BIKAJI2024-01-012024-03-31 BIKAJI2024-01-012024-03-31 BIKAJI2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member BIKAJI2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member BIKAJI2024-03-31 BIKAJI2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BIKAJI2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BIKAJI2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member BIKAJI2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543653 BIKAJI NOTLISTED Bikaji Foods International Limited Equity 2023-04-01 2024-03-31 2024-05-23 2024-03-21 INR Lakhs Yearly 15:30:00 18:20:00 2024-05-23 2024-05-23 true Cash Flow Indirect Declaration of unmodified opinion Single segment MANUFACTURING OF BHUJIA, PAPAD, SWEET ETC. 2024-01-01 2024-03-31 Audited Consolidated 6144480000.00 115038000.00 6259518000.00 3301966000.00 200625000.00 -15442000.00 259526000.00 26280000.00 153527000.00 785606000.00 4712088000.00 1547430000.00 0.00 1547430000.00 316110000.00 68515000.00 384625000.00 0.00 1162805000.00 0.00 0.00 0.00 0.00 1162805000.00 -6449000.00 1156356000.00 0.00 0.00 1155935000.00 421000.00 250382000.00 1 4.64 4.64 0.00 0.00 4.64 4.64 The Board of Directors of the Parent Company, at its meeting held on January 25, 2022, had considered, and approved the merger of Hanuman Agrofood Private Limited (“HAPL” or “Transferor Company”) into the Parent Company by way of a composite scheme of amalgamation between the Parent Company and the Transferor Company (“the Scheme”). The Jaipur Bench of the Hon’ble National Company Law Tribunal (‘NCLT’), through its order dated January 5, 2024 has approved the Scheme with the appointed date of the merger being April 01, 2022. As per guidance on accounting for common control transactions contained in Ind AS 103 “Business Combinations” the merger has been accounted for using the using the pooling of interest method. However, the accounting treatment pursuant to the Scheme has not been given effect to from the date as required under Ind AS 103 - Business Combinations, which is the date of control establishment i.e. November 24, 2022. Accordingly, the figures for the respective comparative periods and year have been restated to give effect to the aforesaid merger with effect from the April 01, 2022 as per the requirement of general circular no. 09/2019 dated August 21, 2019 of the Companies Act, 2013. Accordingly, the assets and liabilities of the transferor Company has been transferred thereon resulting to recognition of the differential amount in other equity in the books of accounts of the Parent Company. Single segment 2023-04-01 2024-03-31 Audited Consolidated 23293366000.00 273262000.00 23566628000.00 14446495000.00 720700000.00 -82554000.00 1167296000.00 106337000.00 600595000.00 3128262000.00 20087131000.00 3479497000.00 0.00 3479497000.00 743727000.00 101144000.00 844871000.00 0.00 2634626000.00 0.00 0.00 0.00 0.00 2634626000.00 -8522000.00 2626104000.00 0.00 0.00 2648462000.00 -22358000.00 250382000.00 1 11933155000.00 10.63 10.63 0.00 0.00 10.63 10.63 Other expenses 785606000.00 Other expenses 3128262000.00 -22234000.00 7276236000.00 123252000.00 58670000.00 37714000.00 12738000.00 0.00 0.00 0.00 313372000.00 0.00 692639000.00 627105000.00 1633116000.00 36830000.00 1193806000.00 10372362000.00 821420000.00 0.00 1035438000.00 86537000.00 1687350000.00 0.00 310460000.00 3119785000.00 0.00 1021471000.00 4962676000.00 0.00 0.00 15335038000.00 250382000.00 11933155000.00 12183537000.00 12161303000.00 184070000.00 0.00 53213000.00 237283000.00 13073000.00 414357000.00 0.00 334838000.00 999551000.00 1002929000.00 589251000.00 323418000.00 1915598000.00 186786000.00 56890000.00 14910000.00 0.00 2174184000.00 0.00 0.00 3173735000.00 15335038000.00 The Board of Directors of the Parent Company, at its meeting held on January 25, 2022, had considered, and approved the merger of Hanuman Agrofood Private Limited (“HAPL” or “Transferor Company”) into the Parent Company by way of a composite scheme of amalgamation between the Parent Company and the Transferor Company (“the Scheme”). The Jaipur Bench of the Hon’ble National Company Law Tribunal (‘NCLT’), through its order dated January 5, 2024 has approved the Scheme with the appointed date of the merger being April 01, 2022. As per guidance on accounting for common control transactions contained in Ind AS 103 “Business Combinations” the merger has been accounted for using the using the pooling of interest method. However, the accounting treatment pursuant to the Scheme has not been given effect to from the date as required under Ind AS 103 - Business Combinations, which is the date of control establishment i.e. November 24, 2022. Accordingly, the figures for the respective comparative periods and year have been restated to give effect to the aforesaid merger with effect from the April 01, 2022 as per the requirement of general circular no. 09/2019 dated August 21, 2019 of the Companies Act, 2013. Accordingly, the assets and liabilities of the transferor Company has been transferred thereon resulting to recognition of the differential amount in other equity in the books of accounts of the Parent Company. 106224000.00 -26983000.00 -226938000.00 0.00 -368544000.00 -6025000.00 12595000.00 -14016000.00 0.00 19669000.00 0.00 -245096000.00 0.00 600595000.00 -19404000.00 25215000.00 0.00 -133000.00 69380000.00 -5027000.00 0.00 204644000.00 38333000.00 94000.00 0.00 0.00 0.00 -31160000.00 0.00 -275865000.00 3203632000.00 0.00 0.00 0.00 756806000.00 0.00 2446826000.00 0.00 0.00 0.00 109972000.00 0.00 0.00 0.00 0.00 0.00 1283016000.00 20449000.00 6961000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 340522000.00 10100000.00 0.00 0.00 0.00 185203000.00 0.00 -463684000.00 0.00 -1988403000.00 0.00 0.00 127563000.00 0.00 0.00 0.00 0.00 0.00 26472000.00 297385000.00 0.00 0.00 187112000.00 97072000.00 0.00 -111684000.00 -539218000.00 -80795000.00 -62000.00 -80857000.00 149025000.00 68168000.00 Remeasurements (loss) on net defined benefit plans -8748000.00 Remeasurements (loss) on net defined benefit plans -11414000.00 -8748000.00 -11414000.00 -2208000.00 -2879000.00 Exchange Difference on translation of foreign operations 122000.00 Exchange Difference on translation of foreign operations 18000.00 122000.00 18000.00 31000.00 5000.00