INTEGRATED FILING — Other than Banks
General information about company
| Scrip code |
000000 |
| NSE Symbol |
HOACFOODS |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE0S6S01017 |
| Name of Company |
HOAC FOODS INDIA LIMITED |
| Type of company |
SME |
| 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 |
11-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was
informed to the exchange |
04-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Half Yearly |
| Reporting Quarter |
Yearly |
| 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 |
FMCG |
| Start date and time of board meeting |
11-05-2026
16:00:00 |
| End date and time of board meeting |
11-05-2026 22:00:00
|
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Direct |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
Financial Results — Other than Bank
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Revenue From Operations |
|
Revenue from operations |
2,838.48 |
5,011.00 |
|
Other income |
26.69 |
38.15 |
|
Total Income |
2,865.17 |
5,049.15 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
1,905.60 |
4,005.94 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
92.40 |
(556.44) |
| (d) |
Employee benefit expense |
161.56 |
283.89 |
| (e) |
Finance costs |
36.41 |
81.56 |
| (f) |
Depreciation and amortisation expense
|
22.42 |
43.96 |
| (g) |
Other Expenses |
| 1 |
Other expenses |
305.78 |
584.63 |
|
Total other expenses |
305.78 |
584.63 |
|
Total expenses |
2,524.17 |
4,443.54 |
| 3 |
Profit before exceptional and extraordinary items and tax |
341.00 |
605.61 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Profit before extraordinary items and tax |
341.00 |
605.61 |
| 6 |
Extraordinary items |
0.00 |
0.00 |
| 7 |
Profit before tax |
341.00 |
605.61 |
| 8 |
Tax Expense |
|
|
Current tax |
92.68 |
162.19 |
|
Deferred tax |
2.71 |
2.71 |
|
Total tax expenses |
95.39 |
164.90 |
| 9 |
Net Profit Loss for the period from continuing operations |
245.61 |
440.71 |
| 10 |
Profit (loss) from discontinuing operations before tax |
0.00 |
0.00 |
| 11 |
Tax expense of discontinuing operations |
0.00 |
0.00 |
| 12 |
Net profit (loss) from discontinuing operation after tax |
0.00 |
0.00 |
| 13 |
Profit (loss) for period before minority interest |
245.61 |
440.71 |
| 14 |
Share of profit (loss) of associates |
(0.07) |
0.00 |
| 15 |
Profit (loss) of minority interest |
0.00 |
0.00 |
| 16 |
Net profit (Loss) for the period |
245.54 |
440.71 |
| 17 |
Details of equity share capital |
|
Paid-up equity share capital |
434.05 |
434.05 |
|
Face value of equity share capital |
10 |
10 |
| 18 |
Reserves excluding revaluation reserve |
|
0.00 |
| 19 |
Earnings per equity share |
|
Basic earnings (loss) per share from continuing and discontinued operations
|
10.46 |
10.46 |
|
Diluted earnings (loss) per share from continuing and discontinued operations |
10.46 |
10.46 |
| 20 |
Debt equity ratio |
|
|
| 21 |
Debt service coverage ratio |
|
|
| 22 |
Interest service coverage ratio |
|
|
| 23 |
Disclosure of notes on financial results |
|
Remarks
Cash flow statement — direct
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
| 1 |
Statement of cash flows |
|
| 2 |
Cash flows from used in operating activities |
|
|
Classes of cash receipts from operating activities |
|
|
Receipts from sales of goods and rendering of services |
605.60 |
|
Receipts from royalties fees, commissions and other revenue |
0.00 |
|
Receipts from future contracts, forward contracts, options contracts and swap contracts held for
dealing or trading purpose |
0.00 |
|
Receipts from premiums and claims annuities and other policy benefits |
0.00 |
|
Other cash receipts from operating activities |
170.29 |
| 3 |
Classes of cash payments |
|
|
Payments to suppliers for goods and services |
972.73 |
|
Payments to future contracts, forward contracts, options contracts and swap contracts held for
dealing or trading purpose |
0.00 |
|
Payments to and on behalf of employees |
0.05 |
|
Payments for premiums and claims, annuities and other policy benefits |
0.00 |
|
Other cash payments from operating activities |
142.23 |
|
Net cash flows from (used in) operations |
(339.12) |
|
Dividends received |
0.00 |
|
Interest paid |
81.56 |
|
Interest received |
80.50 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(81.55) |
|
Net cash flows from (used in) operating activities before extraordinary
items |
(421.73) |
|
Proceeds from extraordinary items
|
0.00 |
|
Payment for extraordinary items |
0.00 |
|
Net cash flows from (used in) operating activities |
(421.73) |
| 4 |
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 |
0.12 |
|
Purchase of property plant and equipment |
102.97 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
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 |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(167.14) |
|
Proceeds from government grants |
0.00 |
|
Net cash flows from (used in) investing activities before extraordinary items |
(269.99) |
|
Proceeds from extraordinary items |
0.00 |
|
Payment for extraordinary items |
0.00 |
|
Net cash flows from (used in) investing activities |
(269.99) |
| 5 |
Cash flows from used in financing activities |
|
|
Proceeds from issuing shares |
49.73 |
|
Proceeds from issuing other equity instruments |
949.75 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
162.19 |
|
Repayments of borrowings |
0.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
81.56 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(66.43) |
|
Net cash flows from (used in) financing activities before extraordinary
items |
1,013.68
|
|
Proceeds from extraordinary items |
0.00 |
|
Payment for extraordinary items |
0.00 |
|
Net cash flows from (used in) financing activities |
1,013.68 |
|
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes |
321.96 |
| 6 |
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 |
321.96
|
|
Cash and cash equivalents cash flow statement at beginning of period |
331.29 |
|
Cash and cash equivalents cash flow statement at end of periods
|
653.25
|
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Equity and liabilities |
| 1 |
Shareholders' funds |
|
Share capital |
434.05 |
|
Reserves and surplus |
2,077.50 |
|
Money received against share warrants |
|
|
Total shareholders' funds |
2,511.55 |
| 2 |
Share application money pending allotment |
0.00 |
| 3 |
Deferred government grants |
0.00 |
| 4 |
Minority interest |
56000 |
| 5 |
Non-current liabilities |
|
Long-term borrowings |
173.00 |
|
Deferred tax liabilities (net) |
5.89 |
|
Foreign currency monetary item translation difference liability account |
0.00 |
|
Other long-term liabilities |
|
|
Total of Other long-term liabilities |
|
|
Long-term provisions |
5.63 |
|
Total non-current liabilities |
184.52 |
| 6 |
Current liabilities |
|
Short-term borrowings |
436.67 |
|
Trade Payables |
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
189.45 |
|
Total Trade payable |
189.45 |
|
Other current liabilities |
|
| 1 |
Other current liabilities |
82.47 |
|
Total of Other long-term liabilities |
82.47 |
|
Short-term provisions |
151.77 |
|
Total current liabilities |
860.36 |
|
Total equity and liabilities |
3,556.99 |
|
Assets |
|
| 1 |
Non-current assets |
|
| i |
Property, Plant and Equipment and Intangible assets
|
|
|
Property, Plant and Equipment |
434.15 |
|
Producing properties |
0.00 |
|
Intangible assets |
5.30 |
|
Preproducing properties |
0.00 |
|
Property, Plant and Equipment capital work-in-progress |
167.13 |
|
Intangible assets under development or work-in-progress |
0.00 |
|
Total Property, Plant and Equipment and Intangible assets |
606.58 |
| ii |
Non-current investments |
0.00 |
| v |
Deferred tax assets (net) |
0.00 |
| vi |
Foreign currency monetary item translation difference asset account |
0.00 |
| vii |
Long-term loans and advances |
0.00 |
|
Other non-current assets |
|
| 1 |
Other Non-Current Assets |
23.91 |
|
Total of Other non-current assets |
23.91 |
|
Total non-current assets |
630.49 |
|
Current assets |
|
Current investments |
0.00 |
|
Inventories |
1,360.41 |
|
Trade receivables |
801.18 |
|
Cash and cash equivalents |
653.24 |
|
Bank balance other than cash and cash equivalents |
0.00 |
|
Short-term loans and advances |
111.67 |
|
Other current assets |
|
|
Total of Other current assets |
|
|
Total current assets |
2,926.50 |
|
Total assets |
3,556.99 |
|
Disclosure of notes on assets and liabilities |
Textual Information(1) |
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company
results
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| Whether results 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 |
|
|
|
Net Segment Asset |
|
|
| 4 |
Segment Liabilities |
|
Segment Liabilities |
|
Total Segment Liabilities |
|
|
|
Un-allocable Liabilities |
|
|
|
Net Segment Liabilities |
|
|
|
Disclosure of notes on segments |
|
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
Krishan Rakesh & Co. |
Yes |
30-04-2027 |