Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Qualified Opinion - The auditors issued a qualified conclusion stating the financial results were not prepared in accordance with applicable Indian Accounting Standards (Ind AS) due to insufficient information and supporting workings necessary for determining consequential financial effects.

Key Financial Highlights [₹ in lakhs]:

Standalone Results:

Revenue from Operations: ₹10,829.40 (22% increase YoY from ₹8,872.97 in Q1 FY26)

Total Income: ₹10,869.95 (22% increase YoY from ₹8,885.77 in Q1 FY26)

Net Profit: ₹797.28 (7% increase YoY from ₹745.97 in Q1 FY26)

EPS: ₹3.65 (Basic and Diluted) (7% increase YoY from ₹3.42 in Q1 FY26)

Paid up Equity Share Capital: ₹2,182.00 (Face Value of ₹10 each)

Consolidated Results:

Revenue from Operations: Not explicitly stated but Total Revenue was ₹12,720.54

Total Income: ₹12,720.54

Net Profit: ₹981.02 (attributable to owners)

EPS: ₹4.50 (Basic and Diluted)

Paid up Equity Share Capital: ₹2,182.00 (Face Value of ₹10 each)

Expense Breakdown (Standalone):

Cost of Materials Consumed: ₹7,169.65 (25% increase YoY)

Employee Benefit Expenses: ₹394.31 (5% increase YoY)

Finance Costs: ₹426.81 (67% increase YoY)

Depreciation/Amortization: ₹201.95 (3% increase YoY)

Other Expenses: ₹1,618.05 (13% increase YoY)

Segment-wise Performance:

Based on the guiding principles given in Ind AS 108, the Company's business activity falls within a single operating segment and accordingly, the disclosure requirements of Ind AS 108 are not applicable.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were announced.

Other Significant Information:

Subsidiary Acquisition: During the quarter ended June 30, 2026, Andri Agro Foods Private Limited became a subsidiary of the Company with effect from June 30, 2026, consequent upon acquisition of 57.14% of its paid-up equity share capital and consequent acquisition of control.

Future Investment: Pursuant to the Supplemental Agreement dated June 30, 2026, the Company proposes to subscribe to fresh equity shares to be issued by Andri Agro Foods Private Limited, pursuant to which the Company's aggregate shareholding is proposed to increase from 57.14% to 75%, subject to applicable laws and fulfilment of the terms and conditions contained in the transaction documents.

Consolidation Details: The Consolidated Financial Results include the financial results of the Company and its subsidiaries: Madhur Confectioners Private Limited; ZIMBA Food Private Limited (formerly Annapurna Snacks Private Limited); Prosperity Securities Broking Private Limited (formerly Unoap Foods Factory Pvt. Ltd.); and Andri Agro Foods Private Limited.

Entities Included in Consolidation:

  • Madhur Confectioners Private Limited
  • ZIMBA Food Private Limited (formerly Annapurna Snacks Private Limited)
  • Prosperity Securities Broking Private Limited (formerly Unoap Foods Factory Pvt. Ltd.)
  • Andri Agro Foods Private Limited (newly acquired during the quarter)

Auditor's Additional Comments on Consolidated Results:

The consolidated unaudited financial results include the interim financial statements/financial information/financial results of 4 subsidiaries which have not been reviewed by their auditors, whose interim financial statements/financial information/financial results reflect total revenue of ₹1,830.59 lakhs and total net profit after tax of ₹183.73 lakhs as considered in the consolidated unaudited financial results. According to the management, these are not material to the Group.