5327832026-04-012026-06-305327832026-04-012026-06-30in-capmkt:OtherExpenses1Member5327832026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532783LTFOODSNOTLISTEDINE818H01020LT FOODS LIMITEDMain BoardEquity2026-04-012027-03-312026-07-302026-07-23INRLakhsQuarterlyFirst quarterSingle segmentRice Processing2026-07-3011:00:002026-07-3013:00:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated3151831400094597000316129110001637861400039740360009658530001799686000402763000740583000486138400029122919000248999200002489992000806551000-14202400066452700001825465000000899300018344580001120330001946491000183445800001946491000034725300015.285.28005.285.281. The financial results have been prepared in accordance with Indian Accounting Standards ("Ind-AS") as prescribed under Section 133 of the Companies Act, 2013, as amended (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India. The standalone and consolidated financial results of LT Foods Limited (“the Company” or "the Holding Company"), are available on the website of BSE (www.bseindia.com) or/and NSE (www.nseindia.com) and on the Company's website (www.ltfoods.com). <br /> 2. The Company, it's subsidiaries, it's associates and it's joint ventures (the "Group") are primarily engaged in the business of manufacturing, trading and marketing of rice which is a single primary reportable segment as per Indian Accounting Standard "Operating Segment" ("IND AS 108") which is in line with review of operating result by chief operating decision maker. <br /> 3.The Group has an insurance claim recoverable of Rs.13,410.53 lakhs (non-current asset) relating to loss of raw materials due to fire at the premises of Daawat Foods Limited ("the Subsidiary Company") in financial year 2014-15. The Group had recognized the insurance claim recoverable (asset) amounting to Rs.17,810.88 lakhs in financial year 2014-15, based on the management’s assessment of the loss amount and the positive outcome in the reports of the surveyors, then appointed by the Insurance Company, and subsequently the Group had written off claim amounting to Rs.4,400.35 lakhs in financial year 2015–16 pursuant to repudiation of the claim by the Insurance Company in February 2016 and report of the surveyors which were received subsequent to the reports submitted by the surveyors initially appointed by the Insurance Company. The Subsidiary Company filed a commercial suit with Hon’ble District Court of Raisen, Bhopal (“District Court”). The District Court passed a decree in favour of the Subsidiary Company in December 2023, allowing the claim to the extent of Rs.16,120.27 lakhs along with interest of 6% p.a with effect from date of fire incident amounting to Rs.10,383.23 lakhs. The Insurance Company filed an appeal before the Hon'ble High Court of Madhya Pradesh ("High Court") on two grounds; (i) Challenging the decree on merits and (ii) Seeking stay on execution order of the District Court. While the appeal on merits has been admitted and remains pending before the High Court, the stay applications were rejected successively by both the High Court and the Hon'ble Supreme Court ("Supreme Court"). The Hon’ble Supreme Court's vide it’s order dated January 10, 2025, clarified that the entire decretal amount needs to be deposited by the Insurance Company within two months and the underlying bank guarantee charges shall be borne equally by the Insurance Company and the Subsidiary Company. The Insurance Company as per the order of the Hon’ble Supreme Court deposited the amount of Rs.26,503.50 lakhs (Rs.16,120.27 lakhs claim amount and Rs.10,383.23 lakhs interest) on March 04, 2025, which was released by the District Court to the Subsidiary Company on April 08, 2025 against a 100% bank guarantee which is valid till final disposal of the First Appeal pending before the High Court. Further, the amount so received has been recorded as a liability, considering that the matter is sub judice. In April 2026, basis directions from the bank, the Subsidiary Company renewed the bank guarantee for Rs.26,503.50 lakhs, being the original amount released pursuant to the District Court decree, but excluding interest accrued thereon since the collection of the amount. Based on management’s assessment, supported by external legal opinion and favourable orders from the Courts, the Group considers the carrying value of Rs.13,410.53 lakhs (March 31, 2026: Rs.13,410.53 lakhs) as recoverable and appropriate as at June 30, 2026, in light of the applicable accounting guidance. However, considering the matter is sub-judice before the High Court and subject to further legal proceedings, the Group has not recognised the differential excess amount awarded over and above the carrying value of the claim and the recoverability of such differential amount will be established once the verdict is passed by the higher courts leaving no further course of appeal. <br /> 4.The financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 30, 2026. <br /> 5.The figures of last quarter are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026 and the unaudited published year to date figures upto December 31, 2025, being the date of the end of the third quarter of the financial year which were subjected to limited review. <br /> 6. During the previous year, Ecopure Specialities Limited (“Ecopure”), a subsidiary of the Company which is engaged in the business of manufacturing and selling organic soybean products, has been served with a preliminary determination of countervailing duty ("CVD") by the U.S. Department of Commerce ("US-DOC") under its Administrative Review on organic soybean meal exports from India for the period January 1, 2023 to December 31, 2023. US-DOC, in its preliminary determination, based on an ‘Adverse Facts Available’ methodology, has imposed a CVD rate of 340.27% on the exports amounting to INR 50 crores (approx.) made by Ecopure during the said period. The US-DOC, vide its final order dated February 23, 2026, reduced the CVD rate applicable to Ecopure’s exports of organic soybean meal to the United States from 340.27% to 75.48%. Nature Bio Foods Inc., being the importer on record in the United States, shall be liable for payment of the applicable duty (if any) upon final disposal of the matter. <br /> In response to the above results, Ecopure had filed a summons with the United States Court of International Trade (“U.S. CIT”) on March 27, 2026, followed by an appeal on April 27, 2026. On May 11, 2026, the U.S. CIT issued an injunction enjoining the liquidation of the Company’s entries until the final outcome of the proceedings. Based on the legal opinion and management assessment of the facts of the case, the management believes that it has a strong legal position and, accordingly, does not expect a material impact on these financial results. <br /> 7. During the current quarter, a new wholly owned subsidiary has been incorporated by the Company under the name LT Foods Australia PTY Limited in Australia, vide Australian Company No. 699353805 dated June 23, 2026. <br /> 8. The consolidated financial results include the results of the Holding Company, twenty two subsidiaries, two joint ventures and five associates. <br /> Other expenses4861384000-1339000-110694000112033000UnauditedtrueM S K A & Associatestrue2027-07-31