Integrated Filing — IndAS



General information about company
Scrip Code 533400
NSE Symbol FCONSUMER
MSEI Symbol NOTLISTED
ISIN INE200J01025
Name of company Future Consumer 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 30-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 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 The Group is engaged in the business of Branding, Manufacturing, Processing, Selling and Distribution of “Consumer Products” which constitutes a single reporting Segment
Start date and time of board meeting 30-May-2025   12:15:00
End date and time of board meeting 30-May-2025   13:00:00
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 Statement on impact of audit qualification



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 1155376000 4407653000
Other income 51303000 319491000
Total income 1206679000 4727144000
2 Expenses
(a) Cost of materials consumed 42995000 179415000
(b) Purchases of stock-in-trade 963507000 3615606000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -11995000 -48019000
(d) Employee benefit expense 70266000 246308000
(e) Finance costs 156688000 607305000
(f) Depreciation, depletion and amortisation expense 39553000 158468000
(f) Other Expenses
1 Other Expenses 162712000 499523000
Total other expenses 162712000 499523000
Total expenses 1423726000 5258606000
3 Total profit before exceptional items and tax -217047000 -531462000
4 Exceptional items -28251000 6577000
5 Total profit before tax -245298000 -524885000
6 Tax expense
7 Current tax -6128000 37000
8 Deferred tax -2476000 -9902000
9 Total tax expenses -8604000 -9865000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement -7715000 -7715000
11 Net Profit Loss for the period from continuing operations -244409000 -522735000
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 68786000 67943000
16 Total profit (loss) for period -175623000 -454792000
17 Other comprehensive income net of taxes -1894000 -1647000
18 Total Comprehensive Income for the period -177517000 -456439000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -175620100 -454782100
Total profit or loss, attributable to non-controlling interests -2900 -9900
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -177514100 -456429100
Total comprehensive income for the period attributable to owners of parent non-controlling interests -2900 -9900
21 Details of equity share capital
Paid-up equity share capital 0 11982208000
Face value of equity share capital 0 6
27 Details of debt securities
22 Reserves excluding revaluation reserve -14966041000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.09 -0.23
Diluted earnings (loss) per share from continuing operations -0.09 -0.23
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 -0.09 -0.23
Diluted earnings (loss) per share from continuing and discontinued operations -0.09 -0.23
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 1731386000
Capital work-in-progress 33487000
Investment property 0
Goodwill 364440000
Other intangible assets 720288000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 84013000
Trade receivables, non-current 0
Loans, non-current 499424000
Other non-current financial assets 368257000
Total non-current financial assets 951694000
Deferred tax assets (net) 0
Other non-current assets 1021247000
Total non-current assets 4822542000
2 Current assets
Inventories 362623000
Current financial asset
Current investments 395000
Trade receivables, current 125662000
Cash and cash equivalents 123443000
Bank balance other than cash and cash equivalents 15257000
Loans, current 0
Other current financial assets 65788000
Total current financial assets 330545000
Current tax assets (net) 0
Other current assets 137178000
Total current assets 830346000
3 Non-current assets classified as held for sale 48361000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 5701249000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11982208000
Other equity -14962268000
Total equity attributable to owners of parent -2980060000
Non controlling interest
Total equity -2980060000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 292951000
Total non-current financial liabilities 292951000
Provisions, non-current 27900000
Deferred tax liabilities (net) 300741000
Deferred government grants, Non-current 0
Other non-current liabilities 224188000
Total non-current liabilities 845780000
Current liabilities
Current financial liabilities
Borrowings, current 3992606000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 108917000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 837325000
Total Trade payable 946242000
Other current financial liabilities 1598181000
Total current financial liabilities 6537029000
Other current liabilities 1267754000
Provisions, current 30746000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 7835529000
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 8681309000
Total equity and liabilites 5701249000
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 the defined benefit plans -1894000 -1647000
Total Amount of items that will not be reclassified to profit and loss -1894000 -1647000
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 0 0
5 Total Other comprehensive income -1894000 -1647000



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 -524885000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 607305000
Adjustments for decrease (increase) in inventories -45581000
Adjustments for decrease (increase) in trade receivables, current -224500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -12764000
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 220195000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 18822000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 129902000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 15640000
Adjustments for provisions, current 3691000
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 -19073000
Adjustments for dividend income 0
Adjustments for interest income 68802000
Adjustments for share-based payments -536000
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 -62690000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -49708000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 511901000
Net cash flows from (used in) operations -12984000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -74464000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 61480000
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 229977000
Purchase of property, plant and equipment 20686000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 20029000
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 1520000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 190782000
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 3764000
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 217489000
Payments of lease liabilities -59164000
Dividends paid 0
Interest paid 62142000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -216703000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 35559000
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 35559000
Cash and cash equivalents cash flow statement at beginning of period 87885000
Cash and cash equivalents cash flow statement at end of period 123444000





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 Qualified 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 Borkar and Muzumdar Yes 31-May-2028


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 4407653000 0
2 Total Expenditure 5258606000 0
3 Net Profit/(Loss) -456942000 0
4 Earnings Per Share -0.23 0
5 Total Assets 5701249000 0
6 Total Liabilities 8681309000 0
7 Net Worth -2980060000 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) Qualified opinion Since how long continuing Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) Qualification on non-availability of financial results of 2 Joint Ventures
Textual Information(2) Not Applicable
Textual Information(3) No material impact
Textual Information(4) The Group has investments in Aussee Oats Milling Private Limited (joint venture) and Aussee Oats India Private Limited (step down joint venture) (together referred to as JV) of Rs. 7414.08 lakhs including investments, loans and other assets (as on March 31, 2024: Rs. 6,913.52 lakhs). There is a dispute between the Group and said JV partners and due to non-availability of financial results for the quarter and year ended March 31,2025, as a consequence of non-cooperation of the said JV partners which is in direct contravention of court rulings, the Group is unable to determine the fair value of Groups investments in JV as at period end date and consequent impact thereof on the results. However, the Management believe that it will not have a material impact on the financial results for the quarter and year ended March 31, 2025.
Textual Information(5) As described in Note 3 to the Statement as regards non-availability of financial information and !ongoing dispute with Joint Venture partner of 2 Joint Venture companies, which are not considered for consolidation in the attached Statement, which is a non-compliance of Ind AS 27 and Listing Regulations, as amended. Consequently, we are unable to determine the impact of such noncompliance on the loss, earnings per share for the quarter and year ended March 31, 2025 and investment in joint venture, other equity as of March 31, 2025.


Signatories detail
Name of CEO / Managing director Samson Samuel
Name of CFO Rajendra Bajaj
Name of audit committee chairman Birendra Kumar Agrawal
Name of statutory auditor Borkar & Mazumdar - Mr. Deepak Kumar Jain
Name of other signatory, if any, with designation
Place Mumbai
Date 30-May-2025