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
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact5/10
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 o o P et o e S.0 St [ Feceing | Comepondos | Yoot | ¥errs v | (R Vs. e in eLa nk eh ds) ks | monicndd | s vt | Gpaesfor e | s or e | Sinssos N sotos | Soninse | Soassns | ponoscnes | v v - o | oo T T T e T Siceroions wiw | mmsn | aawse| wasss | rmenss| s et on ol s o B wel ol el O opesig ncone o mw| amse| o] enes| oz o v o oerions il msas| eutic| ames| 1ssan| s Tm ame 1001 awar | amn| waeis| uemas| e e (a) Cost of materials c [Showing first 8,000 characters — download PDF for full document]