Summary of Key Information:

Reporting Period: Quarter ended 30th June 2026 (Q2 FY27)

Nature of Filing / Announcement: Unaudited Financial Results Submission

Audit Opinion:

Clean/Unmodified Opinion - The statutory auditors (Walker Chandiok & Co LLP) issued an unmodified limited review report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement.

Key Financial Highlights [Rs. in millions]:

Standalone Results:

Revenue from Operations: ₹8,783 million (Sale of products: ₹8,678 million + Other operating revenue: ₹105 million)

  • QoQ Comparison: Increased 80.8% from ₹4,858 million in Q1 FY27 (ended 31st March 2026)
  • YoY Comparison: Increased 16.0% from ₹7,571 million in Q2 FY26 (ended 30th June 2025)

Total Income: ₹8,798 million (including Other income: ₹15 million)

Net Profit: ₹507 million

  • QoQ Comparison: Turnaround from loss of ₹1,071 million in Q1 FY27
  • YoY Comparison: Increased 34.8% from ₹376 million in Q2 FY26

EPS: Basic and Diluted ₹0.22 per share (Face value Re. 1 per share)

  • QoQ Comparison: Improved from loss per share of ₹0.46 in Q1 FY27
  • YoY Comparison: Increased from ₹0.16 per share in Q2 FY26

Other Equity: ₹4,372 million

Expenses Breakdown:

Cost of materials consumed: ₹1,797 million

Purchases of stock-in-trade: ₹1,611 million

Changes in inventories: ₹1,314 million (positive)

Employee benefits expense: ₹573 million

Finance costs: ₹104 million

Depreciation and amortization: ₹403 million

Other expenses: ₹2,454 million

Total Expenses: ₹8,256 million

Exceptional Items:

Net exceptional gain of ₹135 million comprising:

  • Gain of ₹394 million from reversal of royalty and central service fees payable to Magnum IP Holding B.V. for period from 1st October 2025 to 31st March 2026
  • Impairment allowance of ₹166 million on property, plant and equipment
  • Establishment costs of ₹93 million

Tax Impact:

Deferred tax expense: ₹170 million for current quarter

Segment-wise Performance:

The Company has identified 'Ice-cream' as its only primary reportable segment. No separate segment information provided.

Corporate Actions:

Not Specified

Other Significant Information:

Paid up Equity Share Capital: ₹2,350 million (Face value Re. 1 per share)

The figures for quarter ended 31st March 2026 are balancing figures between audited figures for period from 10th January 2025 to 31st March 2026 and unaudited published figures for period from 10th January 2025 to 31st December 2025.

Financial results for quarter ended 30th June 2025 were certified by management but not subjected to limited review or audit.