5315312026-04-012026-06-305315312026-04-012026-06-30in-capmkt:OtherExpenses1Member5315312026-04-012026-06-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares531531HATSUNNOTLISTEDINE473B01035HATSUN AGRO PRODUCT LIMITEDMain BoardEquity2026-04-012027-03-312026-07-212026-07-13INRCroresQuarterlyFirst quarterSingle segmentMilk and Milk Products2026-07-2115:30:002026-07-2117:10:00Declaration of unmodified opinionfalsefalseNot applicable2026-04-012026-06-30UnauditedStandalone3090490000028900000309338000002155750000092000003249000008495000003163000001512800000465680000029227000000170680000001706800000472600000-1027000003699000000133690000000001336900000-3800000133310000022280000016600660001.The Statement of Unaudited Financial Results for the quarter ended June 30, 2026 ("the Statement") of Hatsun Agro Product Limited ("the Company") have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on July 21, 2026. The statutory auditors have expressed an unmodified review conclusion on the financial results for the quarter ended June 30, 2026. <br /> 2.The Statement has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard ("Ind AS") 34 - Interim Financial Reporting ("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 and in compliance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended. <br /> 3.The financial results for the year ended March 31, 2026 have been audited and for the quarter ended March 31, 2026 have been reviewed by the statutory auditors of the Company. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the financial year ended March 31, 2026 and published year-to-date figures for nine months ended December 31, 2025, which were subjected to limited review by the statutory auditors. <br /> 4.The Board of Directors of the Company at its meeting held on April 28, 2025, had approved the Scheme of Amalgamation under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and the rules made thereunder for merger/amalgamation of the wholly-owned subsidiary, Milk Mantra Dairy Private Limited with Hatsun Agro Product Limited, with an appointed date of April 01, 2025 or such other date as approved by the appropriate authority. The said Scheme has been sanctioned with effect from the appointed date of April 01, 2025 by the National Company Law Tribunal ("NCLT") vide its order dated March 10, 2026. Accordingly, the Company has restated the financial information for the comparative quarter ended June 30, 2025 to give effect to the merger / amalgamation. <br /> 5.Based on the management approach as defined in Ind AS 108 - Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the Company's performance and allocates resources based on analysis of various performance indicators by operating segments. The Company operates in a single segment viz., milk and milk products and hence segment information has not been separately disclosed. <br /> 6.During the quarter ended June 30, 2026, pursuant to the approval of the Board of Directors, the Company has declared and paid an interim dividend of Rs.10/- per equity share of Re.1 each (1000%) on the fully paid-up equity shares of the Company numbering 22,27,48,268, aggregating to a sum of Rs.222.75 crores. This is the first interim dividend for the financial year 2026-27.Other expenses46568000005100000-1300000-3800000UnauditedtrueDeloitte Haskins & Sells LLPtrue2027-07-31