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Prataap Snacks Ltd

| Audited Ind AS Financial Results for the Quarter and Year Ended March 31, 2026

Report Source

⬤27th Apr 26

Summary : Prataap Snacks achieved a significant financial turnaround, moving from a loss to profit, improving cash flows, and reducing debt, despite regulatory changes.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Cost of materials consumed (FY26: 121,534.93 lakhs, FY25: 124,138.98 lakhs).
  2. Employee benefits expenses (FY26: 7,879.38 lakhs, FY25: 7,807.54 lakhs).
  3. Depreciation and amortisation expenses (FY26: 6,693.02 lakhs, FY25: 6,918.72 lakhs).
  4. Other expenses (FY26: 33,443.41 lakhs, FY25: 33,665.93 lakhs).
  5. Trade receivables increased to 2,304.56 lakhs (FY26) from 1,741.43 lakhs (FY25).
  6. Revenue from operations (FY26: 172,465.41 lakhs, FY25: 170,770.42 lakhs).
  7. Other income (FY26: 841.39 lakhs, FY25: 965.58 lakhs).
  8. Net cash from operating activities increased to 5,046.99 lakhs (FY26) from 2,609.21 lakhs (FY25).
  9. Net cash used in investing activities turned positive to 2,717.02 lakhs (FY26) from (2,980.75) lakhs (FY25).
  10. Net cash from financing activities showed increased outflow of (5,591.54) lakhs (FY26) from (1,494.40) lakhs (FY25).
  11. Total Equity increased to 69,968.05 lakhs (FY26) from 69,025.02 lakhs (FY25).
  12. Cash and cash equivalents increased to 3,288.25 lakhs (FY26) from 1,115.78 lakhs (FY25).
  13. Total borrowings (current + non-current) decreased significantly.
  14. Total Assets decreased to 92,746.99 lakhs (FY26) from 95,596.37 lakhs (FY25).
  15. Consolidated results, including Prataap Snacks Employee Welfare Trust.

Corporate Overview

  1. Impact of new Labour Codes on wage definition and costs.
  2. Past fire incidents causing significant financial losses.
  3. Reliance on insurance for significant asset losses.
  4. Snacks Food manufacturing and sales.
  5. Confident in financial performance and regulatory compliance.
  6. Snacks Food (sole reportable segment).

Risk Factors

  1. New Labour Codes regulatory uncertainty.
  2. Potential future fire incidents.
  3. Slight decrease in total assets.
  4. Increased trade receivables.

Key Drivers

  1. Strong turnaround from loss to profit.
  2. Improved operating cash flow generation.
  3. Reduced debt and increased cash.
  4. Dividend recommendation signals confidence.

Auditor’s Report

  1. Unmodified opinion.
  2. Assessing risks of material misstatement.
  3. Evaluating appropriateness of accounting policies.
  4. Concluding on going concern assumption.
  5. Audit of Employee Welfare Trust by other auditor.
  6. Annual results include audited financial results of Prataap Snacks Employee Welfare Trust.
  7. Quarterly results are balancing figures between audited full-year and unaudited year-to-date figures.

Board Commentary

  1. Recommended a final dividend of Rs. 0.50 per share (10%) for FY26.
  2. Approved dividend of Rs. 0.50 per share for FY25, paid in August 2025.
  3. Financial impact of new Labour Codes.
  4. Losses from fire incidents, though insured.
  5. Assessment of financial impact from new Labour Codes (gratuity, compensated absences).
  6. Approved allotment of 6,981 equity shares under ESARP 2018.

Management Discussion & Analysis

Future Strategy

  1. Monitoring and adapting to new Labour Code regulations.

Operational Focus Areas

  1. Ensuring compliance with new Labour Codes.
  2. Managing inventory levels effectively.

Performance Drivers

  1. Significant turnaround from net loss to net profit.
  2. Improved operating cash flows.
  3. Reduction in finance costs and borrowings.
  4. Positive changes in inventories.

Risk Control Measures

  1. Monitoring Labour Code finalization and clarifications.
  2. Adequate insurance coverage for assets and inventory.

Critical Risks

  1. Uncertainty and potential cost increases from new Labour Codes.
  2. Operational disruptions and losses from unforeseen events like fire.
Prataap Snacks Ltd (DIAMONDYD) Quarterly Report Analysis & Insights | Dhanarthi