BSEResult1d ago · 23 Oct 2026, 12:31 pm
Submission of Unaudited Financial Results along with Limited Review Report for the quarter and half year ended 30th September 2026.
Westlife Foodworld Ltd · 505533
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Westlife Foodworld Ltd has submitted its unaudited financial results for the quarter and half year ended 30th September 2026, along with a limited review report by its statutory auditors, M/s SR B C & CO LLP.
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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
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Market Sentiment5/10
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Westlife Foodworld Ltd - 505533 - Submission Of Unaudited Financial Results For The Quarter And Half Year Ended 30Th September 2026
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‘ WESTLIFE FOODWORLD LTD.
. ] f Regd. Off: 1001, Tower-3, 10% Floor » One International Center
westhte Senapati Bapat Marg e Prabhadevi » Mumbai 400 013
Foodworld Tel: 022-4913 5000 Fax: 022-4913 5001
CIN No. : L65990MH1982PLC028593
‘Website: www.westlife.co.in | E-mail id :shatadru@mcdonaldsindia.com
23t October, 2026
To To
BSE Ltd. National Stock Exchange of India Limited
Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex,
Dalal Street Bandra (East), Mumbai - 400051
Mumbai 400 001
Sub: Compliance with Regulations 33 (3) and 30 of the SEBI (LODR) Regulations, 2015;
Submission of quarterly financial results for the quarter and half year ended
30th September 2026
Re : Westlife Foodworld Limited (‘the Company’)
Scrip Code - 505533 [BSE] and WESTLIFE [NSE]
Dear Sirs,
In compliance with Regulations 33(3) and 30 of the Securities and Exchange Board of India
(Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Schedule III
Part-A, please find enclosed herewith the following:
i Consolidated unaudited financial results of the Company for the quarter and
half year ended 30t September, 2026 together with the limited review report
by M/s SR B C & CO LLP, statutory auditors of the Company, as approved
by the Board of Directors of the Company in its meeting held on 23:4 October,
2026.
ii. Standalone unaudited financial results of the Company for the quarter and half
year ended 30t September, 2026 together with the limited review report by
M/s SR B C & CO LLP, statutory auditors of the Company, as approved by
the Board of Directors of the Company in its meeting held on 234 October,
2026.
You are requested to take the same on record. The same would be available on the Company’s
website.
Please note that the meeting started at 11:45 a.m. and concluded at 12:15 p.m.
Thanking you,
Yours faithfully,
For Westlife Foodworld Ltd.
Dr. Shatadru Sengupta
Company Secretary
Encl: as above
12th Floor, The Ruby
Mumbai - 400 028, India
Tel : 491 22 6819 8000
Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results
of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, as amended
Review Report to
The Board of Directors
Westlife Foodworld Limited
1. We have reviewed the accompanying statement of unaudited consolidated financial results of Westlife Foodworld
Limited (the “Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred
to as “the Group”) for the quarter ended September 30, 2026 and year to date from April 01, 2026 to
September 30, 2026 (the “Statement”) attached herewith, 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 (the “Listing Requlations”).
2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the
recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial
Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued
thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the
Listing Regulations. The Statement has been approved by the Holding Company’s Board of Directors. 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. This standard requires that we plan and perform the review to obtain
moderate assurance as to whether the Statement is free of material misstatement. 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 Standards on Auditing 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 Master Circular issued by the Securities and Exchange Board
of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.
4. The Statement includes the results of the following entities:
Sr.No. | Name of Entity Relationship
1 Westlife Foodworld Limited Holding Company
2 Hardcastle Restaurants Private Limited WhOownedl Sulbsidyiary
3 | Westlife ESOS Trust — Subsidiary
5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to
our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition
and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS") specified under
Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other
accounting principles generally accepted in India, has not disclosed the information required to be disclosed in
terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material
misstatement.
6. The accompanying Statement includes the unaudited interim financial statement, in respect of a subsidiary, whose
unaudited interim financial statement and other financial information reflect total assets of Rs. 4,466.41 lakhs, as
at September 30, 2026 include total revenues of Rs. 3.26 lakhs and Rs. 3.26 lakhs, total net loss after tax of
Rs. 0.91 lakhs and Rs. 0.92 lakhs, total comprehensive loss of Rs. Nil, for the quarter ended September 30, 2026
and year to date from April 01, 2026 to September 30, 2026 respectively, as considered in the statement which
have been reviewed by their independent auditor.
SRBCACOLLP, a Limited Liability Partnership with LLP identity No. AAB-4318
Regd. Office : 22, Camac Street, Block &', 3rd Floor, Koikata-700 016
SRBC&COLLP
Chartered Accountants
Westiife Foodworld Limited
SR ee pv tie ew m bR ee rp o 3r 0t , o 2n 0 2c 6on solidated financial resuits for the quarter ended September 30, 2026 and year to date from April 01, 2026 to
Page 20f 2
The independent auditor’s report on interim financial statement of this entity have been furnished to us by the
Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect
of this subsidiary is based solely on the report of such auditor and procedures performed by us as stated in
paragraph 3 above.
oO nu r
hc eo n wc ol ru ks i do on
o en at nh de ts ht ea t re epm oe rn tt oi fn tr he es p oe tc ht
ro f
um da it tt ore .r stated in para 6 is not modified with respect to our reliance
ForSRBC&COLLP
Chartered Accountants
ICAI Firm registration number: 324982E/E300003
per Ravi Bansal
Partner
Membership No.: 049365
UDIN: 26048 2¢5cDLRIE1S)
Place: Mumbai
Date: October 23, 2026
WESTLIFE FOODWORLD LIMITED
Regd. Office: 1001, Towe- r3, 10th Floor, Indiab Finance Centre,
Senapati Bapat Marg, Prabhadevi, Mumbai 400 013.
CIN : L65990MH1982PLC028593 T 122-4913 S000 Fax : 022-4913 S001
Website - www wescotn h| E-fmaiel id - shatadni@westciof en
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