5324972025-10-012025-12-315324972025-04-012025-12-315324972025-10-012025-12-31in-capmkt:OtherExpenses1Member5324972025-10-012025-12-31in-capmkt:OtherExpenses2Member5324972025-10-012025-12-31in-capmkt:OtherExpenses3Member5324972025-04-012025-12-31in-capmkt:OtherExpenses1Member5324972025-04-012025-12-31in-capmkt:OtherExpenses2Member5324972025-04-012025-12-31in-capmkt:OtherExpenses3Member5324972025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324972025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25324972025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324972025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares532497RADICONOTLISTEDINE944F01028RADICO KHAITAN LIMITEDMain BoardEquity2025-04-012026-03-312026-01-222026-01-12INRLakhsQuarterlyThird quarterSingle segmentAlcohol and Alcoholic Beverages2026-01-2213:00:002026-01-2213:50:00Not applicable2025-10-012025-12-31UnauditedConsolidated542383820002609700054264479000845957600027901000-21373800069699300016420900037189400042595838000521026730002161806000-955900002066216000509754000554600051530000001550916000000-15860001549330000-1342300015359070000000267787000211.5711.560011.5711.56Notes: <BR> 1. The unaudited Consolidated financial results of Radico Khaitan Limited (the 'Holding Company'), its <BR> wholly owned subsidiary, its step-down subsidiaries and Joint Ventures (the "Group") for the quarter <BR> and nine month ended December 31, 2025 (the 'Statement') have been reviewed by the Audit <BR> Committee and approved by the Board of Directors at its meeting held on January 22, 2026. The <BR> statutory auditors have expressed an unmodified conclusion on these Statement. <BR> 2. These Statement have been prepared in accordance with the recognition and measurement principles <BR> laid down in the applicable Indian Accounting Standards specified under Section 133 of the <BR> Companies Act 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 <BR> (as amended) and other accounting principles generally accepted in India and is in compliance with <BR> presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligation and <BR> Disclosure Requirements) Regulations, 2015 (as amended). <BR> 3. As the Group's business activity falls within a single primary business segment, namely Alcohol and <BR> Alcoholic Beverages, the disclosure requirements as per Ind-AS 108 "operating segments" are not <BR> applicable. <BR> 4. The Holding Company has completed the acquisition of 47.5% equity stake (on a fully diluted basis) in <BR> D'YAVOL Spirits B.V. on October 12, 2025 and a similar stake in D'YAVOL Spirits Private Limited on <BR> December 03, 2025. Based on the terms of the Share Subscription and Shareholders' Agreement <BR> (SHA) and considering the requirements of Ind AS 110: Consolidated Financial Statements and Ind <BR> AS 28: Investments in Associates and Joint Ventures, the investment has been concluded as joint <BR> control and accordingly, the Holding Company has consolidated these entities using equity method in <BR> its financial results. <BR> 5 <BR> (i) The Government of India has notified four New Labour Codes ("NLC") on November 21, 2025: the <BR> Code on Wages, 2019; Industrial Relations Code, 2020; the Code on Social Security, 2020; and <BR> the Occupational Safety, Health and Working Conditions Code, 2020. <BR> The Group has carried out an assessment of the impact on past service cost relating to gratuity <BR> and leave ericashment, arising primarily from the revision in the definition of Wages. As a result, an <BR> incremental expense of Rs 955.90 Lakhs has been recorded in the books of account. Given the <BR> non-recurring nature and the quantum of the amount involved the same has been disclosed as an <BR> exceptional item in the results for the quarter and nine months ended December 31, 2025. The <BR> Company continues to monitor and assess the impact of further government clarifications, state <BR> specific rules and will provide appropriate updates based on such development as and when <BR> necessary. <BR> (ii) During the quarter ended June 30, 2025, the Holding Company paid an amount of Rs. 699.36 <BR> Lakhs pertaining to demand raised by the Municipal Council of Rampur on re-assessment of the <BR> House and Water Tax pertaining to the period from April 01, 2019 to March 31, 2025. The same <BR> has been disclosed as an exceptional item. <BR> 6. The Holding Company has allotted 15,943 equity shares and 85,989 equity shares of face value of Rs. <BR> 2/- each during the quarter and period ended December 31, 2025 respectively, on exercise of <BR> Employee Stock Option by the eligible employees, as per the ESOP Scheme 2006. <BR> 7. Figures of previous period/year have been regrouped/rearranged wherever necessary. The impact of <BR> the same is not material to the user of the Statement.2025-04-012025-12-31UnauditedConsolidated157940778000603120001580010900002524502700054641000-23023000183426900048636200011083040001234600550001521656350005835455000-1655260005669929000137019000061772000143196200004237967000000121760004250143000-3573000042144130000000267787000231.7531.710031.7531.71Excise duty on sales38770927000Selling & distribution expenses1758249000Other expenses2066662000Excise duty on sales112473646000Selling & distribution expenses4769416000Other expenses6216993000Re-measurement of defined benefit plan-18033000Share in Other comprehensive income/(expenses)71000-17962000Re-measurement of defined benefit plan-48033000Share in Other comprehensive income/(expenses)214000-47819000-4539000-12089000-13423000-35730000