Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results and Corporate Actions

Audit Opinion:

Unmodified Conclusion (Clean)

Auditor’s Comment:

The auditors drew attention to an Emphasis of Matter regarding income tax proceedings. The company filed a block return for April 1, 2019 to December 26, 2025, offering additional income of ₹18.27 Crores on an ad hoc basis and paid tax of ₹10.17 Crores, net of assets seized. Management believes these proceedings will not materially adversely impact the financial position.

Key Financial Highlights [₹ in Crores]:

Consolidated Results:

| Metric | Q2 FY27 (Sep 30, 2026) | Q1 FY27 (Jun 30, 2026) | Q2 FY26 (Sep 30, 2025) | H1 FY27 | H1 FY26 | FY26 (Mar 31, 2026) |

| Revenue from Operations | 694.44 | 786.17 | 712.10 | 1,480.61 | 1,452.78 | 2,807.57 |

| Total Income | 700.14 | 792.01 | 713.95 | 1,492.15 | 1,462.68 | 2,830.97 |

| Net Profit | 12.62 | 6.09 | (7.82) | 18.71 | (6.91) | 65.33 |

| EPS - Basic (₹) | 1.96 | 0.94 | (1.23) | 2.90 | (1.10) | 10.09 |

| Other Equity | - | - | - | - | - | 1,133.06 |

| Cash and Cash Equivalents | - | - | - | - | - | 5.23 |

Standalone Results:

| Metric | Q2 FY27 (Sep 30, 2026) | Q1 FY27 (Jun 30, 2026) | Q2 FY26 (Sep 30, 2025) | H1 FY27 | H1 FY26 | FY26 (Mar 31, 2026) |

| Total Revenue | 699.97 | 791.26 | 713.01 | 1,491.23 | 1,461.64 | 2,829.92 |

| Profit before tax | 24.26 | 7.46 | (13.48) | 31.72 | (12.37) | 84.57 |

| Profit after tax | 12.48 | 5.31 | (8.77) | 17.79 | (8.05) | 64.07 |

| Other Equity | - | - | - | - | - | 1,126.85 |

Financial performance showed material improvement compared to the previous year period, with both quarterly and half-yearly results turning profitable from loss positions in FY26.

Segment-wise Performance [₹ in Crores]:

Consolidated Segment Revenue (Q2 FY27):

  • Sugar: 315.78
  • Power: 12.98
  • Ethanol: 145.91
  • Chemicals: 53.93
  • Potable Spirits: 212.15
  • Others: 2.44

Total: 743.19

Less Inter-segment: 48.75

Revenue from Operations: 694.44

Consolidated Segment Results (Net Profit before Tax, Q2 FY27):

  • Sugar: 22.46
  • Power: (2.57)
  • Ethanol: 17.51
  • Chemicals: 5.47
  • Potable Spirits: 1.95
  • Others: (0.19)

Total: 44.63

The Sugar and Ethanol segments were the primary drivers of profitability.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were announced in this board meeting.

Other Significant Information:

  • The company has sought higher deduction under Section 80-IA for FY 2018-19 to FY 2024-25
  • Sugar business is seasonal, and quarterly performance may not represent annual performance
  • Entities included in consolidation: Dhampur Sugar Mills Limited (Parent), E-HAAT Limited (Subsidiary), DETS Limited (Subsidiary)
  • No exceptional items reported
  • No change in accounting policy disclosed
  • No forward-looking guidance or management outlook provided