5394362026-01-012026-03-315394362026-03-315394362025-03-315394362025-04-012026-03-315394362026-01-012026-03-31in-capmkt:OtherExpenses1Member5394362025-04-012026-03-31in-capmkt:OtherExpenses1Member5394362026-03-31OtherNoncurrentFinancialAssetsDomain15394362026-03-31OtherNoncurrentAssetsDomain15394362026-03-31OtherCurrentFinancialAssetsDomain15394362026-03-31OtherCurrentAssetsDomain15394362026-03-31OtherNoncurrentFinancialLiabilitiesDomain15394362026-03-31OtherCurrentFinancialLiabilitiesDomain15394362026-03-31OtherCurrentFinancialLiabilitiesDomain25394362026-03-31OtherCurrentLiabilitiesDomain15394362026-01-012026-03-31in-capmkt:ReportableSegments1Member5394362026-01-012026-03-31in-capmkt:ReportableSegments2Member5394362026-01-012026-03-31in-capmkt:ReportableSegments3Member5394362025-04-012026-03-31in-capmkt:ReportableSegments1Member5394362025-04-012026-03-31in-capmkt:ReportableSegments2Member5394362025-04-012026-03-31in-capmkt:ReportableSegments3Member5394362026-01-012026-03-31in-capmkt:ReportableSegments1Member5394362026-01-012026-03-31in-capmkt:ReportableSegments2Member5394362026-01-012026-03-31in-capmkt:ReportableSegments3Member5394362025-04-012026-03-31in-capmkt:ReportableSegments1Member5394362025-04-012026-03-31in-capmkt:ReportableSegments2Member5394362025-04-012026-03-31in-capmkt:ReportableSegments3Member5394362026-01-012026-03-31in-capmkt:ReportableSegments1Member5394362026-03-31in-capmkt:ReportableSegments1Member5394362026-01-012026-03-31in-capmkt:ReportableSegments2Member5394362026-03-31in-capmkt:ReportableSegments2Member5394362026-01-012026-03-31in-capmkt:ReportableSegments3Member5394362026-03-31in-capmkt:ReportableSegments3Member5394362026-01-012026-03-31in-capmkt:ReportableSegments1Member5394362026-03-31in-capmkt:ReportableSegments1Member5394362026-01-012026-03-31in-capmkt:ReportableSegments2Member5394362026-03-31in-capmkt:ReportableSegments2Member5394362026-01-012026-03-31in-capmkt:ReportableSegments3Member5394362026-03-31in-capmkt:ReportableSegments3Member5394362026-01-012026-03-31AuditorDomain15394362026-01-012026-03-31in-capmkt:AuditedMember5394362026-03-31in-capmkt:AuditedMember5394362026-01-012026-03-31in-capmkt:AdjustedMember5394362026-03-31in-capmkt:AdjustedMember5394362026-01-012026-03-31AuditQualification15394362026-01-012026-03-31AuditQualification25394362026-01-012026-03-31AuditQualification35394362026-01-012026-03-31AuditQualification45394362026-01-012026-03-31AuditQualification55394362026-01-012026-03-31AuditQualification6iso4217:INRiso4217:INRxbrli:shares539436COFFEEDAYNOTLISTEDINE335K01011COFFEE DAY ENTERPRISES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-272026-04-23INRCroresQuarterlyFourth quarterMulti segment2026-05-2717:00:002026-05-2720:00:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated280510000012970000029348000001347700000003876000002574000004364000005624000002991500000-567000001408900000135220000008060000080600000012716000000004910000013207000006060000013813000001320600000100000137220000091000002112500000106.256.25006.256.252025-04-012026-03-31AuditedConsolidated111575000003866000001154410000055959000000015580000009231000001294800000264820000012020000000-475900000238340000019075000000-115500000-11550000002023000000000784000002101400000438000002145200000203070000070700000207790000067300000211250000010258284000009.619.61009.619.61Other Expenses562400000Other Expenses26482000003469000000556000002505000001460000087000000073810000020120000003000000349700000553900000307950000030365000001120640000037240000005947000002560000008700000229095000009926000000336949000002760000076000000341709000000045377300000211250000025828400000279409000003622100000315630000002050100000000189880000039489000001526000001960000004121100000373720000098700000379600000478300000355380000077693000001832000001837000001557000000096932000001381430000045377300000Other non-current financial assets349700000Other non-current assets3036500000Other current financial assets9926000000Other current assets76000000Lease Liabilities1898800000Lease Liabilities581600000Other current financial liabilities2972200000Other current liabilities183200000Coffee and related business2757800000Hospitality services50100000Others300000Coffee and related business10939300000Hospitality services225900000Others120000028082000001116640000031000008900000280510000011157500000Coffee and related business752200000Hospitality services18300000Others1324600000Coffee and related business2019500000Hospitality services94700000Others208970000020951000004203900000257400000923100000517000000117930000013207000002101500000Coffee and related business0Hospitality services0Others0000Coffee and related business0Hospitality services0Others0000923100000-150000023500000037100000001380000000-1651000000-637000000129480000000494000001570000000075200000000-200000-2381300000-449000000-25030000016572000000-604000000001717600000000000000256100000000000000000005000000001397000000227380000021579000000000000002823400000813900000044810000000-4085400000-2099000000-209900000465900000256000000-60600000-438000006060000043800000AuditedDisclaimer of opinionVENKATESH & CO CHARTERED ACCOUNTANTStrue2026-11-30115440000000120199000000210140000009.610453773000000138143000000315630000000 <br></br> Attention is drawn to Note 5 of this statement wherein a final adjudication order dated 24.01.2023 has been served on the company under section 11 (11(4), 11(4A), 11B and 11B ( of the Securities and Exchange Board of India Act, 1992 read with Rule 5 of SEBI (Procedure for Holding Inquiry and Imposing Penalties) Rules, 1995 by SEBI imposed with a total monetary penalty of Rs.26,00,00,000 (Rupees Twenty-Six Crore) under Section 15HA and Section 15HB of the SEBI Act, 1992 respectively on account of violations of provisions of Section 12A(a), (b) & (c) of the SEBI Act, 1992 read with Regulations 3(b), (c) & (d) and 4(1) of the PFUTP Regulations as stated in Para 59 and 60 of its order relating to the advances to MACEL by the subsidiaries of the Company. <br></br> The company appealed against the above order dated 24th January 2023 to the Honble Securities Appellate Tribunal (SAT) which granted stay on the imposition of penalty. <br></br> Further, the Company has initiated arbitration proceedings against MACEL as suggested <br></br> by Crest Law in consultation with NSE. In this regard the subsidiaries of the company <br></br> have filed claim statement as part of arbitration proceedings. <br></br> No provision is made in the books of accounts against the amount receivable from MACEL. In the absence of any conclusive evidence demonstrated by the company for recoverability of the same, we are unable to comment on the recoverability, requirement or otherwise of provision on those receivables and consequential impact on these financial statements. <br></br> Further, we have in respect of 3 subsidiaries and 2 step-down subsidiaries, based on our review, have issued a disclaimer of conclusion due to the possible impact of the recoverability of dues from MACEL. Hence, we are unable to comment on the recoverability of amount due from MACEL amounting to Rs.3,357.13 Crores to the group as a whole. <br></br> Similarly in the case of one other subsidiary, the other auditor has issued a disclaimer of conclusion due to the possible impact of the recoverability of dues from MACEL. <br></br> Disclaimer of opinionRepetitiveNot ascertainable since its a disclaimer of opinionNot ascertainableThe company appealed the above order dated 24th January 2023 to the Honble Securities Appellate Tribunal (SAT). However, the SAT granted stay on imposition of penalty. <br></br> As per the instructions of NSE the Company appointed Independent Law Firm Crest Law on 3rd April 2023 to take effective steps for recovery of dues from MACEL. <br></br> Subsidiaries of the company has initiated arbitration proceedings against MACEL. In this regard the subsidiaries of the company has filed claim statement as part of arbitration proceedings. <br></br> Under the above circumstances, no provision is made in the books of accounts against the amount receivable from MACEL. <br></br> As on 31 March 2026 the amount due by MACEL to various subsidiaries and joint venture of the company amounts Rs.3,357.13 crores. <br></br> As we have not been provided with the details of consequential actions, if any, we are unable to ascertain the impact of the same on the consolidated financial statements of the Group.In respect of the Holding Company and some of the subsidiaries, there are instances of non-compliance with certain debt covenants including interest & principal repayment defaults have been described. We also draw attention to the fact that the Holding Company has not obtained the balance confirmations on loans from two lenders amounting to Rs. 76.98 crores. We have been informed that during the previous years, certain lenders have exercised their right to recall the loan (refer Note 6, Note 8, Note 9, Note 10 and Note 13 of the Statement). In the absence of adequate and sufficient audit evidence to establish the amounts payable to the lenders, we are unable to provide our opinion on the correctness of these amounts reflected in the consolidated financial results and also on their consequential impact including compliance with accrual concept of accounting and potential tax liabilities. Disclaimer of opinionRepetitiveNot ascertainable since its a disclaimer of conclusionNot ascertainableManagement is following up with lenders to get the balance confirmations. This will be taken care of during one time settlement process.As we have not been provided with the details of consequential actions, if any, taken by the lenders to the Group, we are unable to ascertain the impact of the same on the consolidated financial statements of the Group.We have highlighted in one subsidiary that the Company is currently undergoing a corporate restructuring process with its lenders, as detailed in Note No.9 of the Consolidated Financial Results. This restructuring involves realigning the companys debt and interest obligations in accordance with the proposed plan, which remains pending for necessary approvals. The company has not recognized the impact of exchange fluctuation difference for the External commercial borrowings from one lender who are also a part of the proposed restructuring plan. The conversion of the foreign currency loan into rupee loans as well as applicable interest rate of 8.50% is subject to the necessary approval of the Reserve Bank of India. Pending final execution of the restructuring plan and pending necessary approvals from the RBI for the conversion of foreign currency loan,we are unable to comment on the completeness of the loan balances and its impact in these consolidated financial results.Disclaimer of opinionRepetitiveCoffee Day Global Limited(subsidiary) company has recognised interest @8.50% as per restructuring plan and letter receive from the lenders where they have agreed interest payable is @8.5%.Impact already given in financials as per the proposed restructuring planNot applicableWe have no comments to offer. One of the subsidiary of the company has not recognized a financial guarantee given to erstwhile subsidiary SICAL amounting to Rs.41.67 Crores, which has been invoked by the lenders. Due to the proposed restructuring plan with the lender regarding a settlement, we are unable to assess the impact of this matter on the financial Results. Accordingly, the level of compliance with the Indian Accounting Standards cannot be ascertained by us.Disclaimer of opinionRepetitiveAs the Coffee Day Global Limited(subsidiary) is in the process of restructuring of the debt, once the debt is restructured the respective corporate guarantee liabilities will be given effect in the financial statements to the extent requiredNot applicableNot applicableWe have no comments to offer.We draw attention to Note No.14 of the Consolidated Financial Results wherein in 1 subsidiary there are doubts on the recoverability of capital advance dues aggregating to INR 275 Crores. An agreement for the purchase of land at Mumbai had been entered into which has been acquired by City & Industrial Development Corporation (CIDCO) nodal agency for acquiring land for Navi Mumbai International Airport. CIDCO has proposed alternative land in lieu of the acquisition of land. However, the party has filed legal case for monetary compensation instead of alternate land.Disclaimer of opinionRepetitiveNot ascertainable since its a disclaimer of conclusionNot ascertainableAn agreement for purchase of land at Mumbai had been entered into by the Tanglin Developments Limited (subsidiary) with Mrs.Vasanthi Hegde in FY 2017-18. Based on agreement to purchase the land the Tanglin Developments Limited (subsidiary) has advanced Rs.27,500 Lakhs to Mrs.Vasanthi Hegde. The land in the name of Mrs.Vasanthi Hegde has been acquired by City & Industrial Development Corporation (CIDCO) nodal agency for acquiring land for Navi Mumbai International Airport. CIDCO has proposed alternative land in lieu of the acquisition of land. However Mrs.Vasanthi Hegde has filed legal case for monetary compensation instead of alternate land.As we have not been provided with the details of consequential actions, if any, we are unable to ascertain the impact of the same on the consolidated financial statements of the GroupThe Consolidated Financial results of the Group have been prepared by the Management and Board of Directors using the going concern assumption in view of the positive net-worth of the Group (refer Note 7 of the Consolidated Financial Results). The matters detailed in the above paragraphs may have a consequential implication on the Groups ability to continue as a going concern. We have expressed the same in the reports of two subsidiary and three step-subsidiaries. <br></br> Further, the auditors of one subsidiary and two step-down subsidiary have also expressed material uncertainty over going concern in their reports. <br></br> Disclaimer of opinionRepetitiveNot ascertainable since its a disclaimer of conclusionNot ascertainableThe consolidated financial results for the quarter and year ended 31 March 2026 have been prepared on a going concern basis in view of the positive net worth of the Group amounting to Rs 3,156.30 crores as of 31 March 2026.The recoverability of the dues from related parties and ability of the subsidiaries to continue as a going concern have not been established with evidence by the Management and any shortfall in realization would affect the net worth of the Group and thereby affecting its ability to continue as a going concern.Malavika HegdeR Ram MohanK R MohanHrishikesh DNABengaluru2026-05-27