Below is a structured extraction and summary of the relevant and actionable financial information from the Patanjali Foods Limited results filing dated August 14, 2025:

1. Auditor’s Note

• Type: Limited Review Report on unaudited standalone and consolidated quarterly results for Q1 FY26 (quarter ended June 30, 2025).
• Opinion: Unmodified/unqualified opinion issued by M/s. Chaturvedi & Shah LLP.
• Concerns/Qualifications: None reported.
• Conclusion: Auditor’s note is standard boilerplate with no qualifications or issues.

2. Financial Performance

Periods Covered:

• Latest quarter: Q1 FY26 (Apr-Jun 2025)
• Immediately preceding quarter: Q4 FY25 (Jan-Mar 2025)
• Same quarter previous year: Q1 FY25 (Apr-Jun 2024)
• Full financial year: FY25 (Apr 2024 - Mar 2025)

Key Financial Figures (₹ in Lakh)

* Not annualised for quarters.

Margins and Ratios (Standalone Q1 FY26)

• EBITDA (Total Income basis): ₹ 334.17 cr. (3.75% margin)
• Food & Other FMCG EBITDA Margin: 5.23%
• PAT Margin: 2.02%
• Gross Profit Margin (Total Income basis): 14.13%
• Advertising & Sales Promotion expenses: 0.72% of Revenue

3. Detailed Notes / Management Commentary

• Operating Environment:

  • Inflation eased to 2.1% in June 2025 (lowest in 3 years).
  • Urban demand subdued due to competition and government welfare schemes offering free food. Rural demand stable and outpaced urban.
  • Government halved basic customs duty on crude palm, sunflower, and soybean oils effective May 31, 2025, impacting pricing and demand.
  • Palm oil prices dropped sequentially due to global oversupply and customs duty changes, improving affordability.
  • Urban consumers shifted to smaller pack sizes and regional brands; company responded with smaller SKUs and value packs.
  • Channel shift from General Trade to Modern Trade, E-commerce, and Quick Commerce continues.
  • Inflation averaged ~2.7% in Q1 FY26; outlook for demand revival in H2 FY26 if trends continue.

• Segment Highlights:

  • Food & Other FMCG revenue: ₹ 1,660.67 cr. (18.46% of total revenue), EBITDA ₹ 86.83 cr.
  • Home & Personal Care (HPC) revenue: ₹ 639.02 cr., EBITDA ₹ 119.50 cr. (35.98% contribution to total EBITDA).
  • FMCG (incl. HPC) revenue: ₹ 2,299.69 cr., EBITDA ₹ 206.33 cr.
  • Wind Turbine Power Generation revenue: ₹ 11.87 cr. (increase due to higher generation).
  • Export sales to 27 countries: ₹ 39.34 cr. in Q1 FY26.
  • Key product growth: Biscuits (8.24% YoY), Ghee (23% YoY), Nutraceuticals (37.6% YoY).
  • New product launches in wellness segment (Cholesterol Care Liquid, Ortho Care Liquid) showing strong traction.
  • Staples revenue impacted by government policy on duty-free import of yellow peas; share of staples in Food & FMCG down to 37% from 48% in Q1 FY25.

• Corporate Actions:

  • Bonus shares recommended in ratio 2:1 (2 new shares for every 1 existing share), subject to shareholder approval.
  • Employee Stock Options exercised: 3,28,790 shares allotted in Q1 FY26, increasing paid-up capital by ₹ 6.58 lakh and securities premium by ₹ 6,268.93 lakh.
  • Arbitration award pending adjudication related to allotment/transfer of 1,86,70,213 equity shares to Ashav Advisory LLP; company has challenged the award in Delhi High Court.

• Accounting / Reporting:

  • Acquisition of Non-Food Business from Nov 1, 2024, affects comparability of prior periods.
  • Segment reporting per Ind AS 108 provided.

4. Segment Information (Standalone & Consolidated)

Segment Profit Before Finance Cost & Tax (₹ Lakh)

5. Capex, Projects, and Corporate Activity

• Capital Expenditure / Plantation:

  • Total area under oil palm plantation: 92,133 hectares (43.44% in prime yielding phase).
  • Allocated area under oil palm plantation: 6.63 lakh hectares as of June 30, 2025.

• Corporate Actions:

  • Bonus shares recommended (2:1 ratio), subject to shareholder approval.
  • Employee Stock Option allotment during Q1 FY26.
  • Arbitration award pending related to share allotment/transfer to Ashav Advisory LLP; legal challenge ongoing.

• Other:

  • No specific mention of writedowns, impairments, or restructuring in the quarter.
  • No acquisitions or disposals reported in this filing.

6. Standalone vs Consolidated

• Both Standalone and Consolidated unaudited financial results for Q1 FY26 have been provided and reviewed.
• Figures for standalone and consolidated are broadly aligned with minor differences due to subsidiaries.
• Consolidated includes subsidiaries: Rishikrishi Farming Private Limited and Contemporary Agro Private Limited.
• Joint Venture (Ruchi J-Oil Private Limited) under liquidation and excluded from consolidation.

Summary for Investment Analysis Team

This structured summary provides a clear, period-aligned financial snapshot, segment insights, management commentary, and corporate actions for informed investment analysis.