| Scrip code | 505533 |
|---|---|
| NSE Symbol | WESTLIFE |
| MSEI Symbol | NA |
| ISIN | INE274F01020 |
| Name of company | Westlife Foodworld Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 03-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Quick Service Restaurants |
| Start date and time of board meeting | 03-11-2025 12:30:00 |
| End date and time of board meeting | 03-11-2025 14:30:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 0.00 | 0.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 28.60 | 61.66 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 63,748.30 | 1,29,073.56 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Other operating income | 408.26 | 813.65 |
| Total other revenue from operations | 408.26 | 813.65 | |
| Total Revenue From Operations | 64,185.16 | 1,29,948.87 | |
| Other income | 1,069.87 | 1,750.21 | |
| Total income | 65,255.03 | 1,31,699.08 | |
| 2 | Expenses | ||
| Cost of materials consumed | 17,691.59 | 36,362.12 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 10,265.63 | 19,635.99 | |
| Finance costs | 3,629.03 | 7,172.33 | |
| Depreciation, depletion and amortisation expense | 5,740.46 | 11,243.88 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 29,513.61 | 58,704.03 |
| Total other expenses | 29,513.61 | 58,704.03 | |
| Total expenses | 66,840.32 | 1,33,118.35 | |
| 3 | Total profit before exceptional items and tax | (1,585.29) | (1,419.27) |
| 4 | Exceptional items | 5,280.61 | 5,280.61 |
| 5 | Total profit before tax | 3,695.32 | 3,861.34 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,077.38 | 1,235.64 |
| 9 | Deferred tax | (153.00) | (267.99) |
| 10 | Total tax expenses | 924.38 | 967.65 |
| 11 | Net Profit Loss for the period from continuing operations | 2,770.94 | 2,893.69 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 2,770.94 | 2,893.69 |
| 16 | Other comprehensive income net of taxes | 3.01 | (11.76) |
| 17 | Total Comprehensive Income for the period | 2,773.95 | 2,881.93 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 3,118.82 | 3,118.82 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 1.78 | 1.86 | |
| Diluted earnings per share from continuing operations | 1.78 | 1.86 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 1.78 | 1.86 | |
| Diluted earnings per share | 1.78 | 1.86 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 3,861.34 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 7,172.33 | |
| Adjustments for decrease (increase) in inventories | 978.72 | |
| Adjustments for decrease (increase) in trade receivables, current | 449.59 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (451.05) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 565.02 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (866.62) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 11,243.88 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | (318.62) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 0.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (5,887.83) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 12,885.42 | |
| Net cash flows from (used in) operations | 16,746.76 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | (459.42) | |
| Income taxes paid (refund) | 1,305.94 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 14,981.40 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 2,000.00 | |
| Purchase of property, plant and equipment | 9,499.47 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 8,373.25 | |
| Purchase of other long-term assets | 8,834.09 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 472.42 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 14.40 | |
| Net cash flows from (used in) investing activities | (7,473.49) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | (2,446.75) | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 7,063.32 | |
| Dividends paid | 1,169.50 | |
| Interest paid | 1,267.83 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (11,947.40) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (4,439.49) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (4,439.49) | |
| Cash and cash equivalents cash flow statement at beginning of period | 5,866.88 | |
| Cash and cash equivalents cash flow statement at end of period | 1,427.39 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 1,427.39 | ||
| Bank Balance other than (a) above | 0.52 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 1,448.44 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 57.00 | ||
| Investments | 14,071.89 | ||
| Other Financial assets | 9,050.26 | ||
| Total Financial Assets | 26,055.50 | ||
| 2 | Non Financial Asset | ||
| Inventories | 7,097.61 | ||
| Current tax assets (Net) | 1,799.53 | ||
| Deferred tax Assets (Net) | 9,555.82 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 85,968.94 | ||
| Capital work-in-progress | 7,079.80 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 4,659.70 | ||
| Other Intangible assets | 3,617.01 | ||
| Other non-financial assets (to be specified) | 1,19,963.97 | ||
| Total Non Financial Assets | 2,39,742.38 | ||
| Total assets | 2,65,797.88 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 3,118.82 | ||
| Other equity | 59,183.44 | ||
| Total equity attributable to owners of parent | 62,302.26 | ||
| Non controlling interest | 0 | ||
| Total equity | 62,302.26 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 2,015.82 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 21,313.20 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 28,363.49 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 7,640.98 | |
| Total Financial Liabilities | 59,333.49 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 2,592.55 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| (d) | Other non-financial liabilities | 1,41,569.58 | |
| Total Non Financial Liabilities | 1,44,162.13 | ||
| Total liabilities | 2,03,495.62 | ||
| Total equity and liabilites | 2,65,797.88 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Other non Financial liability inclue Lease libility and others Other non Financial asset include ROU asset and Others asset. |
|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Items that will not be reclassified to Profit and Loss | 422000 | -1578000 |
| Total Amount of items that will not be reclassified to profit and loss | 422000 | -1578000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 1.21 | (4.02) |
| 5 | Total Other comprehensive income | 3.01 | (11.76) |