HNDFDS2024-07-012024-09-30 HNDFDS2024-07-012024-09-30 HNDFDS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member HNDFDS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member HNDFDS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member HNDFDS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member HNDFDS2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 519126 HNDFDS NA Hindustan Foods Limited Equity 2024-04-01 2025-03-31 2024-11-12 2024-11-06 INR Lakhs Half yearly 12:00:00 17:00:00 2024-11-12 2024-11-12 true Cash Flow Indirect Not applicable Single segment Contract Manufacturing 2024-07-01 2024-09-30 Unaudited Consolidated 8832001000.00 27524000.00 8859525000.00 7104083000.00 1553000.00 -147311000.00 524491000.00 207737000.00 200504000.00 650588000.00 8541645000.00 317880000.00 0.00 317880000.00 78509000.00 10099000.00 88608000.00 0.00 229272000.00 0.00 0.00 0.00 0.00 229272000.00 -286000.00 228986000.00 229272000.00 0.00 228986000.00 0.00 229147000.00 2 2.00 2.00 0.00 0.00 2.00 2.00 1) The unaudited consolidated financial results of Hindustan Foods Limited (“ The Holding Company”) and its subsidiaries ( together referred to as “ the Group”) for the quarter and six months ended September 30, 2024 have been duly reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 12, 2024. The Statutory Auditors of the Holding Company have expressed an unmodified conclusion on the above unaudited consolidated financial results.These unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. 2) The Group is predominantly engaged in a single business segment which is Contract Manufacturing and the Chief Operating Decision Maker (CODM) reviews the operations of the Group as contract manufacturing. Consequently, no separate segment information has been furnished as per Ind AS 108 Operating segments . 3) During the previous quarter ended June 30, 2024, KNS Shoetech Private Limited ( KNS Shoetech ) , a Wholly Owned Subsidiary of the Holding Company has executed a Business Transfer agreement with SSIPL Retail Limited (“SSIPL”) for acquisition of two manufacturing facilities situated at Sirmour, Himachal Pradesh and one manufacturing facility situated at Sonipat, Haryana for a cash consideration of Rs. 7,098.36 Lakhs on slump sale and going concern basis . During the quarter ended June 30, 2024 , the Group has accounted for the acquisition on provisional basis and has recognised net assets of Rs 7,952.08 Lakhs and the capital reserve amounting to Rs 853.72 Lakhs (after adjustment of related tax). During the quarter ended September 30, 2024, the Group has finalised the purchase price allocation. The figures for quarter and six months ended September 30, 2024, which includes figures of SSIPL for the quarter and six months ended September 30, 2024 respectively, are not comparable with the previous corresponding quarter and six months ended September 30,2023. 4) Subsequent to the quarter ended 30th September 2024, KNS Shoetech Private Limited (‘KNS’), a Wholly Owned Subsidiary of the Company has allotment of 9,33,100 (Nine Lakhs Thirty Three Thousand One Hundred) Compulsorily Convertible Preference Shares (“CCPS”) of face value of Rs. 10/- each at an issue price of Rs. 50/- each and paid-up price of Rs. 12.5/- each to the certain identified allottees and the balance payment to be received by KNS in tranches as and when called by KNS. 5)Subsequent to the quarter ended 30th September 2024, KNS Shoetech Private Limited (‘KNS’), a Wholly Owned Subsidiary of the Company has allotment of 19,15,640 (Nineteen Lakhs Fifteen Thousand Six Hundred Forty) Compulsorily Convertible Debentures (‘CCDs’) of face value of Rs. 10/- each at an issue price of Rs. 50/- each and paid-up price of Rs. 12.5/- each to the certain identified allottees and the balance payment to be received by KNS in tranches as and when called by KNS. 6) Previous period/ year figures have been re-grouped, re-arranged and re-classified wherever necessary to conform to current period's classification. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 17512766000.00 56128000.00 17568894000.00 14071650000.00 3676000.00 -309556000.00 1048900000.00 405299000.00 395983000.00 1272624000.00 16888576000.00 680318000.00 0.00 680318000.00 169522000.00 9021000.00 178543000.00 0.00 501775000.00 0.00 0.00 0.00 0.00 501775000.00 -307000.00 501468000.00 501775000.00 0.00 501468000.00 0.00 229147000.00 2 4.38 4.38 0.00 0.00 4.38 4.38 Manufacturing and operating costs 465872000.00 Other Expenses 184716000.00 Manufacturing and operating costs 920049000.00 Other Expenses 352575000.00 9781931000.00 42790000.00 0.00 65215000.00 84030000.00 3395000.00 0.00 0.00 24000.00 0.00 0.00 239090000.00 239114000.00 54266000.00 292403000.00 10563144000.00 6922353000.00 0.00 2239303000.00 639184000.00 67439000.00 0.00 1314799000.00 4260725000.00 0.00 575597000.00 11758675000.00 0.00 0.00 22321819000.00 229147000.00 6822225000.00 7051372000.00 7051372000.00 5471423000.00 0.00 535055000.00 6006478000.00 233408000.00 434629000.00 0.00 14000.00 6674529000.00 2055078000.00 5612852000.00 407400000.00 8075330000.00 316917000.00 14714000.00 188957000.00 0.00 8595918000.00 0.00 0.00 15270447000.00 22321819000.00 405299000.00 -1526390000.00 -105807000.00 0.00 142677000.00 0.00 0.00 -130514000.00 0.00 820197000.00 0.00 6992000.00 0.00 395983000.00 0.00 -1264000.00 0.00 90208000.00 0.00 -3932000.00 0.00 36179000.00 0.00 0.00 0.00 895000.00 0.00 -425000.00 0.00 57740000.00 738058000.00 0.00 0.00 0.00 23000.00 0.00 738035000.00 0.00 709836000.00 0.00 24000.00 0.00 0.00 0.00 0.00 2427000.00 720452000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18670000.00 0.00 629887000.00 0.00 -779328000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1137568000.00 467283000.00 0.00 45383000.00 0.00 382185000.00 0.00 3219000.00 245936000.00 204643000.00 2733000.00 207376000.00 431808000.00 639184000.00 -455000.00 -508000.00 -169000.00 -201000.00 0.00 0.00