5413522025-10-012025-12-315413522025-04-012025-12-315413522025-10-012025-12-31in-capmkt:OtherExpenses1Member5413522025-04-012025-12-31in-capmkt:OtherExpenses1Member5413522025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15413522025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares541352MEGASTARNOTLISTEDINE00EM01016Megastar Foods LtdMain BoardEquity2025-04-012026-03-312026-02-052026-01-29INRLakhsQuarterlyThird quarterSingle segmentFlour Mill2026-02-0511:00:002026-02-0513:00:002025-10-012025-12-31UnauditedConsolidated14121350001665000141380000010028700002199140001252900031154000360720002307400050978000137659100037209000037209000395600026240006580000030629000000030629000-361200027017000306290000270170000112937000102.672.67002.672.670.00750.0140.02071. The above unaudited standalone financial results of Megastar Foods Limited ("the Company") for the quarter and nine Months ended Dec 31, 2025. have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 05.02.2026. <BR> 2. The standalone unaudited financial results for the quarter and nine Months ended Dec 31, 2025. , have been prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standards (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. <BR> 3. The Statutory Auditors of the Company have carried out Limited Review Report of the above Standalone Unaudited Financial Results for the Quarter and nine Months ended Dec 31, 2025. in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, on which they have not expressed any reservation or qualification. The Statutory Auditors have subjected themselves to the peer review process of the Institute of Chartered Accountants of India and hold a valid certificate issued by the Peer Review Board of the Institute of Chartered Accountants of India. <BR> 4. The Company is currently engaged in the manufacture and sale of wheat products, which is considered a single business segment. Due to the unavailability of separate information for manufacturing and trading-related sales and expenses, these activities are accounted for as one segment. <BR> 5. The Company does not have exceptional or extraordinary items to report for the above period. <BR> 6. Following are the figures of interest cost on general & specific borrowings capitalised in the cost of PPE & CWIP: <BR> Particulars Quarter ended Nine Months ended Year ended <BR> (Unaudited) (Unaudited) (Audited) <BR> 'Interest cost 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> capitalised in <BR> PPE & CWIP -- -- 82.61 -- 272.84 272.84 <BR> 7. In terms of Regulation 33 (2)(a) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Managing Director and Chief Financial Officer of the Company have certified that the above financial results do not contain any false or misleading statements or figures and do not omit any material fact which may make the statements or figures contained therein misleading. <BR> 8.The figures for the quarter ended Dec 31, 2025 are the balancing figures between the unaudited figures in respect of the year to date figures up to Dec 31, 2025 and unaudited published figures up to the period ended Sept 30, 2025. <BR> 9. These unaudited standalone financial results for the quarter and nine months ended Dec 31, 2025 have been rounded off to nearest rupees in lakhs upto two decimal places, which is in line with the requirement of Ind AS Schedule III of the Companies Act, 2013. Accordingly, figures of the corresponding periods presented have also been aligned to the latest period presented. <BR> 10. Formula used for Calculation of ratio and Finacial Indicators are below: <BR> Debt/Equity Ratio= Total Debt/Shareholder's Equity <BR> Debt service Coverage Ratio (DSCR)= Earnings Available for Debt Service before tax/Debt Service <BR> Interest Service Coverage Ratio= Earnings Before Interest & Taxes/Interest For the Period <BR> 11. Figures & ratios pertaining to previous year/periods have been regrouped/rearranged, reclassified and restated wherever necessary to make them comparable with those of current year/period. <BR> 12.The Unaudited Standalone Financial Results for the Quarter and nine months ended Dec 31, 2025 are available on the website of BSE Limited at http://www.bseindia.com, National Stock Exchange of India Limited at https://www.nseindia.com and on the website of the Company at https://www.megastarfoods.com2025-04-012025-12-31UnauditedConsolidated3865143000316900038683120002770820000586645000-9900090649000965370006733200016305100037749350009337700009337700053560001746300022819000070558000000070558000-114600069412000705580000694120000112937000106.256.25006.256.250.00750.0130.0174Other Expenses50978000Other Expenses163051000Re-measurement gains/(losses) on defined benefit plans-4827000-4827000Re-measurement gains/(losses) on defined benefit plans-1531000-1531000-1215000-38500000-3612000-1146000