5003682026-01-012026-03-315003682026-03-315003682025-03-315003682025-04-012026-03-315003682026-01-012026-03-31in-capmkt:OtherExpenses1Member5003682025-04-012026-03-31in-capmkt:OtherExpenses1Member5003682026-03-31OtherNoncurrentFinancialAssetsDomain15003682026-03-31OtherNoncurrentAssetsDomain15003682026-03-31OtherNoncurrentAssetsDomain25003682026-03-31OtherCurrentFinancialAssetsDomain15003682026-03-31OtherCurrentAssetsDomain15003682026-03-31OtherNoncurrentFinancialLiabilitiesDomain15003682026-03-31OtherNoncurrentLiabilitiesDomain15003682026-03-31OtherCurrentFinancialLiabilitiesDomain15003682026-03-31OtherCurrentFinancialLiabilitiesDomain25003682026-03-31OtherCurrentLiabilitiesDomain15003682026-01-012026-03-31in-capmkt:ReportableSegments1Member5003682026-01-012026-03-31in-capmkt:ReportableSegments2Member5003682026-01-012026-03-31in-capmkt:ReportableSegments3Member5003682025-04-012026-03-31in-capmkt:ReportableSegments1Member5003682025-04-012026-03-31in-capmkt:ReportableSegments2Member5003682025-04-012026-03-31in-capmkt:ReportableSegments3Member5003682026-01-012026-03-31in-capmkt:ReportableSegments1Member5003682026-01-012026-03-31in-capmkt:ReportableSegments2Member5003682026-01-012026-03-31in-capmkt:ReportableSegments3Member5003682025-04-012026-03-31in-capmkt:ReportableSegments1Member5003682025-04-012026-03-31in-capmkt:ReportableSegments2Member5003682025-04-012026-03-31in-capmkt:ReportableSegments3Member5003682026-01-012026-03-31in-capmkt:ReportableSegments1Member5003682026-03-31in-capmkt:ReportableSegments1Member5003682026-01-012026-03-31in-capmkt:ReportableSegments2Member5003682026-03-31in-capmkt:ReportableSegments2Member5003682026-01-012026-03-31in-capmkt:ReportableSegments3Member5003682026-03-31in-capmkt:ReportableSegments3Member5003682026-01-012026-03-31in-capmkt:ReportableSegments1Member5003682026-03-31in-capmkt:ReportableSegments1Member5003682026-01-012026-03-31in-capmkt:ReportableSegments2Member5003682026-03-31in-capmkt:ReportableSegments2Member5003682026-01-012026-03-31in-capmkt:ReportableSegments3Member5003682026-03-31in-capmkt:ReportableSegments3Member5003682026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500368PATANJALINOTLISTEDINE619A01035Patanjali Foods LimitedMain BoardEquity2025-04-012026-03-312026-05-302026-05-26INRLakhsQuarterlyFourth quarterMulti segment2026-05-3016:30:002026-05-3018:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated1115560310005656920001121217230007884435800018510007000781961000164785100035884500061571000073183700001080771020004044621000-16881160002356505000902139000-3785389000-2883250000052397550000000523975500016068800054004430000000217575100024.824.82004.824.82000Notes to the audited consolidated financial results: <BR> <BR> 1. The consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on May 30, 2026 and have been audited by the Statutory Auditors of the Company. The Statutory Auditors of the Company have issued audit report with unmodified opinion. <BR> <BR> 2. During the quarter ended September 30, 2025, the Board of Directors of the Company in their meeting held on July 17, 2025 has recommended for issue of bonus shares in the ratio of 2:1 i.e. 2 new fully paid-up Equity Shares of Rs. 2/- each for every 1 existing fully paid-up Equity Share of Rs. 2/- to the eligible Equity Shareholders of the Company as on record date (i.e. September 11, 2025), duly approved by the Shareholders of the Company on August 21, 2025 by means of postal ballot. 72,52,18,830 equity shares were allotted to the eligible holders of equity shares on the record date as bonus equity shares by capitalizing capital redemption reserve. In accordance with the 'Ind AS 33 - Earnings per Share', the figures of Earnings Per Share for quarter and year ended March 31, 2025 have been restated to give effect to the allotment of the bonus shares. <BR> <BR> 3. Pursuant to exercise of the options issued under "Patanjali Employee Stock Option Scheme, 2023", during the year ended March 31, 2026, the Company had made allotment of 7,07,841 Equity Shares of face value of Rs. 2/- each fully paid-up, which has resulted into increase in the paid-up Equity Share Capital by Rs. 14.16 Lakh and Securities Premium by Rs. 10,043.75 Lakh, respectively. <BR> <BR> 4. Subsequent to year end, the Board of Directors in their meeting held on April 21, 2026 declared 2nd interim dividend of Rs. 1.75/- per equity share of Rs. 2/- each for the year ended March 31, 2026. The record date for payment was April 25, 2026. <BR> <BR> 5. a) In previous quarter, 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes based on the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Exceptional Items in the statement of profit and loss for the period ended December 31, 2025. The incremental impact costing of gratuity of Rs. 1,655.07 lakh and compensated absences of Rs. 1,364.02 lakh primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect based on such developments as needed. <BR> <BR> b) During the quarter ended March 31, 2026, the Holding Company in accordance with the Indian Accounting Standard (Ind AS -36) on “Impairment of Assets” carried out an exercise of identifying the assets that may have been impaired in accordance with the said Ind AS. The Holding Company has not identified any impairment related to its regular operations. However, on the basis of fair valuation determined by an external expert, the Holding Company has recognised provision for impairment related to some of its building, plant and equipment which were idle and non-operational, amounting to Rs. 16,881.16 lakh. Considering the materiality and non-recurring nature, the Holding Company has presented such impact as exceptional item in the statement of profit and loss for the year ended March 31, 2026. <BR> <BR> 6. As per Indian Accounting Standard 108 'Operating Segment', the Group has reported 'Segment Information' as described below: - <BR> <BR> Reportable segment Description <BR> Edible Oils Crude oils, Refined oils, Vanaspati, Bakery fats, seed extractions and other related products. <BR> <BR> FMCG Various types of Food Products, Nutraceuticals, Biscuits, Noodles, Breakfast Cereals, Textured Soya protein, Various types of Non-Food Products related to Home Care, Skin Care, Dental Care and Hair Care and other related products. <BR> Wind Turbine Power Generation Electricity Generation from Windmills <BR> <BR> The assets and liabilities that cannot be allocated between the segments are shown as unallocable assets and liabilities respectively. <BR> <BR> 7. Ruchi J-Oil Private Limited (a Joint Venture) is under liquidation and same is not considered in preparing the consolidated financial results. <BR> <BR> 8. With effect from November 1, 2024, the Group had acquired the Home & Personal Care business. Accordingly, the figures for the year ended March 31, 2026 are strictly not comparable with the previous year. <BR> <BR> 9. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures for the full financial year and the unaudited figures up to the nine months ended December 31, 2025 and December 31, 2024 respectively, which were subjected to limited review by the statutory auditors. <BR> <BR> 10. The figures for the previous period/year have been re-grouped/re-arranged, wherever considered necessary, to correspond with the current period/year's classification/disclosures. The impact of such reclassification/regrouping is not material to the financial statements. <BR> <BR> <BR> For and on behalf of the Board of Directors <BR> of Patanjali Foods Limited <BR> <BR> <BR> <BR> Ram Bharat <BR> Managing Director <BR> DIN No. 01651754 <BR> <BR> Date: - May 30, 2026 <BR> 2025-04-012026-03-31AuditedConsolidated40169578100017820470004034778280002783782070006904917300019161170006381851000130183800024840560002844118100038795242300015525405000-1990025000135353800004538388000-9147755000-46093670000181447470000000181447470001863410001833108800000002175751000212878544100016.6816.670016.6816.67000Other Expenses7318370000Other Expenses28441181000381851070005069940000108242000153676400000001365350000164533800017818730002146319000887289000066969065000728158680001083750002406927700061630340001611006000016345360003358622800032958000001122842700012092632300012792400018802331200021757510001287854410001309611920001309611920000394700003947000040871200011968100056786300027835757000107669700022035401000231120980002576733000535245880002712532000213925000564510450004321200057062120000188023312000Other non-current financial assets1645338000Other non-current assets8298168000Income Tax Assets574722000Other current financial assets1634536000Other current assets11228427000Lease Liabilities39470000Other non-current liabilities119681000Lease Liabilities13037000Other current financial liabilities2563696000Other current liabilities2712532000Edible oils83241147000FMCG28904599000Wind turbine power generation45160000Edible oils293135429000FMCG111882450000Wind turbine power generation3399350001121909060004053578140006348750003662033000111556031000401695781000Edible oils1776293000FMCG2762170000Wind turbine power generation-83864000Edible oils6046945000FMCG11454196000Wind turbine power generation-195225000445459900017305916000358845000130183800051133000478673000404462100015525405000Edible oils105844475000FMCG64677912000Wind turbine power generation163400000017215638700015866925000188023312000Edible oils31389713000FMCG12237037000Wind turbine power generation13105000436398550001342226500057062120000During the quarter ended September 30, 2025, based on business review carried out by the Managing Director (Chief Operating Decision Maker - CODM) of the Group, the Group has merged two segments i.e. Food & Other FMCG and Home & Personal Care and show these as "FMCG" Segment. Now the Group has identified the three reportable segments, i.e. Edible oils, FMCG and Wind turbine power generation.1301838000-10713001000-10284377000000000-2435478000000248405600001378103000000-1278000000853111000888763000-39904700000016678330000-17092221000-3556841000000-2305170000-3326324000015950000000000004161800097402030008432001400082659997000000000007059500000000003503990000809909000-840266500000000066125600002002280500000262836500012439590000-1130200016800435000507144600005071446000109158800061630340001909500083991000-179783000-270332000160688000186341000AuditedtrueM/s. Walker Chandiok & Co. LLPtrue2028-05-31