PATANJALI2023-01-012023-03-31 PATANJALI2023-01-012023-03-31 PATANJALI2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member PATANJALI2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member PATANJALI2023-03-31 PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentRevenue01Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentRevenue02Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentRevenue03Member PATANJALI2023-01-012023-03-31in-bse-fin:FourReportableSegmentRevenue01Member PATANJALI2023-01-012023-03-31in-bse-fin:FourReportableSegmentRevenue02Member PATANJALI2023-01-012023-03-31in-bse-fin:FourReportableSegmentRevenue03Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentResults01Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentResults02Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentResults03Member PATANJALI2023-01-012023-03-31in-bse-fin:FourReportableSegmentResults01Member PATANJALI2023-01-012023-03-31in-bse-fin:FourReportableSegmentResults02Member PATANJALI2023-01-012023-03-31in-bse-fin:FourReportableSegmentResults03Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentAssets01Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentAssets02Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentAssets03Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentLiabilities01Member PATANJALI2023-03-31in-bse-fin:OneReportableSegmentLiabilities01Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentLiabilities02Member PATANJALI2023-03-31in-bse-fin:OneReportableSegmentLiabilities02Member PATANJALI2023-01-012023-03-31in-bse-fin:OneReportableSegmentLiabilities03Member PATANJALI2023-03-31in-bse-fin:OneReportableSegmentLiabilities03Member PATANJALI2023-01-012023-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PATANJALI2023-01-012023-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PATANJALI2023-01-012023-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PATANJALI2023-01-012023-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500368 PATANJALI NA Patanjali Foods Limited Equity 2022-04-01 2023-03-31 2023-05-30 2023-05-18 INR Lakhs Yearly 13:00:00 18:20:00 2023-05-30 2023-05-30 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2023-01-01 2023-03-31 Audited Standalone 78729240000.00 900306000.00 79629546000.00 61572368000.00 8313624000.00 -484828000.00 771043000.00 236226000.00 433319000.00 5293895000.00 76135647000.00 3493899000.00 0.00 3493899000.00 923626000.00 -66806000.00 856820000.00 0.00 2637079000.00 0.00 0.00 0.00 0.00 2637079000.00 -13757000.00 2623322000.00 0.00 0.00 723837000.00 2 7.30 7.30 0.00 0.00 7.30 7.30 1.The Audit Committee has reviewed the above results and the Board of Directors has approved the above results and its release at their respective meetings held on May 30, 2023. 2.Pursuant to Business Transfer Agreement, as amended, entered with Patanjali Ayurved Limited (PAL), with effect from July 1, 2022 (“Acquisition Date”), the Company has acquired Food Retail Business (“Food Retail Business Undertaking”) as a going concern on a Slump Sale basis for a cash consideration of Rs. 69,000 Lakh. Accordingly, on acquisition date, all the assets acquired including intangible assets identified aggregating to Rs. 73,733.67 Lakh are accounted at fair value in accordance with IND AS 103 on Business Combinations, differential amount of Rs. 3,646.68 Lakh after considering effects of deferred tax liabilities are credited to Capital Reserve. Subsequent to in-principal approval of PAL’s lenders, No Objection Certificate from Lead Banker in respect of said transfer has been received and from other lenders the same is being obtained. 3.The Company has issued 6,61,53,846 equity shares of face value of Rs. 2 each for cash at an issue price of Rs. 650 (including share premium of Rs. 648 per share) per equity shares aggregating to Rs. 4,30,000 Lakh by the way of further public offering (FPO). On April 8, 2022, these equity shares of the Company have been listed on BSE Limited and National Stock Exchange of India Limited. Post allotment of aforesaid shares, the paid up equity share capital of the Company have been increased to Rs. 7,238.37 Lakh divided into 36,19,18,552 equity shares (net of treasury shares) of face value of Rs. 2 each from Rs. 5,915.29 Lakh divided into 29,57,64,706 equity shares (net of treasury shares). Issue related expenses has been adjusted against Security Premium. 4.The utilisation of proceeds of FPO is summarised below :- Rs. in Lakh Objects of the issue as per prospectus Amount to be utilised as per prospectus Revised Amount to be utilised as per Board Approval Utilisation up to March 31, 2023 Unutilised amount as on March 31, 2023 Repayment and/or prepayment of borrowings from consortium of lenders and Patanjali Ayurved Limited, one of our Promoters, in full or part, availed by Company 2,66,382.52 2,66,382.52 2,66,382.52 - Funding incremental working capital requirements of Company 59,342.48 59,342.48 59,342.48 - General corporate purposes 89,644.65 95,976.44* 95,975.81 0.63# Issue related expenses 14,630.35 8,298.56* 7,454.06 844.50# Total 4,30,000.00 4,30,000.00 4,29,154.87 845.13 * The Board of Directors of the Company on April 8, 2022 and June 8, 2022, approved the revised estimate of issue expenses from Rs. 14,630.35 Lakh to Rs. 8,298.56 Lakh. The difference amount of Rs. 6,331.79 Lakh has been earmarked by the Company for the general corporate purpose. General corporate purpose also includes repayment of borrowings. # The FPO proceeds which were unutilised as at March 31, 2023 are parked in FPO Monitoring Agency Bank account and in FPO public issue account. 5.With effect from June 24, 2022, the Company’s name has been changed from “Ruchi Soya Industries Limited” to “Patanjali Foods Limited” as per approval received from Ministry of Corporate Affairs (“MCA”) and shareholders. Remaining Note no. 6,7, 8 & 9 are available on pdf file in outcome of BM dated 30.05.2023. Multi segment 2022-04-01 2023-03-31 Audited Standalone 315246560000.00 2967988000.00 318214548000.00 250865930000.00 32868672000.00 -2992153000.00 2778888000.00 2388508000.00 1596300000.00 18918790000.00 306424935000.00 11789613000.00 0.00 11789613000.00 3175217000.00 -250015000.00 2925202000.00 0.00 8864411000.00 0.00 0.00 0.00 0.00 8864411000.00 -43930000.00 8820481000.00 0.00 0.00 723837000.00 2 97741830000.00 24.54 24.54 0.00 0.00 24.54 24.54 Other Expenses 5293895000.00 Other Expenses 18918790000.00 35830337000.00 795925000.00 0.00 108242000.00 15542372000.00 0.00 0.00 0.00 199047000.00 0.00 0.00 258997000.00 458044000.00 532766000.00 883690000.00 54151376000.00 40699786000.00 176331000.00 15976351000.00 8030977000.00 3374224000.00 0.00 3218863000.00 30776746000.00 6771192000.00 78247724000.00 36756000.00 132435856000.00 723837000.00 97741830000.00 98465667000.00 98465667000.00 781255000.00 0.00 892825000.00 1674080000.00 142226000.00 76913000.00 0.00 40434000.00 1933653000.00 13755087000.00 13380791000.00 3606954000.00 30742832000.00 1255644000.00 20760000.00 0.00 0.00 32019236000.00 17300000.00 0.00 33970189000.00 132435856000.00 Edible Oils 61363881000.00 Food & FMCG 18051844000.00 Wind Turbine Power Generation 87588000.00 Edible Oils 256344487000.00 Food & FMCG 62180833000.00 Wind Turbine Power Generation 532409000.00 79503313000.00 319057729000.00 774073000.00 3811169000.00 78729240000.00 315246560000.00 Edible Oils 1143508000.00 Food & FMCG 2473112000.00 Wind Turbine Power Generation 4560000.00 Edible Oils 1198007000.00 Food & FMCG 11060834000.00 Wind Turbine Power Generation 162943000.00 3621180000.00 12421784000.00 236226000.00 2388508000.00 -108945000.00 During current quarter ended March 31, 2023, based on internal reorganization of its business segments, acquisition of food retail business, increased focus and business review carried out by the Managing Director (Chief Operating Decision Maker - CODM) of the Company, changed the reportable segments. Now the Company has identified the three reportable segments, i.e. Edible oils, Food and FMCG, Wind Turbine Power Generation. Pursuant to the above change, the Company has restated segment information of all comparative previous periods/year in consonance with Ind AS 108 - Operating Segments , including related disclosures. -1756337000.00 3493899000.00 11789613000.00 Edible Oils 90125667000.00 Food & FMCG 23343084000.00 Wind Turbine Power Generation 3062336000.00 116531087000.00 15904769000.00 132435856000.00 Edible Oils 21493447000.00 Food & FMCG 6670215000.00 Wind Turbine Power Generation 0.00 28163662000.00 5806527000.00 33970189000.00 2388508000.00 -8105977000.00 -10744486000.00 0.00 0.00 0.00 0.00 0.00 0.00 4908414000.00 0.00 0.00 0.00 1596300000.00 0.00 0.00 0.00 0.00 0.00 178274000.00 0.00 2381722000.00 0.00 2156000.00 0.00 63344000.00 0.00 -366320000.00 0.00 -12461509000.00 -671896000.00 0.00 0.00 0.00 2721502000.00 0.00 -3393398000.00 0.00 5967500000.00 0.00 0.00 0.00 0.00 0.00 0.00 51291000.00 985577000.00 959000.00 1000022000.00 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 264669000.00 0.00 12897409000.00 0.00 5261229000.00 0.00 0.00 30026755000.00 0.00 0.00 0.00 0.00 0.00 5773601000.00 29999969000.00 0.00 2171000.00 1808463000.00 1390482000.00 0.00 -185681000.00 2413590000.00 4281421000.00 0.00 4281421000.00 3749556000.00 8030977000.00 Items that will not be reclassified to Profit and Loss -20957000.00 Items that will not be reclassified to Profit and Loss -47635000.00 -20957000.00 -47635000.00 0.00 0.00 Items that will be reclassified to Profit and Loss 9622000.00 Items that will be reclassified to Profit and Loss 4951000.00 9622000.00 4951000.00 2422000.00 1246000.00