WESTLIFE FOODWORLD LIMITED — quarter and year ended March 31, 2026
| Particulars | 3 months ended 31/03/2026 (refer note 9) | Preceding 3 months ended 31/12/2025 | Corresponding 3 months ended 31/03/2025 (refer note 9) | Year to date figures for the period ended 31/03/2026 | Year ended 31/03/2025 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| 1. Income | |||||
| (a) Revenue from operations | |||||
| – Sale of products | 64,239.81 | 66,721.86 | 59,488.97 | 2,60,035.23 | 2,47,413.20 |
| – Net gain on fair value changes | 18.78 | 21.16 | 28.94 | 101.60 | 103.46 |
| – Other operating income | 1,277.00 | 328.64 | 796.30 | 2,419.29 | 1,602.57 |
| Total revenue from operations | 65,535.59 | 67,071.66 | 60,314.21 | 2,62,556.12 | 2,49,119.23 |
| (b) Other income | 649.30 | 741.59 | 995.39 | 3,141.10 | 2,447.38 |
| Total income (a + b) | 66,184.89 | 67,813.25 | 61,309.60 | 2,65,697.22 | 2,51,566.61 |
| 2. Expenses | |||||
| (a) Cost of materials consumed | 20,899.49 | 21,825.29 | 18,100.02 | 79,086.90 | 74,527.58 |
| (b) Employee benefits expenses | 9,899.85 | 10,269.04 | 8,715.50 | 39,804.88 | 35,983.91 |
| (c) Finance costs | 3,678.52 | 3,697.91 | 3,282.15 | 14,548.76 | 12,713.36 |
| (d) Depreciation and amortisation expense | 5,752.51 | 5,624.35 | 5,283.68 | 22,620.74 | 20,410.40 |
| (e) Other expenses | 26,049.64 | 25,226.83 | 25,794.59 | 1,09,980.50 | 1,06,626.82 |
| Total expenses | 65,280.01 | 66,643.42 | 61,175.94 | 2,66,041.78 | 2,50,262.07 |
| 3. Profit/(Loss) before exceptional items and tax (1-2) | (95.12) | 1,169.83 | 133.66 | (344.56) | 1,304.54 |
| 4. Exceptional items | |||||
| (a) Gain on redevelopment transaction (Refer Note 5) | – | – | – | 5,816.68 | – |
| (b) Impairment of investment (Refer Note 6) | – | – | – | (536.07) | – |
| (c) Impact of new labour codes (Refer Note 7) | – | (968.59) | – | (968.59) | – |
| 5. Profit/(loss) before tax (3+4) | (95.12) | 201.24 | 133.66 | 3,967.46 | 1,304.54 |
| 6. Tax expense: | |||||
| (a) Current tax | (189.33) | 811.11 | 148.72 | 1,857.42 | 2,059.63 |
| (b) Adjustment of tax relating to earlier periods (net) | (253.27) | – | (152.66) | (263.27) | (152.66) |
| (c) Deferred tax | 119.98 | (711.88) | (14.65) | (859.89) | (1,817.10) |
| Total Tax expense (a+b+c) | (332.62) | 99.23 | (18.59) | 734.26 | 89.87 |
| 7. Profit after tax (5-6) | 237.50 | 102.01 | 152.25 | 3,233.20 | 1,214.67 |
| 8. Other comprehensive income / (loss) | |||||
| (a) Items that will not be reclassified to Profit and Loss | 162.78 | (60.67) | 62.72 | 86.33 | (79.96) |
| (b) Income tax on items that will not be reclassified to Profit and Loss | (40.98) | 15.29 | (15.78) | (21.67) | 20.24 |
| Other comprehensive income / (loss) (a+b) | 121.80 | (45.38) | 46.94 | 64.66 | (59.72) |
| Total comprehensive income for the period/year (7 + 8) | 359.30 | 56.63 | 199.19 | 3,297.86 | 1,154.95 |
| 9. Earnings per share (not annualised) – (Face value of Rs 2 each) | |||||
| Basic (in Rs.) | 0.15 | 0.07 | 0.10 | 2.07 | 0.78 |
| Diluted (in Rs.) | 0.15 | 0.07 | 0.10 | 2.07 | 0.78 |
| Particulars | As at 31/03/2026 (Audited) | As at 31/03/2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| 1 Financial assets | ||
| (a) Cash and cash equivalents | 1,650.14 | 5,866.88 |
| (b) Bank balance other than (a) above | 42.61 | 27.53 |
| (c) Receivables | ||
| (i) Trade receivables | 1,720.05 | 1,898.03 |
| (d) Loans | 57.00 | 57.00 |
| (e) Investments | 12,013.20 | 15,920.29 |
| (f) Other financial assets | 11,165.14 | 7,055.70 |
| 2 Non-financial assets | ||
| (a) Inventories | 6,987.18 | 8,076.23 |
| (b) Current tax assets (Net) | 171.37 | 304.97 |
| (c) Deferred tax assets (Net) | 10,122.04 | 9,283.81 |
| (d) Property, plant and equipment | 91,387.32 | 85,854.70 |
| (e) Right of use assets | 1,24,878.20 | 1,10,777.74 |
| (f) Capital work-in-progress | 6,853.19 | 2,551.64 |
| (g) Goodwill | 4,659.70 | 4,659.70 |
| (h) Other intangible assets | 4,239.75 | 3,816.18 |
| (i) Other non-financial assets | 7,073.61 | 4,640.00 |
| TOTAL ASSETS | 2,83,020.50 | 2,60,790.40 |
| II. LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| 1 Financial liabilities | ||
| (a) Payables | ||
| (i) Trade payables | ||
| (i) total outstanding dues of micro enterprises and small enterprises | 2,583.67 | 944.44 |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 22,653.87 | 22,303.06 |
| (b) Borrowings (Other than Debt Securities) | 29,955.43 | 30,810.24 |
| (c) Lease Liabilities | 1,50,522.90 | 1,31,508.19 |
| (d) Other financial liabilities | 9,198.26 | 9,574.30 |
| 2 Non-financial liabilities | ||
| (a) Provisions | 2,267.23 | 1,471.12 |
| (b) Other non-financial liabilities | 3,929.93 | 3,829.91 |
| 3 EQUITY | ||
| (a) Equity share capital | 3,118.82 | 3,118.82 |
| (b) Other equity | 58,790.39 | 57,230.32 |
| TOTAL LIABILITIES AND EQUITY | 2,83,020.50 | 2,60,790.40 |
| Particulars | For the year ended 31/03/2026 (Audited) | For the year ended 31/03/2025 (Audited) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before taxation (after exceptional item) | 3,967.47 | 1,304.54 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 22,620.74 | 20,410.40 |
| Loss on sale / write off of property, plant and equipment | 811.93 | 918.67 |
| Finance cost | 14,548.76 | 12,713.36 |
| Employee share based payment expenses | 417.21 | 538.86 |
| Interest income | (966.60) | (1,042.65) |
| Sundry balance write off | 192.84 | 14.74 |
| Gain on lease modification / termination (net) | (492.55) | – |
| Gain on fair value changes (net) | (595.74) | (734.62) |
| Gain on redevelopment transaction (Refer Note 5) | (5,816.68) | – |
| Impairment of investment (Refer Note 6) | 535.07 | – |
| Impact of new labour codes (Refer Note 7) | 968.59 | – |
| Gain on sale of current investment (net) | (281.32) | (158.86) |
| Miscellaneous provisions written back | (1,966.78) | (1,218.93) |
| Operating profit before working capital changes | 33,943.94 | 32,745.51 |
| Movements in working capital | ||
| Decrease / (Increase) in inventories | 1,089.15 | (1,752.29) |
| Decrease / (Increase) in trade receivables | 177.98 | (165.10) |
| (Increase) in other financial and non financial assets | (1,720.58) | (2,050.13) |
| Increase in trade payables | 3,307.62 | 3,677.61 |
| Increase in provisions | (19.22) | 119.14 |
| (Decrease) / Increase in other financial and non financial liabilities | (52.47) | 2,652.61 |
| Cash generated from operations | 36,726.42 | 35,227.35 |
| Tax refund received / (taxes paid) | (1,327.49) | (737.00) |
| NET CASH FLOW GENERATED FROM OPERATING ACTIVITIES (A) | 35,198.93 | 34,490.35 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment, intangible assets and capital work-in-progress | (23,649.75) | (21,771.19) |
| Proceed from redevelopment transaction (refer note 5) | 2,000.00 | – |
| Proceeds from sale of property, plant and equipment | – | 26.65 |
| (Investment) in bank deposit | (2,446.47) | – |
| Interest received | 594.20 | 1,046.15 |
| Purchase of investments | 15,712.88 | (13,428.14) |
| (Purchase) / Proceeds from sale of investments | (11,464.81) | 2,204.27 |
| (Purchase) of Treasury Shares by Trust | (985.40) | (170.48) |
| NET CASH USED IN INVESTING ACTIVITIES (B) | (20,239.35) | (22,092.74) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds of short-term borrowings (net) | (854.81) | 6,507.36 |
| Proceeds of long-term borrowings | – | 400.00 |
| Repayment of lease liabilities (including interest on lease liabilities) | (14,687.16) | (12,611.85) |
| Interest paid | (2,464.85) | (2,237.69) |
| Interim dividend paid | (1,169.50) | – |
| NET CASH USED IN FINANCING ACTIVITIES (C) | (19,176.32) | (7,942.18) |
| NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS (A+B+C) | (4,216.74) | 4,455.43 |
| Cash and cash equivalents at the beginning of the year | 5,866.88 | 1,411.45 |
| Cash and cash equivalents at the end of the year | 1,650.14 | 5,866.88 |
| NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS | (4,216.74) | 4,455.43 |
| Components of Cash and cash equivalents | ||
| Cash and bank balances | 1,692.75 | 5,894.41 |
| Less: Not considered as cash and cash equivalents | ||
| Bank deposits due to mature before twelve months from reporting date | 42.61 | 27.53 |
| and having original maturity of more than 3 months | ||
| Total cash and cash equivalents | 1,650.14 | 5,866.88 |
| Particulars | For the year ended 31/03/2026 (Audited) | For the year ended 31/03/2025 (Audited) |
|---|---|---|
| Cash and bank balances | 1,692.75 | 5,894.41 |
| Less: Not considered as cash and cash equivalents | ||
| Bank deposits due to mature before twelve months from reporting date | 42.61 | 27.53 |
| and having original maturity of more than 3 months | ||
| **Total |