Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and half year ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting under Regulations 30 and 33 of SEBI Listing Regulations
Audit Opinion:
Unmodified opinion (clean) on both standalone and consolidated financial results
Key Financial Highlights [INR in lakhs]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹54,393.29 (₹49,249.98 in Q1 FY27; ₹43,189.06 in Q2 FY26)
- Total Income: ₹54,518.98
- Net Profit/(Loss): (₹250.42) loss vs. ₹463.87 profit in Q2 FY26
- EPS: (₹1.05) basic and diluted
Half-Year Ended September 30, 2026:
- Revenue from Operations: ₹103,643.27 (₹84,289.13 in H1 FY26)
- Total Income: ₹103,932.35
- Net Profit/(Loss): (₹3.23) loss vs. ₹533.00 profit in H1 FY26
- EPS: (₹0.01) basic and diluted
Balance Sheet (Standalone) as at September 30, 2026:
- Cash and Cash Equivalents: ₹4,423.81 lakhs
- Other Equity: ₹68,739.31 lakhs
- Debt (Borrowings): ₹3,700.00 lakhs (₹800.00 non-current + ₹2,900.00 current)
Consolidated Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹54,393.29
- Total Income: ₹54,505.02
- Net Profit/(Loss): (₹275.22) loss vs. ₹463.87 profit in Q2 FY26
- EPS: (₹1.15) basic and diluted
Half-Year Ended September 30, 2026:
- Revenue from Operations: ₹103,643.27
- Total Income: ₹103,918.39
- Net Profit/(Loss): (₹28.03) loss vs. ₹533.00 profit in H1 FY26
- EPS: (₹0.12) basic and diluted
Balance Sheet (Consolidated) as at September 30, 2026:
- Cash and Cash Equiguivalents: ₹4,439.48 lakhs
- Other Equity: ₹68,714.50 lakhs
- Debt (Borrowings): ₹3,700.00 lakhs (₹800.00 non-current + ₹2,900.00 current)
Segment-wise Performance:
The Company has determined 'Snacks Food' as the only reportable segment. No separate segment information provided.
Corporate Actions:
- Approved allotment of 2,337 equity shares of face value ₹5 each to eligible employees under Prataap Employees Stock Appreciation Rights Plan 2018 (ESARP 2018)
- Final dividend @10% (₹0.50 per equity share) for FY 2025-26 was approved in AGM held on September 24, 2026
Other Significant Information:
- Acquired 100% equity share capital of RLOP Food Processing Private Limited for ₹1,544.60 lakhs (became wholly-owned subsidiary)
- Granted loan aggregating ₹2,359.25 lakhs to RLOP Food Processing at 6% interest per annum
- Exceptional items disclosed for previous periods: Insurance claim of ₹77.17 lakhs (Q2 FY25) and statutory impact of new Labour Codes of ₹235.15 lakhs (FY26)
- Paid-up equity share capital: ₹1,196.50 lakhs (face value ₹5 each)