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    Foods & Inns

    FOODSIN
    Fast Moving Consumer Goods·14 Nov 2025
    Management Summary

    Foods & Inns reported strong volume growth in frozen foods and an improved gross profit per kg in Q2 FY26. The company is actively diversifying its product portfolio and expanding capacity, with promising outlooks for mango pulp exports and tomato paste. However, reported EBITDA was impacted by an MTM forex loss and increased in-house production expenses, while the Kusum Spices segment faced flat growth, prompting a strategic recalibration towards digital marketing.

    Highlights

    5
    • Frozen Food volumes grew by approximately 39% Y-o-Y in Q2 FY26, indicating strong global demand.

    • Gross profit per kg increased Y-o-Y to ~INR38.1/kg from ~INR37.2/kg, reflecting improved product mix and processing efficiency.

    • Guava business is projected to achieve ~100% growth in FY26, targeting INR35-45 crores, significantly up from INR22-25 crores last year.

    • The company is expanding its product portfolio to include garlic, tomato, papaya, and banana, and plans a low-capex expansion for spray-dried powders within 18 months.

    • The Tetra Recart segment, while currently small at ~INR2 crores YTD, has a maximum capacity potential of ~INR80-90 crores with existing infrastructure.

    Concerns

    3
    • The company recorded an MTM forex loss of ~INR5.5 crores in Q2 FY26 due to currency fluctuations, which impacted reported EBITDA.

    • EBITDA saw a 2.1% degrowth in Q2 FY26 despite volume growth, primarily due to the MTM loss and increased absolute in-house production expenses.

    • Kusum Spices segment experienced flat Y-o-Y growth in Q2 FY26, failing to meet its internal 30-40% growth target, indicating challenges in market penetration.

    What Changed2

    vs Q3 FY26

    Guidance items8 → 7 (-1)Risks discussed5 → 4 (-1)

    Key financials

    Single quarter

    05 metrics
    1. 01Frozen Food Volume Growth39%+39%YoY
    2. 02MTM Forex Loss₹5.5 Cr
    3. 03EBITDA Degrowth-2.1%-2.1%YoY
    4. 04Gross Profit per kg₹38.1
    5. 05Tetra Recart Revenue₹2 Cr

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Capex

    Capex disclosed

    Guidance & targets

    7
    CategoryTargetPriority
    Revenue
    Tetra Recart Revenue
    INR5 crores
    High
    Revenue
    Tomato Business Shipment
    INR80-90 crores
    Medium
    Revenue
    Guava Business Value
    INR35-45 crores
    Medium
    Revenue
    Frozen Business
    INR90-105 crores
    Medium
    Volume
    Guava Business Growth
    ~100% growth
    Medium
    Volume
    Volume Growth
    20%
    High
    Capacity
    Tetra Recart Max Capacity Revenue
    INR80-90 crores
    High

    Kusum Spices Digital Marketing Impact

    Next quarter/H2 FY26
    CurrentFlat Y-o-Y growth in Q2 FY26
    TargetImproved growth/traction from digital marketing efforts

    Why it matters

    Key to achieving segment growth targets and diversifying revenue, as management is recalibrating strategy.

    Having said that, digital related strategies are something that we have on our mind, and that's something that we are planning to execute soon. So hopefully, we should be able to see through some better numbers going forward.

    How to verify

    guidance_and_targets[category='Volume'][metric='Kusum Spices Growth']

    Risks & concerns

    4
    RiskSeverity

    MTM Forex Loss

    A non-cash MTM forex loss of ~INR5.5 crores in Q2 FY26 impacted reported EBITDA, though it is not a realized cash loss.Management acknowledged

    medium

    Flat Kusum Spices Growth

    The Kusum Spices segment has shown flat Y-o-Y growth, indicating challenges in gaining market traction against established brands, despite internal growth targets.Analyst acknowledged

    medium

    Raw Material Price Volatility

    The business operates on a pass-through model, meaning sales prices and values can fluctuate based on raw material prices, making top-line revenue targets less sacrosanct.Management acknowledged

    medium

    PLI Disbursement Delays

    Historically, PLI benefits have sometimes spilled over to the next financial year, creating uncertainty in the exact timing of their receipt.Management acknowledged

    low

    Q&A highlights

    7

    “One is the MTM forex loss that you have yourself explained. Second is basically our other expenses have actually increased on absolute basis, if you see. But what has also happened is that our in-house capacities have actually grown over the last couple of years because of the capex that we did under the PLI and apart from the PLI as well.”

    Analyst challenged the reported EBITDA degrowth despite strong volume growth, and management explained the contributing factors including MTM forex loss and increased in-house production expenses.

    asked by Kaushal Sharma

    2 min read7 chapters

    Detailed Narrative

    01

    Q2 FY26 Performance and Margin Dynamics

    Foods & Inns reported a mixed Q2 FY26. While frozen food volumes grew by approximately 39% year-on-year, and gross profit per kg saw a slight increase to ~INR38.1 from ~INR37.2, overall EBITDA experienced a 2.1% degrowth. This was primarily attributed to a non-cash MTM forex loss of ~INR5.5 crores and increased absolute in-house production expenses related to capacity expansion, though production cost per kg actually decreased.

    02

    Product Portfolio Diversification and Capacity Expansion

    The company is actively expanding its product portfolio beyond traditional mangoes, having added garlic, tomato, papaya, and banana products in recent years using existing plant infrastructure. Capacity for tomato pulping was specifically added in November/December 2025. Furthermore, Foods & Inns plans to expand its spray-dried powder capacity by adding a midsized plant with very low capex, expected to be operational within the next 18 months, leveraging existing utility infrastructure.

    03

    Promising Export Market Outlook

    The export market outlook is highly promising, driven by new customer demand and India's competitive mango pulp prices due to lower Totapuri prices. Strong call-offs are anticipated from December 2025 through June 2026. Demand from Europe, initially depressed in Q1, has shown significant improvement in the last 45 days across various product categories, with Russia also emerging as a very promising market for the food processing industry.

    04

    Kusum Spices Strategy Recalibration

    The Kusum Spices segment experienced flat year-on-year growth in Q2 FY26, falling short of the internal 30-40% growth target. Management acknowledged challenges in gaining traction against established brands and is recalibrating its strategy. A significant focus is now being placed on digital marketing campaigns to appeal to newer generations and leverage the brand's 50-year heritage and quality.

    05

    Tetra Recart Segment Development

    The Tetra Recart segment, a newer initiative, generated approximately INR2 crores in revenue year-to-date for FY26, with a full-year target of ~INR5 crores from confirmed orders. Management indicated significant long-term potential, with existing infrastructure capable of supporting a maximum turnover of ~INR80-90 crores. The company is actively exploring new markets for Tetra Recart in Canada and North America, expecting meaningful contributions by FY27.

    06

    Intercorporate Deposits and Working Capital Management

    The company reported an increase of approximately INR40 crores in intercorporate deposits. This was explained as security deposits and material advances provided to contract manufacturers. These deposits, held in interest-bearing escrow accounts at 12%, are crucial for helping manufacturers manage working capital and ensure timely order fulfillment, especially for perishable commodities requiring quick processing.

    07

    FY26 Guidance Across Key Segments

    For FY26, Foods & Inns provided updated guidance for several segments. The tomato business shipment target has been revised to ~INR80-90 crores from an earlier INR120 crores. The guava business is expected to achieve ~100% growth, targeting INR35-45 crores compared to INR22-25 crores last year. The frozen business is targeted at INR90-105 crores, an increase from INR68 crores last year. The internal volume growth target across the company remains 20% annually.

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