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HOME   >  CORPORATE INFO > PROFIT & LOSS
Profit & Loss      
Varun Beverages Ltd.
BSE Code 540180
ISIN Demat INE200M01039
Book Value 55.43
NSE Code VBL
Dividend Yield % 0.39
Market Cap 1298893.35
P/E 48.53
EPS 7.91
Face Value 2  
(Rs. in Millions)
Particulars Dec 2025Dec 2024Dec 2023Dec 2022Dec 2021
INCOME :          
Gross Sales146560.00  145068.00  127717.00  108627.00  68167.00  
     Sales138131.00  139402.00  123488.00  105692.00  66028.00  
     Job Work/ Contract Receipts          
     Processing Charges / Service Income109.00  95.00  67.00  449.00  383.00  
     Revenue from property development          
     Other Operational Income8321.00  5571.00  4162.00  2486.00  1756.00  
Less: Excise Duty          
Net Sales145568.00  143486.00  126328.00  105958.00  65957.00  
EXPENDITURE :          
Increase/Decrease in Stock130.00  388.00  -618.00  -3023.00  -761.00  
Raw Material Consumed67424.00  65651.00  60522.00  55795.00  32052.00  
     Opening Raw Materials7469.00  5906.00  5800.00  5582.00  2525.00  
     Purchases Raw Materials65372.00  65186.00  59134.00  54811.00  33915.00  
     Closing Raw Materials6822.00  7469.00  5906.00  5800.00  5582.00  
     Other Direct Purchases / Brought in cost1405.00  2029.00  1494.00  1202.00  1194.00  
     Other raw material cost0.00  0.00  0.00  0.00  0.00  
Power & Fuel Cost4745.00  4757.00  4369.00  3890.00  2584.00  
     Electricity & Power4745.00  4757.00  4369.00  3890.00  2584.00  
     Oil, Fuel & Natural gas0.00  0.00  0.00  0.00  0.00  
     Coals etc0.00  0.00  0.00  0.00  0.00  
     Other power & fuel0.00  0.00  0.00  0.00  0.00  
Employee Cost12602.00  11776.00  10368.00  9205.00  7411.00  
     Salaries, Wages & Bonus11472.00  10580.00  9423.00  8424.00  6785.00  
     Contributions to EPF & Pension Funds644.00  592.00  498.00  398.00  355.00  
     Workmen and Staff Welfare Expenses463.00  463.00  383.00  354.00  272.00  
     Other Employees Cost23.00  140.00  63.00  29.00  0.00  
Other Manufacturing Expenses14171.00  14523.00  13498.00  11729.00  7873.00  
     Sub-contracted / Out sourced services          
     Processing Charges          
     Repairs and Maintenance3266.00  3651.00  3074.00  2845.00  1891.00  
     Packing Material Consumed          
     Other Mfg Exp10905.00  10871.00  10424.00  8885.00  5981.00  
General and Administration Expenses3953.00  4072.00  3652.00  2714.00  2389.00  
     Rent , Rates & Taxes605.00  942.00  1235.00  460.00  855.00  
     Insurance200.00  205.00  115.00  114.00  97.00  
     Printing and stationery55.00  61.00  57.00  44.00  34.00  
     Professional and legal fees401.00  401.00  358.00  254.00  189.00  
     Traveling and conveyance1295.00  1314.00  881.00  862.00  553.00  
     Other Administration2691.00  2463.00  1887.00  1841.00  1214.00  
Selling and Distribution Expenses4424.00  4359.00  3763.00  3282.00  2287.00  
     Handling and Clearing Charges758.00  813.00  698.00  570.00  366.00  
     Other Selling Expenses2554.00  2607.00  2062.00  1987.00  1325.00  
Miscellaneous Expenses470.00  1085.00  926.00  568.00  318.00  
     Bad debts /advances written off1.00  9.00  2.00  4.00  7.00  
     Provision for doubtful debts5.00  3.00    35.00  31.00  
     Losson disposal of fixed assets(net)  762.00  764.00  444.00  213.00  
     Losson foreign exchange fluctuations          
     Losson sale of non-trade current investments          
     Other Miscellaneous Expenses464.00  311.00  159.00  86.00  68.00  
Less: Expenses Capitalised          
Total Expenditure107919.00  106611.00  96480.00  84158.00  54153.00  
Operating Profit (Excl OI)37650.00  36875.00  29848.00  21800.00  11804.00  
Other Income5139.00  3539.00  1461.00  1438.00  576.00  
     Interest Received1280.00  1183.00  512.00  238.00  160.00  
     Dividend Received1692.00  1316.00  408.00  539.00  303.00  
     Profit on sale of Fixed Assets23.00          
     Profits on sale of Investments807.00  22.00  4.00  4.00  1.00  
     Provision Written Back5.00  62.00  292.00  1.00  12.00  
     Foreign Exchange Gains1220.00  715.00  76.00  463.00  9.00  
     Others112.00  240.00  170.00  192.00  91.00  
Operating Profit42789.00  40414.00  31309.00  23238.00  12380.00  
Interest332.00  3536.00  2445.00  1561.00  1567.00  
     InterestonDebenture / Bonds          
     Interest on Term Loan32.00  2811.00  2023.00  1226.00  1213.00  
     Intereston Fixed deposits          
     Bank Charges etc13.00  48.00  43.00  32.00  28.00  
     Other Interest287.00  677.00  378.00  303.00  325.00  
PBDT42457.00  36878.00  28865.00  21676.00  10814.00  
Depreciation7024.00  6179.00  5183.00  4831.00  3998.00  
Profit Before Taxation & Exceptional Items35432.00  30699.00  23682.00  16845.00  6815.00  
Exceptional Income / Expenses          
Profit Before Tax35432.00  30699.00  23682.00  16845.00  6815.00  
Provision for Tax8666.00  7496.00  5930.00  4143.00  1920.00  
     Current Income Tax7644.00  6859.00  6019.00  3953.00  1168.00  
     Deferred Tax1031.00  630.00  -60.00  191.00  753.00  
     Other taxes-9.00  7.00  -29.00  -1.00  -1.00  
Profit After Tax26766.00  23204.00  17751.00  12702.00  4895.00  
Extra items0.00  0.00  0.00  0.00  0.00  
Minority Interest          
Share of Associate          
Other Consolidated Items          
Consolidated Net Profit26766.00  23204.00  17751.00  12702.00  4895.00  
Adjustments to PAT          
Profit Balance B/F60722.00  40559.00  25102.00  13943.00  10074.00  
Appropriations87488.00  63762.00  42853.00  26645.00  14969.00  
     General Reserves          
     Proposed Equity Dividend          
     Corporate dividend tax          
     Other Appropriation1449.00  1416.00  670.00  -81.00  -56.00  
Equity Dividend %75.00  50.00  50.00  35.00  25.00  
Earnings Per Share8.00  7.00  14.00  20.00  11.00  
Adjusted EPS8.00  7.00  5.00  4.00  2.00  
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