CCL2023-10-012023-12-31 CCL2023-10-012023-12-31 CCL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member CCL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member CCL2023-12-31 CCL2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CCL2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 519600 CCL NOTLISTED CCL Products (India) Limited Equity 2023-04-01 2024-03-31 2024-02-05 2024-01-28 INR Lakhs Third quarter 18:00:00 19:15:00 2024-02-05 2024-02-05 Not applicable Single segment Coffee and coffee related products 2023-10-01 2023-12-31 Unaudited Consolidated 6644821000.00 11305000.00 6656126000.00 4286614000.00 0.00 -378067000.00 358784000.00 231968000.00 221744000.00 1268150000.00 5989193000.00 666933000.00 0.00 666933000.00 35695000.00 -1615000.00 34080000.00 0.00 632853000.00 0.00 0.00 0.00 0.00 632853000.00 59603000.00 692456000.00 632853000.00 0.00 692456000.00 0.00 266056000.00 2 4.76 4.75 0.00 0.00 4.76 4.75 0.01 0.05 1. The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules 2016 2. The above financial results as recommended by the Audit Committee are considered and approved by the Board of Directors at their meeting held on 5th February, 2024. 3. The Standalone Financial results are reviewed by the Statutory Auditors of the Company as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and financials of M/s. Ngon Coffee Company Limited, material overseas subsidiary of the Company were reviewed by NSVR & Associates LLP. 4. (a) The Standalone operations of the Company relates to two segments viz., Coffee and Coffee related products and FMCG Products Division. However FMCG Products Division does not meet the reportable segment requirements as per Ind AS 108. (b) The Consolidated operations of the Company relates to two segments: i) Coffee and Coffee related Products ii) Food Products However, the second segment i.e., food products does not meet the reportable segment requirements as per IND AS 108. 5. On October 18, 2023, the Hon'ble National Company Law Tribunal (NCLT) approved the Scheme of Demerger of Marketing and Distribution of Coffee and FMCG Products Division of Continental Coffee Private Limited into CCL Products (India) Limited with an appointed date as October 1, 2022. Following the guidance available under Appendix C of Ind AS 103, the financial information in the financial statements in respect of prior periods has been restated from that date. Consequently, the financial information for the quarter ended December 31, 2022, for the period ended December 31, 2022 and the year ended March 31, 2023 was restated to give effect to this demerger. 6. The Board of Directors declared an interim dividend of Rs.2.50/- per equity share of Rs.2/- each for the financial year 2023-24. 7. Previous Year/Period figures have been regrouped, wherever necessary, inline with the current period/year presentation. 8. The results for the Quarter ended 31st December, 2023 are also available on Bombay Stock Exchange website, the National Stock Exchange website and on the Company's website. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 19269837000.00 22063000.00 19291900000.00 11648146000.00 0.00 -268612000.00 993352000.00 564225000.00 671372000.00 3625232000.00 17233715000.00 2058185000.00 0.00 2058185000.00 170997000.00 38635000.00 209631000.00 0.00 1848554000.00 0.00 0.00 0.00 0.00 1848554000.00 13747000.00 1862301000.00 1848554000.00 0.00 1848554000.00 0.00 266056000.00 2 13.90 13.87 0.00 0.00 13.90 13.87 0.01 0.05 Other Expenses 1268150000.00 Other Expenses 3625232000.00 0.00 0.00 Items that will be reclassified to profit or loss 59603000.00 Items that will be reclassified to profit or loss 12846000.00 59603000.00 12846000.00 0.00 -901000.00