TATACONSUM2024-07-012024-09-30 TATACONSUM2024-07-012024-09-30 TATACONSUM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member TATACONSUM2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member TATACONSUM2024-09-30 TATACONSUM2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TATACONSUM2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member TATACONSUM2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TATACONSUM2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member TATACONSUM2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member TATACONSUM2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500800 TATACONSUM NotListed TATA CONSUMER PRODUCTS LIMITED Equity 2024-04-01 2025-03-31 2024-10-18 2024-10-11 INR Crores Half yearly 14:00:00 16:25:00 2024-10-18 2024-10-18 true Cash Flow Indirect Not applicable Single segment Segment information is reported as part of consolidated financial statements. 2024-07-01 2024-09-30 Unaudited Standalone 30457600000.00 201000000.00 30658600000.00 10732100000.00 10176500000.00 -686800000.00 1489400000.00 735900000.00 532200000.00 5314900000.00 28294200000.00 2364400000.00 -152000000.00 2212400000.00 -24400000.00 6700000.00 -17700000.00 0.00 2230100000.00 0.00 0.00 0.00 0.00 2230100000.00 -3500000.00 2226600000.00 0.00 0.00 989400000.00 1 2.31 2.31 0.00 0.00 2.31 2.31 0.00 0.04 0.05 1. In accordance with the Scheme of arrangement (Scheme) between NourishCo Beverages Limited, Tata SmartFoodz Limited, and Tata Consumer Soulfull Private Limited (wholly owned subsidiaries) with the Company as approved by Hon’ble National Company Law Tribunal, Kolkata Bench, on July 18, 2024 the businesses of respective subsidiaries stand transferred to the Company with effect from the Effective date of September 1, 2024 with an Appointed date of April 1, 2024. The amalgamation has been accounted in accordance with “Pooling of interest method” as laid down in Appendix C - ‘Business combinations of entities under common control’ of Ind AS 103 notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015. Accordingly, comparatives have been restated to give effect of the amalgamation from the beginning of the previous year. 2. For the quarter, Revenue from operations at Rs 3046 Crores increased by 16% over corresponding quarter of the previous year. Excluding acquisitions the growth is 7%, driven by underlying growth in India branded Business and Non-Branded Business. Operating performance in branded business was impacted by tea cost inflation partly offset by improvement in Non-Branded Business. Consequently, Profit before exceptional items and tax at Rs 236 Crores is lower by 37%, coupled with increase in finance cost and lower other income. Profit after tax at Rs 223 Crores is lower by 14% after incorporating the benefit of one-time tax credit of Rs 74 Crores on merger of wholly owned subsidiaries. 3. Exceptional item for the current quarter represents legal and professional costs of Rs 11 Crores relating to the Scheme of arrangement, and professional fees for business acquisition and post-acquisition integration cost of Rs 4 Crore. Exceptional item for the corresponding quarter of previous year represents costs relating to business restructure and reorganisation of Rs 15 Crores. 4. Consequent to the amalgamation of erstwhile Tata Coffee Limited and the wholly owned Subsidiaries (refer note 1) with the Company with effect from the Appointed date of January 1, 2024 and April 1, 2024 respectively, comparatives have been restated from the beginning of the previous year in accordance with Ind AS 103 – Business Combinations. 5. In accordance with Ind AS 108 “Operating Segments”, segment information has been given in the consolidated financial results, and therefore, no separate disclosure on segment information is given in these standalone financial results. 6. Statement of Assets and Liabilities as at September 30, 2024 along with Cash flow Statement for the period ended September 30, 2024 is annexed. 7. Additional disclosures as per Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is annexed. 8. The aforementioned results were reviewed by the Audit Committee of the Board on October 17, 2024 and subsequently taken on record by the Board of Directors at its meeting held on October 18, 2024. The Statutory Auditors of the Company have conducted limited review on these results. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 62475500000.00 311800000.00 62787300000.00 21777100000.00 19625200000.00 -889100000.00 2958900000.00 1500900000.00 1066600000.00 11453700000.00 57493300000.00 5294000000.00 -248000000.00 5046000000.00 905400000.00 60200000.00 965600000.00 0.00 4080400000.00 0.00 0.00 0.00 0.00 4080400000.00 -4600000.00 4075800000.00 0.00 0.00 989400000.00 1 4.25 4.25 0.00 0.00 4.25 4.25 0.00 0.04 0.05 Other expenses 5314900000.00 Other expenses 11453700000.00 9741600000.00 98000000.00 0.00 38599500000.00 25043600000.00 224600000.00 0.00 0.00 95687800000.00 0.00 47400000.00 413100000.00 96148300000.00 0.00 2436100000.00 172291700000.00 19561900000.00 1136200000.00 6223200000.00 282600000.00 1357700000.00 1556700000.00 473900000.00 11030300000.00 0.00 4728600000.00 35320800000.00 0.00 0.00 207612500000.00 989400000.00 160441600000.00 161431000000.00 161431000000.00 0.00 0.00 4761900000.00 4761900000.00 1935200000.00 6575300000.00 0.00 88200000.00 13360600000.00 10220800000.00 18789400000.00 1389300000.00 30399500000.00 1336600000.00 1033500000.00 51300000.00 0.00 32820900000.00 0.00 0.00 46181500000.00 207612500000.00 1500900000.00 -2972700000.00 -899000000.00 0.00 0.00 0.00 0.00 0.00 0.00 -902300000.00 0.00 0.00 0.00 1066600000.00 0.00 0.00 0.00 0.00 0.00 -1900000.00 68100000.00 150100000.00 37900000.00 0.00 0.00 -92800000.00 248000000.00 0.00 0.00 -2233500000.00 2812500000.00 0.00 0.00 0.00 1500900000.00 0.00 1311600000.00 0.00 18089800000.00 0.00 0.00 0.00 0.00 0.00 0.00 9500000.00 513200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2305000000.00 3287500000.00 0.00 0.00 68100000.00 161800000.00 0.00 -1065200000.00 0.00 -18446300000.00 0.00 0.00 29760600000.00 0.00 0.00 0.00 0.00 0.00 25177800000.00 29400000000.00 243200000.00 0.00 7384500000.00 1340100000.00 0.00 0.00 16570600000.00 -564100000.00 0.00 -564100000.00 846700000.00 282600000.00 Remeasurement of defined benefit plans -52400000.00 Changes in fair valuation of equity instruments 48700000.00 Remeasurement of defined benefit plans -97900000.00 Changes in fair valuation of equity instruments 83400000.00 -3700000.00 -14500000.00 -7800000.00 -15200000.00 Gains/(loss) on effective portion of cash flow hedges -10200000.00 Gains/(loss) on effective portion of cash flow hedges -7100000.00 -10200000.00 -7100000.00 -2600000.00 -1800000.00