ITALIANE2025-04-012025-09-30ITALIANE2025-09-30ITALIANE2025-03-31ITALIANE2025-04-012025-09-30in-capmkt:OtherExpenses1MemberITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain1ITALIANE2025-03-31RelatedPartyTransactionDomain1ITALIANE2025-09-30RelatedPartyTransactionDomain1ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain2ITALIANE2025-03-31RelatedPartyTransactionDomain2ITALIANE2025-09-30RelatedPartyTransactionDomain2ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain3ITALIANE2025-03-31RelatedPartyTransactionDomain3ITALIANE2025-09-30RelatedPartyTransactionDomain3ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain4ITALIANE2025-03-31RelatedPartyTransactionDomain4ITALIANE2025-09-30RelatedPartyTransactionDomain4ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain5ITALIANE2025-03-31RelatedPartyTransactionDomain5ITALIANE2025-09-30RelatedPartyTransactionDomain5ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain6ITALIANE2025-03-31RelatedPartyTransactionDomain6ITALIANE2025-09-30RelatedPartyTransactionDomain6ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain7ITALIANE2025-03-31RelatedPartyTransactionDomain7ITALIANE2025-09-30RelatedPartyTransactionDomain7ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain8ITALIANE2025-03-31RelatedPartyTransactionDomain8ITALIANE2025-09-30RelatedPartyTransactionDomain8ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain9ITALIANE2025-03-31RelatedPartyTransactionDomain9ITALIANE2025-09-30RelatedPartyTransactionDomain9ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain10ITALIANE2025-03-31RelatedPartyTransactionDomain10ITALIANE2025-09-30RelatedPartyTransactionDomain10ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain11ITALIANE2025-03-31RelatedPartyTransactionDomain11ITALIANE2025-09-30RelatedPartyTransactionDomain11ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain12ITALIANE2025-03-31RelatedPartyTransactionDomain12ITALIANE2025-09-30RelatedPartyTransactionDomain12ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain13ITALIANE2025-03-31RelatedPartyTransactionDomain13ITALIANE2025-09-30RelatedPartyTransactionDomain13ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain14ITALIANE2025-03-31RelatedPartyTransactionDomain14ITALIANE2025-09-30RelatedPartyTransactionDomain14ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain15ITALIANE2025-03-31RelatedPartyTransactionDomain15ITALIANE2025-09-30RelatedPartyTransactionDomain15ITALIANE2025-04-012025-09-30RelatedPartyTransactionDomain16ITALIANE2025-03-31RelatedPartyTransactionDomain16ITALIANE2025-09-30RelatedPartyTransactionDomain160000002025-09-30Statement10000002025-04-012025-09-30Statement1ITALIANE2025-09-30StatementDynamic1I1Statement1ITALIANE2025-09-30StatementDynamic1I2Statement1ITALIANE2025-09-30StatementDynamic1I3Statement1ITALIANE2025-09-30StatementDynamic1I4Statement1ITALIANE2025-09-30StatementDynamic1I5Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000ITALIANENOTLISTEDINE0R7R01018ITALIAN EDIBLES LIMITEDSMEEquity2025-04-012026-03-312025-11-132025-11-06INRLakhsHalf YearlyHalf yearlySingle segmentManufacturing and sale of confectionary and other related products2025-11-1315:00:002025-11-1316:30:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-07-30https://www.ofcoursegroup.com/policies-code/true1falseNot Applicable2025-04-012025-09-30UnauditedStandalone458421000193000458614000244292000586440003605500041216000117540001878000292470004230860003552800003552800003552800087440000874400026784000000267840002678400014777151000000101.811.811.The aforementioned unaudited financial results for the half year ended September 30, 2025, have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on November 13, 2025. The Company's Statutory Auditor have expressed an unmodified opinion on the aforesaid results. The results are available on the Company's website. <BR> <BR> 2.The above audited financial results of the Company have been prepared in accordance with the recognition and measurement principles set forth in the applicable Accounting Standards ("AS") as prescribed under the Companies Act, 2013, as amended, read with the relevant rules thereunder, and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the above standalone results have been reviewed by the Statutory Auditors of the Company for the half year ended September 30, 2025. <BR> <BR> 3.In accordance with Accounting Standard 17 on "Segment Reporting" (AS 17), the Company has only one reportable segment, namely the Confectionery Business. <BR> <BR> 4.Pursuant to the MCA notification dated February 16, 2015, companies whose shares are listed on the SME exchange, as referred to in Chapter IX of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, are exempt from the mandatory requirement of adopting IND-AS. <BR> <BR> 5.Earnings per share are calculated based on the weighted average of the share capital outstanding during the year. The EPS for the half-year/period is not annualized. <BR> <BR> 6.There are no investor complaints pending as of September 30, 2025. <BR> <BR> 7.The statement includes the results for the half year ended March 31, 2025 being the balancing figures between the unaudited figures in respect of the full financial year ended March 31, 2025 and the published unaudited year-to- date figures upto the first half year of the previous financial year. <BR> <BR> 8.The figures for the previous period/year have been regrouped/reclassified/re-arranged, wherever necessary, to correspond with the current period's classification/disclosure/comparable. <BR> <BR> . <BR> <BR> Notes of the Cash Flow Statements: <BR> 1. The Cash Flow Statement has been prepared by the indirect method as per AS-3 issued by ICAI <BR> 2. Figures of previous year have been rearranged/regrouped whenever required <BR> 3. Figures in brackets are ouflow/deductionsOther Expense29247000147772000317855000465627000012546100036850005965000135111000159700000106189000673130001735020002074300069500003608950009616330007282100058100010427400017767600003119000408210003079400025241000005673230001299500005358000063950001970007092230009616330001175400018780000000000013632000-51349000-32725000802200047923000126680000-15461000-182900033699000000874400044900002944500000294450000000000009582600000000000000-9582600000-9582600000011970400040181000000-1175400067769000006776900013880000138800039700005358000ITALIAN EDIBLES LIMITED******Anjali Makhija******Sister of Director & CEO Akshay MakhijaRemuneration1200000NA4800007600080000ITALIAN EDIBLES LIMITED******Meenakshi Makhija******Wife of Managing Director Ajay MakhijaRemuneration600000NA2400004000040000ITALIAN EDIBLES LIMITED******Nishma Vaswani******Wife of Director & CEO Akshay MakhijaRemuneration720000NA30000010000050000ITALIAN EDIBLES LIMITED******Harshvardhan Makhija******Brother of Manging Director Ajay MakhijaRemuneration120000NA30000300000ITALIAN EDIBLES LIMITED******Naveen Makhija******Brother of Manging Director Ajay MakhijaRemuneration720000NA3500005000050000ITALIAN EDIBLES LIMITED******Satyanaryan Rawat******Key Managerial PersonnelRemunerationNA4340007000077000ITALIAN EDIBLES LIMITED******Dhruvi Gandhi******Key Managerial PersonnelRemunerationNA2400004000040000ITALIAN EDIBLES LIMITED******Nutrabella Foods LLP******Director & CEO Akshay Makhija is PartnerPurchase of goods or services250000000NA2295100000ITALIAN EDIBLES LIMITED******Nutrabella Foods LLP******Director & CEO Akshay Makhija is PartnerSale of goods or services250000000NA53760000822700012592000ITALIAN EDIBLES LIMITED******Nutrabella Foods LLP******Director & CEO Akshay Makhija is PartnerAdvance10000000NA421000055270001317000ITALIAN EDIBLES LIMITED******Akshay Makhija******Director and CEORemuneration7200000NA300000010000294000ITALIAN EDIBLES LIMITED******Ajay Makhija******Managing DirectorRemuneration7200000NA300000097000420000ITALIAN EDIBLES LIMITED******Meenakshi Makhija******Wife of Managing Director Ajay MakhijaAny other transactionRent Paid for the factory by Company600000As per agreement based on market benchmark 13200000ITALIAN EDIBLES LIMITED******Akshay Makhija******Director and CEOAny other transactionRent Paid for the factory by Company600000As per agreement based on market benchmark 13200020005000ITALIAN EDIBLES LIMITED******AjayMakhija******Managing DirectorAny other transactionRent Paid for the factory by Company600000As per agreement based on market benchmark 265000900015000ITALIAN EDIBLES LIMITED******Akshay Makhija******Director and CEOLoanNA29000047000030000Loan recevied from Director of the Company89814000Public Issues2024-02-072665600002025-09-30falsefalseNo CommentsNo CommentsAjay MakhijaManaging DirectorIndore2025-11-13 Setting up of the proposed manufacturing UnitNo Change800000000800000000IPO amount was fully utilized (*Subject to temporary re-allocation as detailed herein) and there was an increased allocation over and above IPO objects, for further expansion, by other means. The additional fund utilization to the tune of Rs. 190 Lakhs was funded from General Corporate Purposes and Rs. 1082.59 lakhs was funded by HDFC Bank Term Loans. <br></br> (An additional payment of Rs 54.80 lakhs was made towards construction from Internal Accruals during the period ended September 30, 2025. <br></br> *It is to be noted that a portion of the IPO proceeds initially allocated to specific sub-heads (as per the Prospectus) has been temporarily utilized for other project-related expenses. The Company will reallocate funds from internal accruals or borrowings as needed for respective sub-heads, minimizing reliance on debt to reduce borrowing costs. <br></br> Repayment of Certain Borrowings No Change614430000605300000The amount disclosed in the prospectus was 614.43 Lakhs as on January 25, 2024. However, subsequent to the Public Issue, the amount outstanding was reduced to Rs. 605.30 Lakhs only and accordingly the entire Borrowings of Rs. 605.30 Lakhs was paid and fully closed.To meet incremental working capital requirements No Change600000000600000000Fully utilizedGeneral Corporate ExpensesNo Change571170000571170000Fully utilized To meet the expenses of the IssueNo Change8000000058890000