31 March 2025 have been prepared on a going concern basis in view of the positive net worth of the Company amounting to Rs. 16,171.08 million as of 31 March 2025
Textual Information(15) The recoverability of the dues from the subsidiaries and the realizability of the investment in subsidiary companies have not been established with evidence by the management and any shortfall in realization would affect the net worth of the holding company and thereby naffecting its ability to continue as a going concern n


Signatories detail
Name of CEO / Managing director Malavika Hegde
Name of CFO Ram Mohan
Name of audit committee chairman K R Mohan
Name of statutory auditor Hrishikesh
Name of other signatory, if any, with designation
Place Bangalore
Date 29-May-2025


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 Calculus Traders LLP (step-down subsidiary) Way2Wealth Capital Private Limited Fellow subsidiary Any other transaction Loan/Advances received NA 0 -610000 -610000
2 Coffee Day Econ Limited (joint venture) Mysore Amalgamated Coffee Estates Limited significant influence exists Any other transaction Other Advances NA 0 1032000000 1032000000
3 Coffee Day Enterprises Limited (listed entity) Mr. R. Ram Mohan key management personnel Any other transaction Remuneration paid NA 8580000 0 0
4 Coffee Day Enterprises Limited (listed entity) Mr. Sadananda Poojary key management personnel Any other transaction Remuneration paid NA 2990000 0 0
5 Coffee Day Enterprises Limited (listed entity) Late Mr. V G Siddhartha Promoter Any other transaction Personal Guarantee Received (Note-1) NA 0 4287870000 4394000000
6 Coffee Day Enterprises Limited (listed entity) Karnataka Wildlife Resorts Private Limited step-down subsidiary Any other transaction Services rendered (Income from hospitality) NA 0 0 0
7 Coffee Day Enterprises Limited (listed entity) AC & C Hospitality Resorts LLP step-down subsidiary Any other transaction Services rendered (Income from hospitality) NA 16200000 0 0
8 Coffee Day Enterprises Limited (listed entity) Coffee Day Hotels & Resorts Private Limited step-down subsidiary Any other transaction Professional charges paid NA 4880000 1080000 0
9 Coffee Day Enterprises Limited (listed entity) Karnataka Wildlife Resorts Private Limited step-down subsidiary Any other transaction Reimbursement of Expenses given NA 0 0 0
10 Coffee Day Enterprises Limited (listed entity) Karnataka Wildlife Resorts Private Limited step-down subsidiary Any other transaction Reimbursement of Expenses (Receipts) NA 3570000 0 0
11 Coffee Day Enterprises Limited (listed entity) Coffee Day Kabini Resorts Limited Subsidiary Any other transaction Loan/advance given NA 0 10000 10000
12 Coffee Day Enterprises Limited (listed entity) Coffee Day Global Limited Subsidiary Any other transaction Purchase of consumables NA 70000 10000 10000
13 Coffee Day Enterprises Limited (listed entity) Coffee Day Global Limited Subsidiary Any other transaction Reimbursement of Expenses given NA 0 0 0
14 Coffee Day Enterprises Limited (listed entity) Coffee Day Global Limited Subsidiary Any other transaction Loan/advance given NA 0 50000000 50000000
15 Coffee Day Enterprises Limited (listed entity) Coffee Day Global Limited Subsidiary Any other transaction Loan/advance recovered NA 0 0 0
16 Coffee Day Enterprises Limited (listed entity) Coffee Day Global Limited Subsidiary Any other transaction Other advances received NA 37060000 -57630000 -94690000
17 Coffee Day Enterprises Limited (listed entity) Tanglin Developments Limited Subsidiary Any other transaction Reimbursement of Expenses given NA 20000 0 0
18 Coffee Day Enterprises Limited (listed entity) Tanglin Developments Limited Subsidiary Any other transaction Loan/advancegiven NA 115000000 0 0
19 Coffee Day Enterprises Limited (listed entity) Tanglin Developments Limited Subsidiary Any other transaction Loan/advance recovered NA 0 16022160000 16137160000
20 Coffee Day Enterprises Limited (listed entity) Coffee Day Hotels & Resorts Private Limited Subsidiary Any other transaction Loan/advance recovered NA 740000 9510000 98900000
21 Coffee Day Enterprises Limited (listed entity) Coffee Day Hotels & Resorts Private Limited Subsidiary Any other transaction Loan/advance repaid NA 0 0 0
22 Coffee Day Enterprises Limited (listed entity) Karnataka Wildlife Resorts Private Limited step-down subsidiary Any other transaction Loan/advance recoverable NA -120000 105030000 104910000
23 Coffee Day Global Limited (Subsidiary) Coffee Day Schaerer Technologies Private Limited Joint Venture Any other transaction Reimbursement of expenses NA 20000 23740000 23760000
24 Coffee Day Global Limited (Subsidiary) Coffee Day Enterprises Limited Holding Company Any other transaction Reimbursement of expenses NA 700000 0 0
25 Coffee Day Global Limited (Subsidiary) Dark Forest Furniture Company Private Limited significant influence exists Any other transaction Capital advances NA 0 245150000 245150000
26 Coffee Day Global Limited (Subsidiary) Dark Forest Furniture Company Private Limited significant influence exists Any other transaction Provision for doubtful advances NA 0 -245150000 -245150000
27 Coffee Day Global Limited (Subsidiary) Coffee Day Consultancy Services Private Limited Joint Venture Any other transaction Loans /advances receivable NA 0 4510000 4510000
28 Coffee Day Global Limited (Subsidiary) Coffee Day Consultancy Services Private Limited Joint Venture Any other transaction Provision for doubtful loans and advances NA 0 -4510000 -4510000
29 Coffee Day Global Limited (Subsidiary) Classic Coffee Curing Works step-down subsidiary Any other transaction Loans /advances received NA -100000 -71650000 -71750000
30 Coffee Day Global Limited (Subsidiary) Classic Coffee Curing Works step-down subsidiary Any other transaction Loans repaid NA 0 0 0
31 Coffee Day Global Limited (Subsidiary) Classic Coffee Curing Works step-down subsidiary Any other transaction Rent expenses NA 0 0 0
32 Coffee Day Global Limited (Subsidiary) Classic Coffee Curing Works step-down subsidiary Any other transaction Share of profit received NA 0 0 0
33 Coffee Day Global Limited (Subsidiary) Classic Coffee Curing Works step-down subsidiary Any other transaction Intercorporate deposit received NA 0 0 0
34 Coffee Day Global Limited (Subsidiary) Coffee Lab Limited step-down subsidiary Any other transaction Loans /advances received NA 0 15280000 15280000
35 Coffee Day Global Limited (Subsidiary) Coffee Lab Limited step-down subsidiary Any other transaction Provision for doubtful advances NA 0 -15280000 15280000
36 Coffee Day Global Limited (Subsidiary) Mysore Amalgamated Coffee Estates Limited significant influence exists Any other transaction Other Advances NA 0 9951220000 9951220000
37 Coffee Day Global Limited (Subsidiary) Coffee Day Econ Limited Joint Venture Any other transaction Sale of coffee and service income NA 0 193970000 193970000
38 Coffee Day Global Limited (Subsidiary) Coffee Day Econ Limited Joint Venture Any other transaction Provision for doubtful debts NA 0 -193970000 -193970000
39 Coffee Day Global Limited (Subsidiary) Mr. Sadananda Poojary key management personnel Any other transaction Remuneration paid NA 5910000 0 0
40 Coffee Day Global Limited (Subsidiary) Mr. Jayraj Hubli key management personnel Any other transaction Remuneration paid NA 9400000 0 0
41 Coffee Day Global Limited (Subsidiary) Mr.Amarthya Hegde Relative of KMP key management personnel Any other transaction Remuneration paid NA 1260000 0 0
42 Coffee Day Global Limited (Subsidiary) Prema Krishna Relative of KMP key management personnel Any other transaction Rent paid NA 120000 0 230000
43 Coffee Day Global Limited (Subsidiary) Mahadeshwara Enterprises Relative of KMP key management personnel Any other transaction Rent paid NA 570000 0 1140000
44 Coffee Day Global Limited (Subsidiary) Late Mr. V G Siddhartha Promoter Any other transaction Personal Guarantee Received (Note-1) NA 0 6612400000 6692000000
45 Coffee Day Global Limited (Subsidiary) Coffee Day Hotels & Resorts Private Limited Fellow subsidiary Any other transaction Sale of coffee and service income NA 0 750000 750000
46 Coffee Day Global Limited (Subsidiary) Karnataka Wildlife Resorts Private Limited Fellow subsidiary Any other transaction Sale of coffee and service income NA 0 40000 30000
47 Coffee Day Global Limited (Subsidiary) SVGH Eductaion Trust Relative of KMP key management personnel Any other transaction Sale of coffee and service income NA 0 70000 70000
48 Coffee Day Global Limited (Subsidiary) AC & C Hospitality Resorts LLP step-down subsidiary Any other transaction Sale of coffee and service income NA 310000 160000 0
49 Coffee Day Global Limited (Subsidiary) Barefoot Resorts And Leisure India Pvt. Ltd significant influence exists Any other transaction Sale of coffee and service income NA 70000 0 0
50 Coffee Day Global Limited (Subsidiary) Tanglin Developments Limited Fellow subsidiary Any other transaction Intercorporate deposit received NA 0 -1891120000 -1891120000
51 Coffee Day Global Limited (Subsidiary) Tanglin Developments Limited Fellow subsidiary Any other transaction Rent Income NA 0 0 0
52 Coffee Day Global Limited (Subsidiary) Coffee Day Enterprises Limited Holding Company Any other transaction Corporate guarantee given NA 0 1300000000 1300000000
53 Coffee Day Global Limited (Subsidiary) Coffee Day Hotels & Resorts Private Limited Fellow subsidiary Any other transaction Other receivables NA 0 0 0
54 Coffee Day Global Limited (Subsidiary) Tanglin Developments Limited Fellow subsidiary Any other transaction Corporate Guarantees taken NA 0 -370700000 -370700000
55 Coffee Day Global Limited (Subsidiary) Tanglin Developments Limited Fellow subsidiary Any other transaction Corporate Guarantees given NA 0 0 0
56 Coffee Day Hotels and Resorts Private Limited (subsidiary) Coffee Day Barefoot Resorts Private Limited significant influence exists Any other transaction Loans /advances receivable NA 0 153950000 153950000
57 Coffee Day Hotels and Resorts Private Limited (subsidiary) Coffee Day Resorts (MSM) Private Limited significant influence exists Any other transaction Loans /advances receivable NA 0 470000 470000
58 Coffee Day Hotels and Resorts Private Limited (subsidiary) Coffee Day Natural Resources Private Limited significant influence exists Any other transaction Loans /advances receivable NA 0 570000 570000
59 Coffee Day Hotels and Resorts Private Limited (subsidiary) Mysore Amalgamated Coffee Estates Limited significant influence exists Any other transaction Loans /advances receivable NA 0 1217070000 1217070000
60 Coffee Day Hotels and Resorts Private Limited (subsidiary) Mr.Venkatesh M key management personnel Any other transaction Remuneration paid NA 2760000 0 0
61 Coffee Day Hotels and Resorts Private Limited (subsidiary) Late Mr. V G Siddhartha Promoter Any other transaction Personal Guarantee Received (Note-1) NA 0 349750000 349750000
62 Coffee Day Hotels and Resorts Private Limited (subsidiary) Karnataka Wildlife Resorts Private Limited Subsidiary Any other transaction Consutancy Income NA 0 30000 30000
63 Coffee Day Hotels and Resorts Private Limited (subsidiary) Karnataka Wildlife Resorts Private Limited Subsidiary Any other transaction Loan / advance given NA -120000 91500000 91500000
64 Coffee Day Hotels and Resorts Private Limited (subsidiary) Karnataka Wildlife Resorts Private Limited Subsidiary Any other transaction Loan / advance recovered NA 120000 0 0
65 Coffee Day Hotels and Resorts Private Limited (subsidiary) Wilderness Resorts Private Limited Subsidiary Any other transaction Loan / advance given NA 0 0 0
66 Coffee Day Hotels and Resorts Private Limited (subsidiary) Wilderness Resorts Private Limited Subsidiary Any other transaction Loans / advance recovered NA 0 0 0
67 Coffee Day Hotels and Resorts Private Limited (subsidiary) Tanglin Retail Reality Private Ltd Fellow subsidiary Any other transaction Loan/advance payables NA 0 -1782510000 -1782510000
68 Coffee Day Hotels and Resorts Private Limited (subsidiary) Karnataka Wildlife Resorts Private Limited Subsidiary Any other transaction Advance received for sale of land NA 0 -300000000 -300000000
69 Coffee Day Global Limited (Subsidiary) AC & C Hospitality Resorts LLP step-down subsidiary Any other transaction Purchase of consumables NA 0 0 0
70 Coffee Day Hotels and Resorts Private Limited (subsidiary) AC & C Hospitality Resorts LLP step-down subsidiary Any other transaction Consutancy Income NA 7430000 1010000 0
71 Coffee day Trading Limited (subsidiary) Mysore Amalgamated Coffee Estates Limited significant influence exists Any other transaction Loans /advances receivable NA 0 1250000000 1250000000
72 Coffee day Trading Limited (subsidiary) Sampigehutty Estates Private Limited significant influence exists Any other transaction Advances for supply of goods & rendering of services NA 0 1530000 1530000
73 Coffee day Trading Limited (subsidiary) Tanglin Retail Reality Private Ltd Fellow subsidiary Any other transaction Loan/Advances recovered NA -10000 9809870000 9809860000
74 Giri Vidhyuth (India) Limited (step-down subsidiary) Mysore Amalgamated Coffee Estates Limited significant influence exists Any other transaction Loans /advances receivable NA 0 3700000000 3700000000
75 Karnataka Wildlife Resorts Private Limited (step-down subsidiary) Wilderness Resorts Private Limited Holding Company Any other transaction Loans/advances received NA 20000 -384630000 -358630000
76 Karnataka Wildlife Resorts Private Limited (step-down subsidiary) Wilderness Resorts Private Limited Holding Company Any other transaction Repayment of Loans/advances NA -26020000 0 0
77 Karnataka Wildlife Resorts Private Limited (step-down subsidiary) AC & C Hospitality Resorts LLP step-down subsidiary Any other transaction Sale of resorts business NA 0 0 0
78 Karnataka Wildlife Resorts Private Limited (step-down subsidiary) AC & C Hospitality Resorts LLP step-down subsidiary Any other transaction Advance received for sale of business NA -48000000 46410000 0
79 Tanglin Developments Limited (subsidiary) Mysore Amalgamated Coffee Estates Limited significant influence exists Any other transaction Loans /advances receivable NA 0 6074890000 6074890000
80 Tanglin Developments Limited (subsidiary) Smt Vasanthi Hegde significant influence exists Any other transaction Advance given for purchase of land NA 0 2750000000 2750000000
81 Tanglin Developments Limited (subsidiary) Late Mr. V G Siddhartha Promoter Any other transaction Personal Guarantee Received (Note-1) NA 0 0 0
82 Tanglin Developments Limited (subsidiary) Tanglin Retail Reality Private Ltd Subsidiary Any other transaction Reimbursable expenses incurred by the company on behalf of NA 0 0 0
83 Tanglin Developments Limited (subsidiary) Tanglin Retail Reality Private Ltd Subsidiary Any other transaction Loans / advance recovered NA -40000000 9321120000 9281120000
84 Tanglin Developments Limited (subsidiary) Coffee Day Enterprises Limited Holding Company Any other transaction Reimbursable expenses incurred on behalf of the company by NA 0 0 0
85 Tanglin Developments Limited (subsidiary) Giri Vidhyuth India Limited Subsidiary Any other transaction Reimbursable expenses incurred by the company on behalf of NA 10000 0 0
86 Tanglin Developments Limited (subsidiary) Giri Vidhyuth India Limited Subsidiary Any other transaction Loans / advance provided NA 0 5082100000 5082120000
87 Tanglin Developments Limited (subsidiary) Coffee Day Hotels & Resorts Private Limited Fellow subsidiary Any other transaction Loans / advance repaid NA 0 -128110000 -128110000
88 Tanglin Developments Limited (subsidiary) Coffee Day Trading Limited Fellow subsidiary Any other transaction Loans / advance repaid NA -110000 -2645310000 -2645190000
89 Tanglin Developments Limited (subsidiary) Coffee Day Kabini Resorts Limited Fellow subsidiary Any other transaction Rent expenses NA 600000 -48490000 -5160000
90 Tanglin Developments Limited (subsidiary) Karnataka Wildlife Resorts Private Limited Fellow subsidiary Any other transaction Loan/Advances receivable NA 0 5200000 5200000
91 Tanglin Retail Reality Developments Private Limited (step-down subsidiary) Mysore Amalgamated Coffee Estates Limited significant influence exists Any other transaction Loans /advances receivable NA 0 10503100000 10503100000
92 Tanglin Retail Reality Developments Private Limited (step-down subsidiary) Giri Vidhyuth India Limited Fellow subsidiary Any other transaction Reimbursable expenses incurred by the company on behalf of NA 0 0 0
93 Tanglin Retail Reality Developments Private Limited (step-down subsidiary) Giri Vidhyuth India Limited Fellow subsidiary Any other transaction Loan/Advances receivable NA -2000000 700010000 698010000
94 Tanglin Retail Reality Developments Private Limited (step-down subsidiary) Coffee Day Kabini Resorts Limited Fellow subsidiary Any other transaction Reimbursement of expenses given NA 0 0 0
95 Tanglin Retail Reality Developments Private Limited (step-down subsidiary) Coffee Day Kabini Resorts Limited Fellow subsidiary Any other transaction Loan/Advances receivable NA 0 1110790000 1110790000
96 MARNES HRM SERVICES PRIVATE LIMITED(EarstwhileWay2Wealth Capital Private Limited )(step-down subsidiary) MARNES Enterprises PRIVATE LIMITEDEarstwhileWay2Wealth Enterprises Private Limited )(step-down subsidiary) Fellow subsidiary Any other transaction Loan/Advances given NA 80000 2720000 2800000
97 MARNES HRM SERVICES PRIVATE LIMITED(EarstwhileWay2Wealth Capital Private Limited )(step-down subsidiary) Tanglin Developments Limited Holding Company Any other transaction Loan/Advances receivable NA 0 146800000 146800000
98 Wilderness Resorts Private Limited (step-down subsidiary) Tanglin Retail Reality Private Ltd Fellow subsidiary Any other transaction Reimbursable expenses incurred by the company on behalf of NA 0 0 0
99 Wilderness Resorts Private Limited (step-down subsidiary) Tanglin Retail Reality Private Ltd Fellow subsidiary Any other transaction Repayment of loan/ advances NA 40000000 -539130000 -499130000
Total value of transaction during the reporting period 142010000





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 1916500000
B Of the total amount outstanding, amount of default as on date 1916500000
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 2477450000
B Of the total amount outstanding, amount of default as on date 2477450000
3. Total financial indebtedness of the listed entity including short-term and long-term debt 4393950000