Restaurant Brands Asia Limited — quarter and year ended March 31, 2026
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31-Mar-26 (Audited, Refer Note 3) | 31-Mar-26 (Audited) | |
| 1 Income | ||
| a) Revenue from operations | 5,734.61 | 22,717.23 |
| b) Other income | 209.66 | 727.76 |
| Total income | 5,944.27 | 23,444.99 |
| 2 Expenses | ||
| a) Cost of materials consumed | 1,708.01 | 7,034.15 |
| b) Employee benefits expenses | 913.98 | 3,560.44 |
| c) Finance costs | 457.32 | 1,687.99 |
| d) Depreciation and amortisation expenses | 737.60 | 2,804.97 |
| e) Other expenses | 2,130.57 | 8,726.32 |
| Total expenses | 5,947.48 | 23,813.87 |
| 3 Loss before exceptional item and tax [1-2] | (3.21) | (368.88) |
| 4 Exceptional item (refer note no. 5) | 1,200.00 | 1,222.52 |
| 5 Loss before tax [3-4] | (1,203.21) | (1,591.40) |
| 6 Tax expenses | ||
| a) Current tax | – | – |
| b) Deferred tax | – | – |
| 7 Loss for the period/year [5-6] | (1,203.21) | (1,591.40) |
| 8 Other comprehensive income / (loss) | ||
| i) Items that will not be reclassified to profit or loss | 7.19 | (10.46) |
| ii) Income tax relating to above | – | – |
| Total other comprehensive income / (loss) for the period/year | 7.19 | (10.46) |
| 9 Total comprehensive loss for the period/year [7+8] | (1,196.02) | (1,601.86) |
| 10 Paid-up equity share capital (Face value of ₹10 each) | 5,828.76 | 5,828.76 |
| 11 Other equity | – | 15,264.55 |
| 12 Earnings Per Share (Face Value of ₹10 each) (not annualised for the period) | ||
| a) Basic (in ₹) | (2.06) | (2.73) |
| b) Diluted (in ₹) | (2.06) | (2.73) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 9,974.45 | 8,392.53 |
| Right-of-use assets | 13,642.59 | 12,512.25 |
| Capital work-in-progress | 384.41 | 257.80 |
| Intangible assets | 829.59 | 1,109.02 |
| Financial assets | ||
| (a) Investments in subsidiaries | 11,388.44 | 12,554.81 |
| (b) Other financial assets | 676.99 | 582.11 |
| Other tax assets (net) | 62.51 | 27.78 |
| Other non-current assets | 580.32 | 406.62 |
| Total non-current assets | 37,539.30 | 35,842.92 |
| Current assets | ||
| Inventories | 236.95 | 234.24 |
| Financial assets | ||
| (a) Investments | 1,378.63 | 235.46 |
| (b) Trade receivables | 379.64 | 257.34 |
| (c) Cash and cash equivalents | 248.02 | 5,210.28 |
| (d) Bank balances other than cash and cash equivalents | 282.95 | 22.06 |
| (e) Loans | 2,160.11 | 644.68 |
| (f) Other financial assets | 255.09 | 147.50 |
| Other current assets | 258.86 | 263.91 |
| Total current assets | 5,200.25 | 7,015.47 |
| Total Assets | 42,739.55 | 42,858.39 |
| Equity and Liabilities | ||
| Equity | ||
| Equity share capital | 5,828.76 | 5,820.68 |
| Other equity | 15,264.55 | 16,783.40 |
| Total equity | 21,093.31 | 22,604.08 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (a) Borrowings | 403.57 | 481.78 |
| (b) Lease liabilities | 15,282.02 | 13,721.61 |
| Provisions | 475.87 | 404.42 |
| Other non-current liabilities | 1,093.26 | 1,070.08 |
| Total non-current liabilities | 17,254.72 | 15,677.89 |
| Current liabilities | ||
| Financial liabilities | ||
| (a) Borrowings | 628.60 | 786.80 |
| (b) Lease liabilities | 664.28 | 589.41 |
| (c) Trade payables | ||
| (i) total outstanding dues of micro and small enterprises | 30.74 | 11.57 |
| (ii) total outstanding dues other than micro and small enterprises | 1,557.03 | 1,719.67 |
| (d) Other financial liabilities | 1,081.53 | 1,238.74 |
| Other current liabilities | 296.57 | 141.97 |
| Provisions | 132.77 | 88.26 |
| Total current liabilities | 4,391.52 | 4,576.42 |
| Total equity and liabilities | 42,739.55 | 42,858.39 |
| Particulars | March 31, 2026 Audited | March 31, 2025 Audited |
|---|---|---|
| Cash flows from operating activities | ||
| Loss before tax | (1,591.40) | (875.78) |
| – Exceptional item | 1,222.52 | – |
| – Depreciation and amortization | 1,466.55 | 1,374.51 |
| – Depreciation of right of use assets | 1,338.42 | 1,171.76 |
| – Insurance claims received | (4.95) | (2.73) |
| – Loss on disposal/write off of Property, plant and equipment (net) | 106.94 | 11.45 |
| – Net foreign exchange differences (unrealised) | (126.43) | 28.17 |
| – Dividend income | (16.95) | (13.18) |
| – Interest income on fixed deposits and loan | (158.47) | (37.96) |
| – Liabilities (written back) | – | (18.33) |
| – Gain on termination of lease | (136.34) | (6.42) |
| – Finance costs | 1,687.99 | 1,408.97 |
| – Employee stock compensation expense | 84.08 | 84.35 |
| – Interest income on security deposits measured at amortised cost | (65.96) | (67.71) |
| – MTM loss/(gain) on financial instruments at fair value through profit & loss | (30.13) | 7.81 |
| – Profit on sale of investments at fair value through profit and loss | (151.60) | (36.77) |
| – Commission on corporate guarantee and performance guarantee | (11.14) | (11.39) |
| – Sundry Balance Written off | 6.31 | – |
| Operating profit before working capital changes | 3,619.44 | 3,016.75 |
| Movements in working capital | ||
| – (Increase) in other financial assets | (105.27) | (50.91) |
| – (Increase) in other non-current assets | (1.60) | (10.15) |
| – (Increase) in other current assets | (1.24) | (72.54) |
| – (Increase) in inventories | (2.71) | (22.36) |
| – (Increase) in trade receivables | (122.30) | (88.61) |
| – (Decrease) in trade payables | (143.47) | (4.09) |
| – Increase in provisions | 94.19 | 18.66 |
| – Increase in other liabilities | 143.96 | 554.47 |
| Cash generated from operations | 3,481.00 | 3,341.22 |
| Income taxes paid (net of refunds) | (34.73) | 103.79 |
| Net cash flows generated from operating activities (A) | 3,446.27 | 3,445.00 |
| Cash flows from investing activities | ||
| Payment for Property, Plant and Equipment including CWIP and capital advances (net) | (3,338.18) | (2,473.52) |
| Payment for acquiring Right of use assets | (101.83) | (184.49) |
| (Purchase)/proceeds from current investments (net) | (961.45) | 623.36 |
| Purchase of investment in subsidiary | – | (204.32) |
| Loan provided to subsidiary | (1,332.10) | (655.39) |
| Maturity off(investment in) of fixed deposits other than cash and cash equivalents (net) | (260.89) | 0.13 |
| Interest received on fixed deposits and loan | 65.00 | 26.00 |
| (Investment in) of non current deposits | (0.22) | (0.32) |
| Net cash flows used in investing activities (B) | (5,929.67) | (2,868.55) |
| Cash flows from financing activities | ||
| Proceeds from issue of equity shares | – | 5,000.00 |
| Proceeds from exercise of employee stock option | 17.25 | 106.82 |
| Proceeds from /(repayment of) long term-borrowings (net of processing fees) | (78.21) | 498.58 |
| Payment of lease liabilities (including interest on lease liabilities) | (2,179.73) | (1,896.58) |
| Proceeds from /(repayment of) short-term borrowings | (158.20) | 770.00 |
| Interest paid on long-term and short-term borrowings | (79.97) | (47.36) |
| Net cash flows used in financing activities (C) | (2,478.86) | 4,431.46 |
| Net (decrease) / increase in cash and cash equivalents (A + B + C) | (4,962.26) | 5,007.91 |
| Cash and cash equivalents at the beginning of the year | 5,210.28 | 202.37 |
| Cash and cash equivalents at the end of the year | 248.02 | 5,210.28 |
| Net increase/(decrease) in cash and cash equivalents | (4,962.26) | 5,007.91 |
| Components of cash and cash equivalents | ||
| – Cash on hand | 47.55 | 57.47 |
| – In fixed deposits with original maturity less than 3 months | – | 500.00 |
| – With banks in current account | 200.47 | 4,652.81 |
| Cash and cash equivalents | 248.02 | 5,210.28 |
| Total cash and cash equivalents for the purposes of cash flow statement | 248.02 | 5,210.28 |
| Particulars | Quarter ended | Year ended | |||
|---|---|---|---|---|---|
| 31-Mar-26 Audited | 31-Dec-25 Unaudited | 31-Mar-25 Audited | 31-Mar-26 Audited | 31-Mar-25 Audited | |
| 1 Income | |||||
| a) Revenue from operations | 7,068.38 | 7,146.54 | 6,325.49 | 28,226.40 | 25,507.20 |
| b) Other income | 80.49 | 103.46 | 78.30 | 486.18 | 311.65 |
| Total income [2+3] | 7,148.87 | 7,250.00 | 6,403.79 | 28,712.58 | 25,818.85 |
| 2 Expenses | |||||
| a) Cost of materials consumed | 2,256.64 | 2,346.06 | 2,196.41 | 9,399.53 | 8,911.72 |
| b) Employee benefits expenses | 1,239.66 | 1,229.21 | 1,089.80 | 4,866.58 | 4,311.48 |
| c) Finance costs | 498.24 | 471.42 | 457.04 | 1,893.78 | 1,608.89 |
| d) Depreciation and amortisation expenses | 1,006.57 | 984.12 | 957.50 | 3,893.76 | 3,714.81 |
| e) Other expenses | 2,622.02 | 2,576.10 | 2,307.44 | 10,677.69 | 9,959.89 |
| Total expenses | 7,623.13 | 7,706.91 | 7,008.19 | 30,731.34 | 28,146.79 |
| 3 Loss before exceptional item and tax [1-2] | (474.26) | (456.91) | (604.41) | (2,018.76) | (2,327.94) |
| 4 Exceptional item (refer note no. 5) | – | 22.52 | – | 22.52 | – |
| 5 Loss before tax [3-4] | (474.26) | (479.43) | (604.41) | (2,041.28) | (2,327.94) |
| 6 Tax expenses | |||||
| a) Current tax | – | – | – | – | – |
| b) Deferred tax | – | – | – | – | – |
| 7 Loss for the period/year [5-6] | (474.26) | (479.43) | (604.41) | (2,041.28) | (2,327.94) |
| 8 Other comprehensive income / (loss) | |||||
| i) Items that will not be reclassified to profit or loss | 2.90 | (10.49) | 5.68 | (14.75) | 29.43 |
| ii) Income tax relating to above | – | – | – | – | – |
| iii) Items that will be reclassified to profit or loss | (31.92) | 10.75 | 20.88 | (90.88) | (51.87) |
| iv) Income tax relating to above | – | – | – | – | – |
| Total other comprehensive income/ (loss) for the period/ year | (29.02) | 0.26 | 26.56 | (105.63) | (22.44) |
| 9 Total comprehensive loss for the period/year [7+8] | (503.28) | (479.17) | (577.85) | (2,146.91) | (2,350.38) |
| 10 Loss for the period/year Attributable to: | |||||
| – Equity holders of the parent | (430.10) | (435.35) | (562.78) | (1,870.78) | (2,162.02) |
| – Non-controlling interests | (44.16) | (44.08) | (41.63) | (170.50) | (165.92) |
| 11 Other comprehensive loss for the period/year Attributable to: | |||||
| – Equity holders of the parent | (24.96) | (0.12) | 24.22 | (94.97) | (22.14) |
| – Non-controlling interests | (4.06) | 0.38 |