5324972026-01-012026-03-315324972026-03-315324972025-03-315324972025-04-012026-03-315324972026-01-012026-03-31in-capmkt:OtherExpenses1Member5324972026-01-012026-03-31in-capmkt:OtherExpenses2Member5324972026-01-012026-03-31in-capmkt:OtherExpenses3Member5324972025-04-012026-03-31in-capmkt:OtherExpenses1Member5324972025-04-012026-03-31in-capmkt:OtherExpenses2Member5324972025-04-012026-03-31in-capmkt:OtherExpenses3Member5324972026-03-31OtherNoncurrentFinancialAssetsDomain15324972026-03-31OtherNoncurrentAssetsDomain15324972026-03-31OtherCurrentFinancialAssetsDomain15324972026-03-31OtherCurrentAssetsDomain15324972026-03-31OtherNoncurrentFinancialLiabilitiesDomain15324972026-03-31OtherNoncurrentLiabilitiesDomain15324972026-03-31OtherCurrentFinancialLiabilitiesDomain15324972026-03-31OtherCurrentFinancialLiabilitiesDomain25324972026-03-31OtherCurrentFinancialLiabilitiesDomain35324972026-03-31OtherCurrentLiabilitiesDomain15324972026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324972026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25324972025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324972025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25324972026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15324972025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15324972026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532497RADICONOTLISTEDINE944F01028RADICO KHAITAN LIMITEDMain BoardEquity2025-04-012026-03-312026-05-062026-04-16INRLakhsQuarterlyFourth quarterSingle segmentAlcohol and Alcoholic Beverages2026-05-0613:15:002026-05-0614:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated518230780005813600051881214000818156200013529000-37636700060204600015398300042192900040557350000495540320002327182000023271820004894600008613100057559100001751591000000430520001794643000220830001816726000267796000213.4113.410013.4113.411. The audited Consolidated financial results of Radico Khaitan Limited (the 'Holding Company'), its wholly owned subsidiary, its step-down subsidiaries and Joint Ventures (the "Group") for the quarter and year ended March 31, 2026 (the 'Statement'), have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 6, 2026. The statutory auditors have expressed an unmodified opinion on these Statement. <BR> <BR> 2. These Statement have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under Section 133 of the Companies Act 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended). <BR> <BR> 3. As the Group's business activity falls within a single primary business segment, namely Alcohol and Alcoholic Beverages, the disclosure requirements as per Ind-AS 108 "operating segments" are not applicable. <BR> <BR> 4. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and published year to date reviewed figures up to the third quarter of years ended March 31, 2026 and March 31, 2025. <BR> <BR> 5. The Board of Directors of the Holding Company recommended a final dividend for the year ended March 31, 2026 of 450%, i.e., Rs. 9.00 per equity share of face value of Rs. 2.00/- amounting to Rs. 12,051 Lakhs for the approval of the shareholders at their ensuing Annual General Meeting. <BR> <BR> 6. The Holding Company has acquired 47.5% equity stake (on a fully diluted basis) in D’YAVOL Spirits B.V. on October 12, 2025 and a similar stake in D’YAVOL Spirits Private Limited on December 03, 2025. Based on the terms of the Share Subscription and Shareholder’s Agreement (SHA) and considering the requirements of Ind AS 110: Consolidated Financial Statements and Ind AS 28: Investment in Associates and Joint Ventures, the investment has been concluded as joint control and accordingly, the Holding Company has consolidated these entities using equity method in its financial results. <BR> <BR> 7. The Board of Directors of the Holding Company in its meeting held on October 29, 2025 has considered and approved a Scheme of Amalgamation pursuant to Section 230-232 and other applicable provisions of the Companies Act, 2013, providing for amalgamation of its wholly owned subsidiary and wholly owned step down subsidiaries namely Radico Spiritzs India Private Limited, Equibuild Realtors Private Limited, Compaqt Era Builders Private Limited, Accomreal Builders Private Limited, Firstcode Realty Private Limited, Destihomz Buildwell Private Limited, Proprent Era Estates Private Limited and Binayah Builders Private Limited (each, a “Transferor Company” and collectively, the “Transferor Companies”) with Radico Khaitan Limited (the “Transferee Company”). The amalgamation is subject to regulatory and other approvals. <BR> <BR> 8. The Holding Company has allotted 4,444 equity shares and 90,443 equity shares of face value of Rs. 2.00/- during the quarter and year ended March 31, 2026 respectively, on exercise of Employee Stock Option by the eligible employees, as per the ESOP Scheme 2006. <BR> <BR> 9. The Holding Company has granted 80,000 Stock Options to eligible employees under the ESOP Scheme 2006. Each option entitles the holder to receive one equity share of the Holding Company with a face value of Rs. 2/- at an exercise price of Rs.2,081.48/- per share. <BR> <BR> 10. Subsequent to the year-end, the Holding Company has granted 60,000 stock options to eligible employees under the ESOP Scheme, 2006. Each option entitles the holder to receive one equity share of the Company with a face value of Rs. 2.00/- at an exercise price of Rs. 2,838.07/-per share. <BR> <BR> 11. The Government of India has notified four New Labour Codes ("NLC") on November 21, 2025: the Code on Wages, 2019; Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020. <BR> <BR> The Company has carried out an assessment of the impact of past service cost in gratuity and leave encashment, amounting to Rs. 955.90 Lakhs, arising primarily from the revision in the definition of Wages. Given the non-recurring nature and the quantum of the amount involved the same has been disclosed as an exceptional item in the results for the quarter and nine months ended December 31, 2025. The Company continues to monitor and assess the impact of further government clarifications, state specific rules and will provide appropriate updates based on such development as and when necessary. <BR> <BR> Apart from aforesaid exceptional item, during the quarter ended June 30, 2025, the Company has also paid an amount of Rs. 699.36 Lakhs pertaining to demand raised by the Municipal Council of Rampur on re-assessment of the House and Water Tax pertaining to the period from April 01, 2019 to March 31, 2025. <BR> <BR> 12. Figures of previous period/year have been regrouped/rearranged wherever necessary. The impact of the same is not material to the user of the Statement.2025-04-012026-03-31AuditedConsolidated2097638560001184480002098823040003342658900068170000-399390000244006200064034500015302330001640136580002017196670008162637000-16552600079971110001859650000147903000200755300005989558000000552280006044786000-13647000603113900026779600023288953000045.1645.120045.1645.12Excise duty on sales36785951000Selling & distribution expenses1646269000Other expenses2125130000Excise duty on sales149259597000Selling & distribution expenses6415685000Other expenses83383760001901893700074929200007637600013018000239945100007784150003177866000236300074317800023781030000116559230000118955140007025820001807260001126340002361760001312763200011507530002593430800049715338000267796000328895300003315732600033157326000185714000124012300014258370000112537200050759600030588050003132505000421372000283560000032569720005358825000117483020001270164000291376000189365000134992070001655801200049715338000Other non-current financial assets778415000Other non-current assets743178000Other current financial assets236176000Other current assets1150753000Lease liabilities1240123000Other non-current liabilities507596000Lease liabilities426143000Acceptances3003678000Other current financial liabilities1929004000Other current liabilities1270164000640345000-901512000-219167000000-520500055508700001362790000-109699700001530233000011638000048921200000130007906000036850000000-2755400015473100001224867000922197800000017956250000742635300000000388615000006129500024459140001049000000000000000000036012000844470000-12184000-2663910000008769700000000-1631429000135714300038529000053547000063991900000-44615540003008890000300889000401693000702582000Re-measurement of defined benefit plan17885000Share in other comprehensive income / (expenses) of joint venture65600018541000Re-measurement of defined benefit plan-30148000Share in other comprehensive income / (expenses) of joint venture870000-292780004501000-7588000Exchange differences on translation of financial statements of foreign operation in joint venture80430008043000Exchange differences on translation of financial statements of foreign operation in joint venture804300080430000022083000-13647000AuditedtrueWalker Chandiok & Co. LLPtrue2028-05-31