MEGASTAR2023-10-012023-12-31 MEGASTAR2023-10-012023-12-31 MEGASTAR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member MEGASTAR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member MEGASTAR2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541352 MEGASTAR NOTLISTED Megastar Foods Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-02-05 INR Lakhs Third quarter 10:30:00 12:55:00 2024-02-13 2024-02-13 Not applicable Single segment Flour Mill 2023-10-01 2023-12-31 Unaudited Standalone 725674000.00 308000.00 725982000.00 426196000.00 216861000.00 2694000.00 18868000.00 9508000.00 6540000.00 29150000.00 709817000.00 16165000.00 0.00 16165000.00 3516000.00 -625000.00 2891000.00 0.00 13274000.00 0.00 0.00 0.00 0.00 13274000.00 268000.00 13542000.00 0.00 0.00 100037000.00 10 1.33 1.33 0.00 0.00 1.33 1.33 1. The above unaudited standalone financial results of Megastar Foods Limited ( the Company ) for the quarter and nine months ended 31st December, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 13, 2024. 2. The standalone unaudited financial results for the quarter and nine months ended December 31, 2023, have been prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3. The Statutory Auditors of the Company have carried out Limited Review Report of the above Standalone Unaudited Financial Results for the Quarter and Nine Months ended December 31, 2023, in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, on which they have not expressed any reservation or qualification. The Statutory Auditors have subjected themselves to the peer review process of the Institute of Chartered Accountants of India and hold a valid certificate issued by the Peer Review Board of the Institute of Chartered Accountants of India. 4. In terms of Regulation 33 (2)(a) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Managing Director and Chief Financial Officer of the Company have certified that the above financial results do not contain any false or misleading statements or figures and do not omit any material fact which may make the statements or figures contained therein misleading. 5.The Shareholders of the Company vide a special resolution passed in the Extraordinary General Meeting held on 23.12.2023, approved the issuance of 13,00,000 Equity shares of Rs. 10 each fully paid up on a preferential basis at an issue price of Rs. 326 each including a premium of Rs. 316/- per share. Further, the Company has received in-principle approval for issuance of 12,90,000 Equity shares of Rs. 10 each on Preferential Basis from both the Stock Exchanges on January 17, 2024. The Board of Directors in their meeting held on 31.01.2024 have allotted 12,90,000 Equity shares of Rs. 10 each fully paid up on a preferential basis at an issue price of Rs. 326 each including a premium of Rs. 316/- per share . 6. The company is primarily engaged in business of manufacturing of wheat & wheat products and accordingly there is no separate reportable segment under Ind AS 108. 7. Figures pertaining to previous year/periods have been regrouped/rearranged, reclassified and restated wherever necessary to make them comparable with those of current year/period. 8. The Unaudited Standalone Financial Results for the Quarter and Nine Months ended December 31, 2023 are available on the website of BSE Limited at http://www.bseindia.com, National Stock Exchange of India Limited at https://www.nseindia.com and on the website of the Company at https://www.megastarfoods.com Single segment 2023-04-01 2023-12-31 Unaudited Standalone 1914133000.00 20380000.00 1934513000.00 1143021000.00 529051000.00 -3242000.00 52009000.00 38477000.00 19014000.00 86981000.00 1865311000.00 69202000.00 0.00 69202000.00 15234000.00 832000.00 16066000.00 0.00 53136000.00 0.00 0.00 0.00 0.00 53136000.00 -150000.00 52986000.00 0.00 0.00 100037000.00 10 5.31 5.31 0.00 0.00 5.31 5.31 Other Expenses 29150000.00 Other Expenses 86981000.00 358000.00 -201000.00 90000.00 -51000.00 0.00 0.00