539594 2025-07-01 2025-09-30 539594 2025-09-30 539594 2025-03-31 539594 2025-04-01 2025-09-30 539594 2025-07-01 2025-09-30 in-capmkt:OtherExpenses1Member 539594 2025-04-01 2025-09-30 in-capmkt:OtherExpenses1Member 539594 2025-07-01 2025-09-30 RelatedPartyTransactionDomain1 539594 2025-06-30 RelatedPartyTransactionDomain1 539594 2025-09-30 RelatedPartyTransactionDomain1 539594 2025-07-01 2025-09-30 RelatedPartyTransactionDomain2 539594 2025-06-30 RelatedPartyTransactionDomain2 539594 2025-09-30 RelatedPartyTransactionDomain2 539594 2025-07-01 2025-09-30 RelatedPartyTransactionDomain3 539594 2025-06-30 RelatedPartyTransactionDomain3 539594 2025-09-30 RelatedPartyTransactionDomain3 539594 2025-07-01 2025-09-30 RelatedPartyTransactionDomain4 539594 2025-06-30 RelatedPartyTransactionDomain4 539594 2025-09-30 RelatedPartyTransactionDomain4 539594 2025-07-01 2025-09-30 RelatedPartyTransactionDomain5 539594 2025-06-30 RelatedPartyTransactionDomain5 539594 2025-09-30 RelatedPartyTransactionDomain5 539594 2025-07-01 2025-09-30 AuditorDomain1 539594 2025-07-01 2025-09-30 in-capmkt:AuditedMember 539594 2025-09-30 in-capmkt:AuditedMember 539594 2025-07-01 2025-09-30 in-capmkt:AdjustedMember 539594 2025-09-30 in-capmkt:AdjustedMember 539594 2025-07-01 2025-09-30 AuditQualification1 539594 2025-07-01 2025-09-30 AuditQualification2 539594 2025-07-01 2025-09-30 AuditQualification3 539594 2025-07-01 2025-09-30 AuditQualification4 539594 2025-07-01 2025-09-30 AuditQualification5 iso4217:INR iso4217:INR xbrli:shares 539594 NOTLISTED MISHTANN INE094S01041 MISHTANN FOODS LIMITED Main Board Equity 2025-04-01 2026-03-31 2025-11-12 2025-11-03 INR Lakhs Quarterly Second quarter Single segment BASMATI RICE, DAL, SALT 2025-11-12 15:00:00 2025-11-12 15:35:00 true Cash Flow Indirect Statement on impact of audit qualification true true No No false true 2025-05-22 https://www.mishtann.com/uploads/specification/related-party-transactions-policy.PDF false false The company does not have any default on Loans and Debt Securities. 2025-07-01 2025-09-30 Unaudited Standalone 691165000 134000 691299000 664160000 0 0 698000 4293000 1180000 5898000 676229000 15070000 0 15070000 5032000 0 5032000 0 10038000 0 0 0 0 10038000 0 10038000 1077613000 1 0.01 0.01 0 0 0.01 0.01 1. The above results were reviewed and recommended by Audit Committee and approved by the Board of Directors at its meeting held on November 12, 2025. The statutory auditor has carried out a "Limited Review" of financial results for the period ended 30th September, 2025 and have issued a modified report (qualified opinion) on these results. <BR> 2. The Company has only single Reportable Business Segment in terms of requirements of Ind AS 108. <BR> 3. Previous quarter’s figures have been re-grouped / re-arranged wherever necessary. <BR> 4. These Un-audited Standalone Financial Results are prepared in accordance with the Indian Accounting Standards (IND AS) as prescribed under Section 133 of the Companies Act read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. <BR> 5. The warrant holders of 29600000 warrants outstanding for conversion have not exercised their option to convert warrants into equity within a period on 18 months and the same were lapsed. The upfront amount paid was also forfeited as per Regulation 13 of the SEBI ICDR Regulations, 2018 and transferred to Capital Reserves. 2025-04-01 2025-09-30 Unaudited Standalone 1399056000 478000 1399534000 1342880000 0 0 1861000 9143000 2347000 13188000 1369419000 30115000 0 30115000 10656000 0 10656000 0 19459000 0 0 0 0 19459000 0 19459000 1077613000 1 0.02 0.02 0 0 0.02 0.02 Other expenses 5898000 Other expenses 13188000 28455000 0 0 2283000 53983000 56266000 1345000 86066000 31050000 0 4958548000 877000 0 0 0 4959425000 6739000 4997214000 5083280000 1077613000 1836519000 2914132000 2914132000 279804000 279804000 0 279804000 177859000 0 1236861000 1236861000 1414720000 2866000 471758000 1889344000 2169148000 5083280000 0 -1881000 -1347945000 0 -2528000 115591000 0 0 0 1217786000 0 -2927000 0 2347000 0 12082000 0 0 0 0 0 0 0 0 0 0 0 0 0 -7475000 22640000 0 0 0 10656000 0 11984000 0 0 0 0 0 0 0 0 -38000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -38000 0 0 0 0 0 0 0 0 0 12136000 0 0 0 0 0 -12136000 -190000 1067000 877000 0 877000 0 0 0 0 0 0 Mishtann Foods Limited Navinchandra Dahyalal Patel Whole-Time Director and CFO Remuneration NA 300000 0 0 Mishtann Foods Limited Mishtann Wholesale Private Limited Company Promoted by the director of the company Sale of goods or services 250000000 NA 15027000 0 0 Mishtann Foods Limited Hiteshkumar G. Patel Managing Director Loan NA 34550000 2025-08-04 34550000 0 34550000 Mishtann Foods Limited Hiteshkumar G. Patel Managing Director Loan NA 7850000 2025-08-08 7850000 34550000 42400000 Mishtann Foods Limited Hiteshkumar G. Patel Managing Director Loan NA 12150000 2025-11-12 12150000 42400000 54550000 69877000 Unaudited Qualified opinion H Thakkar & Co. LLP true 2027-05-31 691299000 691299000 676229000 676229000 10038000 10038000 0.01 0.01 5083280000 5083280000 2169148000 2169148000 2914132000 2914132000 The Company has received an Interim Order cum Show Cause Notice dated December 5, 2024, from the Securities and Exchange Board of India (SEBI), alleging that a substantial portion of the sales and purchase transactions recorded during the period from FY 201718 to FY 202324 were fictitious. The financial statements also reflect high trade receivables, constituting approximately 97% of the total assets as of September 30, 2024. Further, SEBI has alleged misutilization of rights issue proceeds amounting to Rs. 4,990.00 lakhs. Qualified opinion Repetitive NA NA The management has denied all allegations and is pursuing legal remedies. In the absence of a conclusive resolution and considering the seriousness of the observations, we are unable to comment on the potential impact of these matters on the standalone financial results. The Company has not implemented accounting software that includes an audit trail feature as mandated under Rule 3(1) of the Companies (Accounts) Rules, 2014 (as amended). Qualified opinion Repetitive NA NA Due to the volume of data, implementing an audit trail at this stage poses significant challenges. However, the Management is closely monitoring relevant updates and intends to implement the audit trail starting from the third quarter of FY 2025-26. Accordingly, we are unable to comment on the Companys compliance with this requirement. As per the financial statements, trade receivables amounting to Rs. 49,585.48 lakhs are outstanding as at the balance sheet date. However, no provision for Expected Credit Loss (ECL) has been made by the Company in accordance with Ind AS 109 Financial Instruments. Qualified opinion Repetitive Na NA The trade receivable amount remains regular, with no instances of bad debt recorded in the past five years. Following the introduction of salt, a relaxed payment cycle was offered to facilitate market penetration. However, the Management plans to gradually tighten the cycle to ensure adherence to stipulated time limits. In the absence of such provision, we are unable to comment on the possible impact on the carrying value of trade receivables and the corresponding effect on the financial position and profit of the Company. The Company has received an order from the Goods and Services Tax (GST) Department covering the period from July 1, 2017 to July 17, 2022, raising a demand amounting to Rs. 20,684.38 lakhs, including penalties. The Company had earlier deposited Rs. 200.00 lakhs under protest. Qualified opinion Repetitive NA NA The Company has filed a Writ Petition before the Hon'ble High Court of Gujarat on 30th April 2025. The Company categorically denies all allegations made and seeks to have the impugned order quashed. As informed by the management, the Company intends to prefer an appeal against the said order. Accordingly, the amount has been treated as a contingent liability and no provision has been made in the financial statements. As per the records of the Company, the books of accounts reflect an income tax provision of Rs. 5,227.67 lakhs as of 31st March, 2025 are remain unpaid as of the reporting date. Additionally, there is a disputed income tax demand amounting to Rs. 11,744.00 lakhs, as per the Income Tax Departments records, which is currently pending adjudication at the first appellate stage. Qualified opinion Repetitive NA NA The Management is of the opinion that the liability will not hamper its operations. However, they are taking all possible steps to legally mitigate this challenge. lnspite of all this if the company still has to incur the liability, it has the necessary financial resilience to offset this liability. NA Hiteshkumar G. Patel Navinchandra D. Patel Rainy Ramesh Singhi M/s H Thakkar & Co. LLP Ahmedabad 2025-11-12