Event Description

The Board of Directors of Avadh Sugar & Energy Limited at its meeting held on August 03, 2026, considered and approved the Unaudited Financial Results of the Company for the quarter ended June 30, 2026.

Meeting Timing: Commenced at 12:00 Noon and concluded at 1:30 PM

Document Signed By: Prashant Kapoor, Company Secretary (ACS - 15576)

Financial Results (Quarter Ended June 30, 2026)

All amounts in ₹ lakhs

Income:

  • Revenue from Operations: ₹77,925.06
  • Other Income: ₹179.62
  • Total Income: ₹78,104.68

Expenses:

  • Cost of raw materials consumed: ₹9,104.44
  • Purchases of stock-in-trade: ₹343.51
  • Change in inventories: ₹58,092.46
  • Employee benefits expense: ₹2,589.31
  • Finance costs: ₹2,230.05
  • Depreciation and amortization: ₹1,558.07
  • Other expenses: ₹4,150.21
  • Total Expenses: ₹78,068.05

Profitability:

  • Profit before exceptional items and tax: ₹36.63
  • Exceptional items: None
  • Profit before tax: ₹36.63

Tax Expense:

  • Current tax: ₹0
  • Deferred tax: ₹13.20
  • Total tax expense: ₹13.20

Net Result:

  • Net Profit after tax: ₹23.43
  • Other Comprehensive Loss: ₹(267.84)
  • Total Comprehensive Loss: ₹(244.41)

Capital Structure:

  • Paid-up Equity Share Capital: ₹2,001.84 (Face value per share ₹10)
  • Earnings per equity share (Basic and Diluted): ₹0.12

Comparative Financial Data

Previous Quarter (31-Mar-2026, Audited):

  • Total Income: ₹67,233.65
  • Net Profit after tax: ₹5,561.23
  • EPS: ₹27.78

Year-ago Quarter (30-Jun-2025, Unaudited):

  • Total Income: ₹71,690.83
  • Net Loss after tax: ₹(841.38)
  • EPS: ₹(4.20)

Notes to Financial Results

1. Sugar is a seasonal industry where crushing normally takes place during November-May, while sales are distributed throughout the year. The Company's performance varies from quarter to quarter.

2. The figures for the previous quarter ended 31 March 2026 are balancing figures between the audited full-year figures and published year-to-date reviewed figures up to the third quarter ended 31 December 2025.

3. The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 3 August 2026.

Auditor's Review

S.R. BATLIBOI & Co. LLP, Chartered Accountants (ICAI Firm registration number: 301003E/E300005) conducted the limited review as required under Regulation 33 of SEBI (LODR) Regulations, 2015.

Review Conclusion: Based on their review, nothing has come to their attention that causes them to believe that the Statement contains any material misstatement or has not disclosed the information required to be disclosed.

Review Date: August 3, 2026

Additional Information

The results are available on the Company's website at www.avadhsugar.com.