5002152025-10-012025-12-315002152025-04-012025-12-315002152025-10-012025-12-31in-capmkt:OtherExpenses1Member5002152025-10-012025-12-31in-capmkt:OtherExpenses2Member5002152025-04-012025-12-31in-capmkt:OtherExpenses1Member5002152025-04-012025-12-31in-capmkt:OtherExpenses2Member5002152025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002152025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002152025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15002152025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15002152025-10-012025-12-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500215SUNDROPNOTLISTEDINE209A01019SUNDROP BRANDS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-06INRCroresQuarterlyThird quarterSingle segmentThe Company is in the food business and hence as per Indian Accounting Standard 108 Operating Segments, Foods is considered as the operating segment of the Group since the Chief Operating Decision Maker, CODM, reviews business performance at an overall Group level as one segment.2026-02-1216:50:002026-02-1217:19:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated407470000047000004079400000212220000031540000012390000045100000068000007950000085880000039576000001218000000121800000100000411000004120000008060000000008060000080000081400000806000000806000000377000000102.132.13002.132.130001. These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of Sundrop Brands Limited, the Parent Company or the Company, at their meetings held on February 12, 2026. 2. These results have been prepared in accordance with Indian Accounting Standards, Ind AS, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and are as per Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, as amended. The statutory auditors have carried out a limited review of these results for the quarter and nine months ended December 31, 2025 and have issued an unmodified report on these results. 3. The consolidated financial results include the results of the Company and its wholly-owned subsidiaries i Sundrop Foods India Private Limited, India ii Agro Tech Foods Bangladesh Pvt. Ltd., Bangladesh iii Sundrop Foods Lanka Private Limited, Sri Lanka iv Del Monte Foods Private Limited DMFPL, India and v Del Monte Foods India North Private Limited, India, step down wholly owned subsidiary, together referred to as the Group. <BR> 4. The Parent Company acquired 100 percent equity shares and voting interest of DMFPL on February 6, 2025, being acquisition date. DMFPL has contributed to the Groups consolidated revenue Rs. 174.92 crores for the quarter ended December 31, 2025, Rs. 162.34 crores for quarter ended September 30, 2025 and Rs. 500.82 crores for the nine months ended December 31, 2025. Accordingly, the consolidated financial results for the quarter and nine months ended December 31, 2024, are not comparable. 5. Exceptional items for the year ended March 31, 2025 include following: i. The Company has accrued provision for impairment of Rs. 70.57 crores related to identified three cash generated units CGUs and impairment provision of Rs. 65.47 crores related to specified property, plant and equipments pertaining to certain products not expected to continue and where the Management will initiate process of disposal in due course. ii. The Company has incurred business acquisition related costs of Rs. 5.16 crores for the quarter and nine months ended December 31, 2024 of Rs. 3.78 crores on legal and professional, due diligence costs and other fees. iii. Provision for duty paid under protest for Custom Duty related litigation of Rs. 5.55 crores. 6. In the context of Indian Accounting Standard, Ind AS 108 Operating Segments, Foods is considered as the operating segment of the Group since the Chief Operating Decision Maker, CODM, reviews business performance at an overall Group level as one segment. 7. On June 7, 2025, the Parent Company has granted 13,81,504 employee stock options to eligible employees of parent and its subsidiaries companies. During the nine months ended December 31, 2025, the Parent Company granted additional 1,96,253 stock options and cancelled 108,846 stock options granted on June 7, 2025. The exercise prices are Rs. 809 and Rs. 515 per Option which is depending upon time, performance based and level of employees. The Group has recognized share-based payment expenses amounting to Rs. 14.37 crores for the nine months ended December 31, 2025, and Rs. 6.48 crores for the quarter ended December 31, 2025. These amounts have been included under Employee Benefits Expense in the these financial results. 8. On November 21, 2025, the Government of India notified the four Labour Codes, the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health, and Working Conditions Code, 2020. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and recorded the incremental non-recurring impact of these changes amounting to Rs. 0.95 crores as employee benefits expense. The Group continues to monitor the finalization of Central and State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 9. The above financial results are also available at the Stock Exchanges website i.e. www.bseindia.com, www.nseindia.com and the Companys website www.sundropbrands.com.2025-04-012025-12-31UnauditedConsolidated11628900000195000001164840000063891000001172700000-19640000012688000001370000024550000026155000001150890000013950000001395000004200000325000003670000001028000000000102800000370000010650000010650000001065000000377000000102.732.73002.732.73000Advertisement and sales promotion expense214500000Other expenses644300000Advertisement and sales promotion expense720800000Other expenses1894700000Remeasurement of the net defined benefit obligation00Remeasurement of the net defined benefit obligation-1700000-17000000-500000Exchange differences in translating the financial statements of foreign subsidiaries800000800000Exchange differences in translating the financial statements of foreign subsidiaries49000004900000008000003700000UnauditedtrueBSR and Cotrue2026-04-30