DWARIKESH SUGAR INDUSTRIES LIMITED

Financial Results (All figures in ₹ Lakhs)

Income Statement for Quarter Ended June 30, 2026:

  • Revenue from Operations: 35,813.14
  • Other Income: 194.01
  • Total Income: 36,007.15

Expenses:

  • Cost of materials consumed: 92.61
  • Purchases of stock-in-trade: 407.08
  • Changes in inventories of finished goods, work-in-progress, and stock-in-trade: Not quantified (disclosed as a blank line item)
  • Employee benefit expenses: 2,488.92
  • Finance cost: 298.06
  • Depreciation and amortisation expenses: 763.45
  • Other expenses: 2,142.50
  • Total Expenses: 39,444.78

Profit/(Loss):

  • Profit/(Loss) before exceptional items and tax: (3,437.63)
  • Exceptional Items: None
  • Profit/(Loss) after exceptional items and before tax: (3,437.63)

Tax Expense:

  • Current Tax: Not applicable (disclosed as a blank line item)
  • Income Tax Adjustment: Not applicable
  • Deferred Tax: (864.50)
  • Total Tax Expense: (864.50)

Net Result:

  • Net Profit/(Loss) after tax for the quarter: (2,573.13)

Earnings Per Share (EPS) (not annualised):

  • Basic EPS: (₹1.39)
  • Diluted EPS: (₹1.39)

Comparative Figures (Quarter Ended March 31, 2026):

  • Total Income: 42,673.67
  • Net Profit/(Loss) after tax: 5,740.95
  • Basic EPS: ₹3.10

Comparative Figures (Quarter Ended June 30, 2025):

  • Total Income: 40,596.64
  • Net Profit/(Loss) after tax: (938.41)
  • Basic EPS: (₹0.51)

Other Comprehensive Income

  • Total other comprehensive income/(loss), net of taxes for the current quarter: ₹2.00
  • Total comprehensive income/(loss) for the period: (₹2,573.13)

Capital Structure

  • Paid-up equity share capital (Face value of ₹1 each): ₹1,853.01 Lakhs (unchanged from previous periods)

Notes to the Financial Results

1. The unaudited financial results were reviewed by the Statutory Auditors, M/s. Mittal Gupta & Co., and approved by the Board of Directors on July 28, 2026.

2. The results are prepared in accordance with Indian Accounting Standards (Ind AS).

3. The company notes that due to the seasonal nature of the sugar industry, the results of any single quarter may not be a true or proportionate reflection of its annual performance.

4. The company confirms it had no subsidiary, associate, or joint venture companies as of June 30, 2026.

5. The figures for the quarter ended March 31, 2026, are balancing figures between the audited annual figures and the published unaudited year-to-date figures up to the third quarter of the financial year.

6. Previous periods' figures have been regrouped and reclassified wherever necessary.

Auditor's Review

Mittal Gupta & Co. issued a limited review report dated July 28, 2026, stating that based on their review, nothing has come to their attention that causes them to believe that the statement of unaudited financial results is not prepared in accordance with applicable accounting standards or that it contains any material misstatement. Their conclusion is not modified.