Prataap Snacks Limited — Quarter and year ended 31 March 2026
Prataap Snacks Limited — Audited Ind AS Financial Results for the Quarter and Year ended 31 March 2026 (INR in lakhs except as stated)
| Particulars |
Quarter ended 31.03.2026 (Audited)
(Refer Note 3) |
Quarter ended 31.12.2025 (Unaudited) |
Quarter ended 31.03.2025 (Audited)
(Refer Note 3) |
Year Ended 31.03.2026 (Audited) |
Year Ended 31.03.2025 (Audited) |
| I Revenue from operations |
|
|
|
|
|
| – Sales / Income from operations |
41,806.24 |
45,925.01 |
39,852.50 |
171,604.63 |
169,908.41 |
| – Other operating income |
212.18 |
232.85 |
205.73 |
860.78 |
862.01 |
| II Other income |
134.06 |
280.06 |
229.13 |
841.39 |
965.58 |
| III Total Income (I + II) |
42,152.48 |
46,437.92 |
40,287.36 |
173,306.80 |
171,736.00 |
| IV Expenses |
|
|
|
|
|
| (a) Cost of materials consumed |
28,836.42 |
32,485.03 |
29,742.36 |
121,534.93 |
124,138.98 |
| (b) Purchases of stock-in-trade |
276.48 |
305.88 |
266.52 |
1,038.37 |
979.06 |
| (c) Changes in inventories of finished goods stock-in-trade |
869.86 |
310.82 |
(174.19) |
177.07 |
(803.39) |
| (d) Employee benefits expenses |
2,202.16 |
1,886.51 |
1,931.73 |
7,879.38 |
7,807.54 |
| (e) Finance cost |
124.27 |
125.81 |
185.04 |
653.92 |
680.57 |
| (f) Depreciation and amortisation expenses |
1,687.78 |
1,636.51 |
1,638.02 |
6,693.02 |
6,918.72 |
| (g) Impairment losses on financial assets |
86.04 |
46.97 |
53.47 |
211.54 |
113.36 |
| (h) Other expenses |
7,688.37 |
9,092.32 |
7,746.44 |
33,443.41 |
33,665.93 |
| Total Expenses |
41,771.38 |
45,889.85 |
41,389.39 |
171,631.64 |
173,500.77 |
| V Profit before exceptional item and tax (III – IV) |
381.10 |
548.07 |
(1,102.03) |
1,675.16 |
(1,764.77) |
| VI Exceptional item |
|
|
|
|
|
| (a) Statutory impact of new Labour Codes (Refer Note 7) |
– |
235.15 |
– |
235.15 |
– |
| (b) Loss due to fire/insurance claim (Refer Note 8) |
– |
– |
– |
(77.17) |
2,540.72 |
| VII Profit / (Loss) before tax (V – VI) |
381.10 |
312.92 |
(1,102.03) |
1,517.18 |
(4,305.49) |
| VIII Tax expense |
|
|
|
|
|
| (a) Current tax |
88.94 |
79.92 |
– |
323.56 |
– |
| (b) Deferred tax (including minimum alternate tax) |
178.45 |
(91.86) |
91.86 |
222.05 |
(878.04) |
| IX Net Profit / (Loss) for the period (VII – VIII) |
113.71 |
324.86 |
(1,193.89) |
971.57 |
(3,427.45) |
| X Other Comprehensive Income (OCI) |
|
|
|
|
|
| (a) Items that will not be reclassified to profit or loss |
33.75 |
18.39 |
(0.16) |
90.12 |
(61.91) |
| (b) Income tax relating to above |
(2.98) |
(6.43) |
0.05 |
(22.68) |
21.63 |
| XI Total Comprehensive Income / (Loss) for the period (IX + X) |
144.48 |
336.82 |
(1,194.00) |
1,039.01 |
(3,467.73) |
| XII Paid-up equity share capital – Face value of INR 5 each |
1,195.18 |
1,195.05 |
1,193.67 |
1,195.18 |
1,193.67 |
| XIII Other equity |
|
|
|
68,772.87 |
67,831.35 |
| XIV Earnings per share of INR 5 each (Not annualised) |
|
|
|
|
|
| – Basic – INR |
0.48 |
1.36 |
(5.00) |
4.07 |
(14.36) |
| – Diluted – INR |
0.48 |
1.36 |
(5.00) |
4.06 |
(14.36) |
| Particulars |
As at 31.03.2026 Audited |
As at 31.03.2025 Audited |
| I ASSETS |
|
|
| NON-CURRENT ASSETS |
|
|
| (a) Property, plant and equipment |
39,045.61 |
40,026.39 |
| (b) Capital work-in-progress |
448.10 |
1,316.27 |
| (c) Goodwill |
4,611.00 |
4,611.00 |
| (d) Other Intangible assets |
11,922.43 |
12,992.59 |
| (e) Financial assets |
|
|
| (i) Loans |
1,434.40 |
1,605.49 |
| (ii) Other non-current financial assets |
845.32 |
2,499.59 |
| (f) Other tax assets (net) |
904.64 |
1,082.79 |
| (g) Other non-current assets |
336.75 |
339.46 |
| TOTAL NON-CURRENT ASSETS |
59,548.25 |
64,473.58 |
| CURRENT ASSETS |
|
|
| (a) Inventories |
12,965.79 |
14,864.89 |
| (b) Financial assets |
|
|
| (i) Trade receivables |
2,304.56 |
1,741.43 |
| (ii) Cash and cash equivalents |
3,288.25 |
1,115.78 |
| (iii) Bank balance (other than (ii) above) |
992.38 |
292.09 |
| (iv) Loans |
195.72 |
211.61 |
| (v) Other current financial assets |
6,039.87 |
8,890.10 |
| (c) Other current assets |
7,412.17 |
4,006.89 |
| TOTAL CURRENT ASSETS |
33,198.74 |
31,122.79 |
| TOTAL ASSETS |
92,746.99 |
95,596.37 |
| Description |
As at 31.03.2026 Audited |
As at 31.03.2025 Audited |
| II EQUITY AND LIABILITIES |
|
|
| EQUITY |
|
|
| (a) Equity share capital |
1,195.18 |
1,193.67 |
| (b) Other equity |
68,772.87 |
67,831.35 |
| TOTAL EQUITY |
69,968.05 |
69,025.02 |
| LIABILITIES |
|
|
| NON-CURRENT LIABILITIES |
|
|
| (a) Financial liabilities |
|
|
| (i) Borrowings |
1,000.00 |
1,400.00 |
| (ii) Lease liabilities |
1,338.00 |
2,249.79 |
| (b) Provisions |
868.69 |
642.52 |
| (c) Deferred tax liabilities (net) |
1,089.98 |
845.25 |
| (d) Other non-current liabilities |
1,362.45 |
1,582.87 |
| TOTAL NON-CURRENT LIABILITIES |
5,659.12 |
6,720.43 |
| CURRENT LIABILITIES |
|
|
| (a) Financial liabilities |
|
|
| (i) Borrowings |
400.00 |
2,571.00 |
| (ii) Lease liabilities |
1,777.90 |
1,421.51 |
| (iii) Trade payables |
|
|
| Total outstanding dues of micro enterprises and small enterprises |
2,004.18 |
1,990.71 |
| Total outstanding dues of trade payables other than micro enterprises and small enterprises |
9,106.77 |
10,522.04 |
| (iv) Other current financial liabilities |
1,926.41 |
819.50 |
| (b) Other current liabilities |
1,755.39 |
2,431.35 |
| (c) Provisions |
149.17 |
94.81 |
| TOTAL CURRENT LIABILITIES |
17,119.82 |
19,850.92 |
| TOTAL LIABILITIES |
22,778.94 |
26,571.35 |
| TOTAL EQUITY AND LIABILITIES |
92,746.99 |
95,596.37 |
| Particulars |
Year Ended 31.03.2026 Audited |
Year Ended 31.03.2025 Audited |
| A CASH FLOW FROM OPERATING ACTIVITIES |
|
|
| Profit before tax |
1,517.18 |
(4,305.49) |
| Adjustments to reconcile profit before tax to net cash flows |
|
|
| Add / (Less): |
|
|
| Depreciation and amortisation expenses |
6,693.02 |
6,918.72 |
| Loss on sale/discard of property, plant and equipment |
66.29 |
20.67 |
| Provision for slow moving inventory |
100.75 |
(208.20) |
| Impairment losses on financial assets |
211.54 |
113.36 |
| Net gain on derecognition of lease liability and ROU assets |
(126.58) |
(22.85) |
| Allowance for doubtful advances |
33.06 |
75.11 |
| Employee stock appreciation rights expense |
21.88 |
94.35 |
| Government grant income |
(388.70) |
(465.40) |
| Loss by Fire (Refer note 8) |
– |
2,540.72 |
| Receipt of insurance claim (Refer note 8) |
(77.17) |
– |
| Finance cost |
653.92 |
680.57 |
| Interest income |
(714.81) |
(942.73) |
| Operating profit before working capital changes |
7,990.38 |
4,498.83 |
| Working capital adjustments: |
|
|
| Decrease / (increase) in inventories |
1,875.52 |
(749.06) |
| Decrease / (increase) in trade receivables |
(758.20) |
(668.10) |
| Decrease / (increase) in loans and other financial assets |
169.61 |
(41.84) |
| Decrease / (increase) in other assets |
(3,435.18) |
(1,082.28) |
| Increase/ (decrease) in trade payables |
(1,401.11) |
1,055.19 |
| Increase / (decrease) in other financial liabilities |
1,045.61 |
(10.53) |
| Increase / (decrease) in provisions |
327.75 |
94.60 |
| Increase / (decrease) in other liabilities |
(621.98) |
(107.49) |
| Income tax paid (net of refund received) |
(145.41) |
(380.11) |
| NET CASH FLOWS FROM OPERATING ACTIVITIES |
5,046.99 |
2,609.21 |
| B CASH FLOW FROM INVESTING ACTIVITIES |
Year Ended 31.03.2026 Audited |
Year Ended 31.03.2025 Audited |
| Purchase of property, plant and equipment including capital work-in-progress and capital advances |
(1,991.84) |
(4,019.87) |
| Receipts of insurance claim for loss of property, plant and equipment (Refer Note 8) |
– |
588.00 |
| Purchase of intangibles including assets under development |
(43.93) |
(11.50) |
| Receipt of government grant |
555.20 |
561.81 |
| Proceeds from sale of property, plant and equipment and CWIP |
124.17 |
207.62 |
| Investment in fixed deposits with banks not considered as cash and cash equivalents |
(7,324.70) |
(7,710.43) |
| Redemption / maturity of fixed deposits with banks not considered as cash and cash equivalents |
10,676.59 |
6,834.55 |
| Interest received |
721.53 |
569.07 |
| NET CASH FLOWS USED IN INVESTING ACTIVITIES |
2,717.02 |
(2,980.75) |
| Particulars |
Year Ended 31.03.2026 (Audited) |
Year Ended 31.03.2025 (Audited) |
| C CASH FLOW FROM FINANCING ACTIVITIES |
|
|
| Proceeds from issuance of equity share capital |
1.51 |
– |
| Proceeds from short-term borrowings |
– |
2,171.00 |
| Repayment of lease liabilities |
(2,273.91) |
(2,333.01) |
| Interest paid on lease liabilities |
(304.20) |
(397.10) |
| Repayment of short-term borrowings |
(2,171.00) |
– |
| Repayment of long-term borrowings |
(400.00) |
(200.00) |
| Interest paid |
(324.49) |
(257.86) |
| Dividend paid |
(119.45) |
(477.43) |
| NET CASH FLOWS FROM FINANCING ACTIVITIES |
(5,591.54) |
(1,494.40) |
| Particulars |
Year Ended 31.03.2026 (Audited) |
Year Ended 31.03.2025 (Audited) |
| NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS [A + B + C] |
2,172.47 |
(1,865.94) |
| Cash and cash equivalents at the beginning of the period |
1,115.78 |
2,981.72 |
| Cash and cash equivalents at the end of the period |
3,288.25 |
1,115.78 |
