INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol BABAFP
MSEI Symbol NOTLISTED
ISIN INE0QW501012
Name of Company BABA FOOD PROCESSING (INDIA) LIMITED
Type of company SME
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 22-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 Half Yearly
Reporting Quarter Yearly
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 Pursuant to the requirements of Accounting Standard 17 AS 17 notified under the Companies Accounting Standards Rules the Company has determined that it operates in a single primary business segment namely Food Processing and within a single geographical segment Hence no separate segment reporting is applicable
Start date and time of board meeting 22-May-2025   11:40:00
End date and time of board meeting 22-May-2025   13:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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
(III) 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 2024-02-11
Indicate Company website link for updated RPT policy of the Company https www babafood in pdf policy on materiality of related party transactions 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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Pursuant to the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and circulars issued thereunder, we wish to inform that: n nBaba Food Processing (India) Limited, a company listed on the NSE SME Platform, has neither issued any debt securities nor availed any loan facilities from banks or financial institutions that are currently in default. The Company deals solely in equity shares and, as on date, there is no instance of default in repayment of any borrowings or interest thereon.


Financial Results — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 1213570000 2058057000
Other income 3641000 9444000
Total Income 1217211000 2067501000
2 Expenses
(a) Cost of materials consumed 1118287000 1862798000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2374000 -5688000
(d) Employee benefit expense 19718000 40268000
(e) Finance costs 4821000 12694000
(f) Depreciation and amortisation expense 9146000 18224000
(g) Other Expenses
1 Power & Fuel 13223000 28012000
2 Consumption of Stores and Spare Parts 3155000 7332000
3 Discount & Rebate 8590000 15750000
4 Rent including leaser rentals 795000 1548000
5 Listing and other compliance 111000 363000
6 CSR expense 1214000 1253000
7 Membership Fee & Subscription 164000 416000
8 Sitting Fee 220000 470000
9 Security Guard 315000 610000
10 Other Expenses 13830000 27964000
Total other expenses 41617000 83718000
Total expenses 1191215000 2012014000
3 Profit before exceptional and extraordinary items and tax 25996000 55487000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 25996000 55487000
6 Extraordinary items 0 0
7 Profit before tax 25996000 55487000
8 Tax Expense
Current tax 9243000 14916000
Deferred tax -2318000 -2485000
Total tax expenses 6925000 12431000
9 Net Profit Loss for the period from continuing operations 19071000 43056000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 19071000 43056000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 19071000 43056000
17 Details of equity share capital
Paid-up equity share capital 163264000 163264000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.17 2.64
Diluted earnings (loss) per share from continuing and discontinued operations 1.17 2.64
20 Debt equity ratio 0.0037 0.0037
21 Debt service coverage ratio 0.0329 0.0329
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 55487000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 12694000
Adjustments for depreciation and amortisation expense 18224000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -9421000
Other adjustments to reconcile profit (loss) 0
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 to profit (loss) 21497000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -9073000
Adjustments for decrease (increase) in trade receivables -57171000
Adjustments for decrease (increase) in other current assets -6474000
Adjustments for increase (decrease) in trade payables 37661000
Adjustments for increase (decrease) in other current liabilities -107000
Adjustments for provisions 0
Total adjustments for working capital -35164000
Total adjustments for reconcile profit (loss) -13667000
Net cash flows from (used in) operations 41820000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 14916000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 26904000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 26904000
4 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 80368000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties -12590000
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 9421000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 139446000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items 81089000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities 81089000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -66630000
Repayments of borrowings 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -40626000
Net cash flows from (used in) financing activities before extraordinary items -107256000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -107256000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 737000
6 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 737000
Cash and cash equivalents cash flow statement at beginning of period 543000
Cash and cash equivalents cash flow statement at end of period 1280000


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
Equity and liabilities
1 Shareholders' funds
Share capital 163264000
Reserves and surplus 469432000
Money received against share warrants 0
Total shareholders' funds 632696000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 26753000
Deferred tax liabilities (net) 18713000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 0
Total non-current liabilities 45466000
6 Current liabilities
Short-term borrowings 137993000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 763000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 54290000
Total Trade payable 55053000
Other current liabilities 13230000
Short-term provisions 0
Total current liabilities 206276000
Total equity and liabilities 884438000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 206205000
Producing properties 0
Intangible assets 336000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 75715000
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 282256000
ii Non-current investments 150730000
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 102936000
viii Other non-current assets 1767000
Total non-current assets 537689000
Current assets
Current investments 0
Inventories 147127000
Trade receivables 156367000
Cash and cash equivalents 1280000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 0
Other current assets 41975000
Total current assets 346749000
Total assets 884438000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
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
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 Sumit Mohit & Company Yes 31-May-2027


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


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 09-Nov-2023
Amount Raised 329900000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders No
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation The amount of actual allocation was an estimate excluding GST. Therefore, there is difference in the amount of fund utilised for public issue expenditure and general corporate purposes.
Comments of the Audit Committee after review The Audit Committee has noted the variation due to GST not being included in the original amount allocated as per the offer document
Comments of the auditors, if any NO
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in subsidiary Not applicable 202900000 0 203000000 0
2 Funding purchase of machinery for manufacturing chickpea flour and roasted gram flour in our existing maufacturing unit in ranchi Not applicable 36600000 0 36600000 0
3 Funding working capital requirement of our company Not applicable 25000000 0 25000000 0
4 Prepayment or repayment of all or a portion of certain outstanding unsecured borrowings availed by our company Not applicable 20000000 0 20000000 0
5 Public issue Expenditure and General Corporate Purpose Not applicable 44300000 0 51000000 6700000 The amount of actual allocation was an estimate excluding GST. Therefore, there is difference in the amount of fund utilised for the said purpose.


Signatory Details
Name of signatory Sonal Agarwal
Designation of person Company Secretary and Compliance Officer
Place Ranchi
Date 22-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 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)
Total value of transaction during the reporting period





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