Interim report
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www.bectorfoods.com MBFSL / CS / 2026-27 To , Department of Corporate Relations , BSE Limited , Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai - 400001 Scrip Code : 543253 Dear Sir , To , Mrs. Bector's MRS . BECTOR'S CREMICA 7th August , 2026 National Stock Exchange of India Ltd , Exchange Plaza , C- 1 , Block G , Bandra Kurla Complex , Bandra ( East ) , Mumbai - 400051 Scrip Symbol : BECTORFOOD NGLISH OVEN Ⓡ SUB : Outcome of the Board Meeting Pursuant to the Regulation , 30 , 33 of the Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended , we hereby inform you that the Board of Directors of Mrs. Bectors Food Specialties Limited ( the “ Company ” ) , at its meeting held on today , i.e. 7th August , 2026 , has considered and approved the following : 1 . Change in the designation of Mr. Parveen Kumar Goel ( DIN : 00007297 ) from Whole - time Director and Chief Financial Officer ( CFO ) to Whole - time Director . 2 . 3 . 4 . Appointed Mr. Anshul Rastogi , Chief Financial Officer ( CFO ) of the company w.e.f. 07.08.2026 based on the recommendation of Nomination and Remuneration Committee . The requisite details pertaining to the appointment of Mr. Anshul Rastogi , Chief Financial Officer ( CFO ) of the Company , pursuant to Regulation 30 and other relevant provisions of the Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , read with SEBI Circular No. SEBI / HO / CFD / CFD - POD- 1 / P / CIR / 2023 / 123 dated July 13 , 2023 , is enclosed herewith as Annexure A. Unaudited consolidated financial results of the Company for the quarter ended June 30 , 2026 along with the limited review report issued by M / s Walker Chandiok & Co. LLP , Statutory Auditors of the Company ; Unaudited standalone financial results of the Company for the quarter ended June 30 , 2026 along thef eU Mrs. Bectors Food Specialities Ltd. Corporate Office : 1st Floor , Emaar Digital Greens Tower -A , Golf Course Extension Road , Sector 61 , Gurugram , Haryana - 122002 ( India ) P : ( + 91-124 ) 4096 300 Regd . Office : Theing Road , Phillaur - 144410 , Punjab , India P : ( + 91-1826 ) 225418 , 222826 , 2223138 F : ( + 91-1826 ) 222915 CIN : L74899PB1995PLC033417 , E : atul.sud@bectorfoods.com
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Yours sincerely, Thanking you, For Mrs. Bectors Food Specialities Limited Atul Sud Company Secretary and Compliance Officer M.No. F10412
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Annexure-A Details under SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023: S. No. Particulars Disclosure 1. Name of the KMP Anshul Rastogi 2. Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise Appointment of Mr. Anshul Rastogi as the Chief Financial Officer (CFO) of the Company w.e.f 07.08.2026. 3. Date of Appointment/Re appointment 7th August, 2026 4. Terms of Appointment/Re appointment Appointment as Chief Financial Officer (CFO) of the company with effect from August 7, 2026. 5. Brief profile (in case of appointment) He has close to two decades of experience in finance, across controllership, business partnering and strategic planning. He has spent much of his career with global Fortune 500 companies, working in multi- market environments where the finance role extended well beyond reporting and compliance. Before joining Mrs. Bectors Food Specialities Ltd, Anshul was Chief Financial Officer at RAK Ceramics India Pvt Ltd. He has also worked with multinational consumer companies including Versuni, Philips and General Mills. A Chartered Accountant by profession, he places particular emphasis on building capable finance teams and on grounding business decisions in clear, reliable data. 6. Disclosure of relationships between directors (in case of appointment of a director) Not Applicable
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of the Mrs. Bectors Food Specialities Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Mrs. Bectors Food Specialities Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results (‘the Statement’) of Mrs. Bectors Food Specialities Limited (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’) and its associate (refer Annexure 1 for the list of subsidiaries and associate included in the Statement) for the quarter ended 30 June 2026, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of the other auditor referred to in paragraph 5 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of the Mrs. Bectors Food Specialities Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Chartered Accountants 5. The Statement includes the Gro up’s share of net loss after tax of ₹ 0.26 million and total comprehensive loss of ₹ 0.26 million, for the quarter ended on 30 June 2026, as considered in the Statement, in respect of 1 associate, whose interim financial results have not been reviewed by us. These interim financial results have been reviewed by other auditor whose review report has been furnished to us by the management and our conclusion in so far as it relates to the amounts and disclosures included in respect of this associate is based solely on the review report of such other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the report of the other auditor. 6. The Statement includes the interim financial information of 2 subsidiaries, which have not been reviewed by their auditors, whose interim financial information reflects total revenues of ₹ 41.46 million, net loss after tax of ₹ 4.19 million, total comprehensive loss of ₹ 4.19 million for the quarter ended 30 June 2026, as considered in the Statement. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, are based solely on such unreviewed interim financial information. According to the information and explanations given to us by the management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial information certified by the management. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Tarun Gupta Partner Membership No. 507892 UDIN: 26507892SJNADF8707 Place: Gurugram Date: 07 August 2026
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of the Mrs. Bectors Food Specialities Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Chartered Accountants Annexure 1 List of entities included in the Statement S.No. Name Relationship with the Holding Company 1 Bakebest Foods Private Limited Wholly owned subsidiary 2 Mrs. Bectors English Oven Limited Wholly owned subsidiary 3 Mrs. Bectors Food International FZE Wholly owned subsidiary 4 Cremica Agro Foods Limited Associate
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Year ended 30 June 2026 (Unaudited) 31 March 2026 (refer note 5) 30 June 2025 (Unaudited) 31 March 2026 (Audited) 1 Revenue from operations 5,487.46 4,858.60 4,729.63 20,435.63 2 Other income 86.14 101.62 74.39 311.22 3 Total income (1+2) 5,573.60 4,960.22 4,804.02 20,746.85 4 Expenses Cost of materials consumed 2,912.55 2,416.49 2,587.77 10,650.74 Purchase of stock-in-trade 152.44 139.76 108.04 510.42 Changes in inventories of finished goods, work-in-progress and stock-in-trade (166.45) 59.88 (124.21) 37.04 Employee benefits expense 795.51 714.81 714.10 2,949.75 Finance costs 27.75 30.12 30.82 117.01 Depreciation and amortisation expense 259.45 221.03 212.91 896.54 Other expenses 1,072.42 910.52 861.55 3,711.09 Total expenses 5,053.67 4,492.61 4,390.98 18,872.59 5 Profit before share of profit/(loss) of an associate and tax (3-4) 519.93 467.61 413.04 1,874.26 6 Share of profit/ (loss) of an associate (0.26) (0.07) 0.28 0.03 7 Profit before tax (5+6) 519.67 467.54 413.32 1,874.29 8 Tax expense Current tax 124.45 103.30 94.87 428.13 Deferred tax 7.60 10.19 9.67 37.35 9 Profit after tax (7-8) 387.62 354.05 308.78 1,408.81 10 Other comprehensive income/(loss) A.(i) Items that will not be reclassified to statement of profit or loss Remeasurement of defined benefit plans 0.69 7.05 (0.52) 11.14 (ii) Income tax relating to items that will not be reclassified to statement of profit or loss (0.17) (1.79) 0.13 (2.81) B.(i) Items that will be reclassified to statement of profit or loss Exchange difference on translation of foreign operations (2.05) 2.75 0.06 3.19 (ii) Income tax relating to items that will be reclassified to statement of profit or loss - - - - 11 Total comprehensive income (9+10) 386.09 362.06 308.45 1,420.33 12 Paid-up equity share capital (face value of Rs. 2/- per share) 613.35 613.40 613.47 613.40 13 Other equity 12,096.11 14 Earnings per equity share (in Rs.) (Refer note 4) (not annualised): (a) Basic 1.26 1.15 1.01 4.59 (b) Diluted 1.26 1.15 1.01 4.59 See accompanying notes to the consolidated unaudited financial results Sr. No. Particulars Quarter ended (Rs. in millions, unless otherwise stated) Mrs. Bectors Food Specialities Limited Corporate Identity Number (CIN): L74899PB1995PLC033417 Registered Office: Theing Road, Phillaur, Jalandhar-144410 Tel: +91-124-4096300 Email: atul.sud@bectorfoods.com Website: www.bectorfoods.com Statement of consolidated unaudited financial results for the quarter ended 30 June 2026
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Mrs. Bectors Food Specialities Limited Notes to consolidated unaudited financial results 1 2 3 4 5 For and on behalf of the Board of Directors of Mrs. Bectors Food Specialities Limited Place: Phillaur Anoop Bector Date: 07 August 2026 Managing Director The above consolidated unaudited financial results of Mrs. Bectors Food Specialities Limited ('the Holding Company') and its subsidiaries (collectively referred to as 'the Group') and an associate for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 07 August 2026. These results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under Section 133 of the Companies Act 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended). The operating segment of the Group is identified to be "Food Products", as the Chief Operating Decision Maker reviews business performance at an overall group level as one segment. The statutory auditors of the Holding Company have carried out a limited review of the consolidated unaudited financial results for the quarter ended 30 June 2026 and have issued an unmodified review report. The review report of the statutory auditors is being filed with the BSE Limited and National Stock Exchange of India Limited. For more details on consolidated unaudited financial results, visit financial performance section of our website www.bectorfoods.com and financials results at corporate section at www.bseindia.com and www.nseindia.com. During the year ended 31 March 2026, the Board of Directors and the shareholders of the Holding Company, in their meeting held on 12 August 2025 and 19 September 2025 respectively, approved the subdivision/split of one equity share having face value of Rs. 10 each into five equity shares of Rs. 2 each, which became effective from record date i.e. 12 December 2025 as determined by the Board of Directors in its meeting held on 12 November 2025. In accordance with the requirements of Ind AS 33 – Earnings Per Share, the Holding Company has retrospectively restated the Earnings Per Equity Share for all periods presented. The figures for the last quarter ended 31 March 2026, as reported in these consolidated unaudited financial results, are the balancing figures between audited figures in respect of the full financial year and the published, year to date, figures upto the end of third quarter of financial year. Also, the figures up to the end of the third quarter of previous year had only been reviewed and not subject to audit.
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Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Mrs. Bectors Food Specialities Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Mrs. Bectors Food Specialities Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Mrs. Bectors Food Specialities Limited (‘the Company’) which includes Bector Employee Welfare Trust (‘the Trust’) for the quarter ended 30 June 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. The Statement, which is the responsibility of the Company’s management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above , nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.
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Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Mrs. Bectors Food Specialities Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Chartered Accountants 5. The Statement includes the interim financial information of the Trust, which has not been reviewed, and whose interim financial information reflects total revenues of ₹ nil, total net profit after tax of ₹ nil, total comprehensive income of ₹ nil for the quarter ended 3 0 June 2026, as considered in the Statement. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the Trust, is based solely on such unreviewed financial information. According to the information and explanations given to us by the management, this interim financial information are not material to the Company. Our conclusion is not modified in respect of this matter with respect to our reliance on the aforesaid financial information certified by the management. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Tarun Gupta Partner Membership No. 507892 UDIN: 26507892DLOSLY9562 Place: Gurugram Date: 07 August 2026
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Year ended 30 June 2026 (Unaudited) 31 March 2026 (refer note 6) 30 June 2025 (Unaudited) 31 March 2026 (Audited) 1 Revenue from operations 5,070.62 4,494.79 4,383.44 18,993.71 2 Other income 78.39 96.98 59.33 272.00 3 Total income (1+2) 5,149.01 4,591.77 4,442.77 19,265.71 4 Expenses Cost of materials consumed 2,728.73 2,253.69 2,436.97 10,003.81 Purchase of stock-in-trade 109.84 115.45 79.73 408.28 Changes in inventories of finished goods, work-in-progress and stock-in-trade (166.57) 59.87 (123.78) 38.39 Employee benefits expense 743.43 668.95 670.32 2,766.19 Finance costs 27.74 29.52 30.72 116.23 Depreciation and amortisation expense 222.33 207.39 198.05 840.95 Other expenses 1,010.80 861.83 817.77 3,511.97 Total expenses 4,676.30 4,196.70 4,109.78 17,685.82 5 Profit before tax (3-4) 472.71 395.07 332.99 1,579.89 6 Tax expense Current tax 119.22 77.74 81.83 372.73 Deferred tax 0.80 18.09 2.36 19.34 7 Profit after tax (5-6) 352.69 299.24 248.80 1,187.82 8 Other comprehensive income/(loss) (i) Items that will not be reclassified to statement of profit or loss Remeasurement of defined benefit plans 0.56 6.40 (0.63) 10.63 (ii) Income tax relating to items that will not be reclassified to statement of profit or loss (0.14) (1.62) 0.16 (2.68) 9 Total comprehensive income (7+8) 353.11 304.02 248.33 1,195.77 10 Paid-up equity share capital (face value of Rs. 2/- per share) 613.35 613.40 613.47 613.40 11 Other equity 11,132.82 12 Earnings per equity share (in Rs.) (Refer note 5) (not annualised): (a) Basic 1.15 0.98 0.81 3.87 (b) Diluted 1.15 0.98 0.81 3.87 See accompanying notes to the standalone unaudited financial results Sr. No. Particulars Quarter ended (Rs. in millions, unless otherwise stated) Statement of standalone unaudited financial results for the quarter ended 30 June 2026 Mrs. Bectors Food Specialities Limited Registered Office: Theing Road, Phillaur, Jalandhar-144410 Corporate Identity Number (CIN): L74899PB1995PLC033417 Tel: +91-124-4096300 Email: atul.sud@bectorfoods.com Website: www.bectorfoods.com
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Mrs. Bectors Food Specialities Limited Notes to the standalone unaudited financial results 1 2 3 4 5 6 For and on behalf of the Board of Directors of Mrs. Bectors Food Specialities Limited Place: Phillaur Anoop Bector Date: 07 August 2026 Managing Director The above standalone unaudited financial results of Mrs. Bectors Food Specialities Limited ('the Company') for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 07 August 2026. These results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under Section 133 of the Companies Act 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended). The operating segment of the Company is identified to be "Food Products", as the Chief Operating Decision Maker reviews business performance at an overall company level as one segment. The statutory auditors of the Company have carried out a limited review of the standalone unaudited financial results for the quarter ended 30 June 2026 and have issued an unmodified review report. The review report of the statutory auditors is being filed with the BSE Limited and National Stock Exchange of India Limited. For more details on standalone unaudited financial results, visit financial performance section of our website www.bectorfoods.com and financials results at corporate section at www.bseindia.com and www.nseindia.com. The standalone unaudited financial results also include the financial information of the Bector Employee Welfare Trust (the Trust). During the year ended 31 March 2026, the Board of Directors and the shareholders, in their meeting held on 12 August 2025 and 19 September 2025 respectively, approved the subdivision/split of one equity share having face value of Rs. 10 each into five equity shares of Rs. 2 each, which became effective from record date i.e. 12 December 2025 as determined by the Board of Directors in its meeting held on 12 November 2025. In accordance with the requirements of Ind AS 33 – Earnings Per Share, the Company has retrospectively restated the Earnings Per Equity Share for all periods presented. The figures for the last quarter ended 31 March 2026, as reported in these standalone unaudited financial results, are the balancing figures between audited figures in respect of the full financial year and the published, year to date, figures upto the end of third quarter of financial year. Also, the figures up to the end of the third quarter of previous year had only been reviewed and not subject to audit.