5315312025-04-012025-06-305315312025-04-012025-06-30in-capmkt:OtherExpenses1Member5315312025-04-012025-06-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares531531HATSUNNOTLISTEDINE473B01035HATSUN AGRO PRODUCT LIMITEDMain BoardEquity2025-04-012026-03-312025-07-182025-07-10INRCroresQuarterlyFirst quarterSingle segmentMilk and Milk products2025-07-1815:30:002025-07-1816:45:00Declaration of unmodified opinion2025-04-012025-06-30UnauditedConsolidated259028000003920000025942000000156987000006150000017745000006886000004338000001371300000407120000024099600000184240000001842400000554400000-63900000490500000013519000000000135190000015000001353400000000022280000016.076.07006.076.070001The Statement of Unaudited Consolidated Financial Results the Statement of Hatsun Agro Product Limited the Parent and its whollyowned subsidiary Milk Mantra Dairy Private Limited the Parent and its whollyowned subsidiary together referred to as the Group for the quarter ended June 30 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 18 2025 The statutory auditors have expressed an unmodified review conclusion on the consolidated financial results for the quarter ended June 30 2025 <BR> 2The Statement has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 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 and in compliance with Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015 as amended <BR> 3The financial results for the year ended March 31 2025 have been audited and for the quarter ended March 31 2025 have been reviewed by the statutory auditors of the Company The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the financial year ended March 31 2025 and published yeartodate figures for nine months ended December 31 2024 which were subjected to limited review by the statutory auditors <BR> 4Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker CODM evaluates the Group’s performance and allocates resources based on analysis of various performance indicators by operating segments The Group operates in a single segment viz milk and milk products and hence segment information has not been separately disclosed <BR> 5During the quarter and year ended March 31 2025 pursuant to the approval of the Board of Directors the Parent had acquired the entire shareholding equity and preference of Milk Mantra Dairy Private Limited MMDPL from their existing shareholders for an aggregate cash consideration of Rs233 crores Pursuant to the same MMDPL had become a subsidiary of the Parent with effect from January 27 2025 <BR> The Parent had accounted for the above acquisition in accordance with Ind AS 103 and carried out a purchase price allocation using an independent expert based on which the Parent had accounted for the identified tangible and intangible assets and liabilities at their respective fair values and the resultant goodwill during the quarter and year ended March 31 2025 <BR> 6The figures for the quarter ended June 30 2024 represent the standalone financial results of the Parent for the relevant period The figures for the quarters ended June 30 2025 and March 31 2025 and year ended March 31 2025 include the financial results of the Parent and its whollyowned subsidiary Milk Mantra Dairy Private Limited refer Note 5 Hence the reported numbers for the quarters ended June 30 2025 and March 31 2025 and year ended March 31 2025 are not comparable with the results for the quarter ended June 30 2024 <BR> 7The Board of Directors of the Parent at their meeting held on April 28 2025 approved the Scheme of Amalgamation under Sections 230 to 232 and other applicable provisions of the Companies Act 2013 and the rules made thereunder for mergeramalgamation of the whollyowned subsidiary Milk Mantra Dairy Private Limited with Hatsun Agro Product Limited with an appointed date of April 01 2025 or such other date as approved by the appropriate authority The said Scheme has been filed during the current quarter and is subject to approval of the National Company Law Tribunal NCLT and other appropriate authorities Pending approval of the said Scheme no adjustments have been made with respect to the proposed amalgamation in the consolidated financial results for the quarter ended June 30 2025 <BR> 8The Board at its meeting held on July 18 2025 declared an interim dividend of Rs6 per equity share of Re1 each 600% on the fully paidup equity shares of the Parent numbering 222748268 aggregating to a sum of Rs133 65 crores This is the first interim dividend for the financial year 202526 <BR> Other expenses4071200000-21000006000001500000UnauditedtrueDELOITTE HASKINS & SELLS LLPtrue2027-07-31