Key Financial Figures (₹ in Lakhs)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from Operations: ₹0.00
  • Other Income: ₹4.94
  • Total Revenue: ₹4.94
  • Total Expenses: ₹192.26
  • Employee Benefit Expenses: ₹31.22
  • Depreciation and amortization expenses: ₹90.06
  • Finance Costs: ₹61.02
  • Other Expenditure: ₹9.96
  • Profit before tax: -₹187.31
  • Tax Expense: -₹0.21 (Deferred Tax Asset/(Liability))
  • Profit after tax: -₹187.10
  • Total Comprehensive Income: -₹186.49
  • Paid Up Equity Share Capital: ₹646.11 (Face Value ₹5 each)
  • Number of shares: 129.22 lakhs
  • Basic EPS: -₹1.44
  • Diluted EPS: -₹1.44

Comparative Figures:

  • Quarter Ended March 31, 2026 (Audited): Revenue ₹221.06, PAT -₹285.71
  • Quarter Ended June 30, 2025 (Unaudited): Revenue ₹61.45, PAT -₹240.89
  • Year Ended March 31, 2026 (Audited): Revenue ₹400.94, PAT -₹916.99

Segment-wise Performance (Quarter Ended June 30, 2026)

Revenue:

  • Sugar Division: ₹0.00
  • Power Division: ₹0.00
  • Total Segment Revenue: ₹0.00
  • Less Inter-segment revenue: ₹0.00
  • Revenue from Operations: ₹0.00

Segment Results:

  • Sugar Division Loss: -₹116.83
  • Power Division Loss: -₹7.53
  • Total Segment Loss: -₹124.36
  • Less Finance Cost: ₹61.02
  • Less Other Unallocable Expenditure: ₹1.93
  • Profit Before Tax: -₹187.31

Segment Assets (₹ in Lakhs):

  • Sugar Division: ₹6,516.11
  • Power Division: ₹1,401.58
  • Total Segment Assets: ₹7,917.69
  • Un-allocable Assets: ₹1,595.00
  • Net Segment Assets: ₹9,512.69

Segment Liabilities (₹ in Lakhs):

  • Sugar Division: ₹11,869.34
  • Power Division: ₹0.00
  • Total Segment Liabilities: ₹11,869.34
  • Un-allocable Liabilities: ₹2,041.43
  • Net Segment Liabilities: ₹13,910.77

Dates and Approvals

  • Board Meeting Date: September 22, 2026
  • Meeting Time: Commenced at 03:00 PM, concluded at 03:45 PM
  • Results approved by Board of Directors and reviewed by Audit Committee
  • Limited review conducted by DSRV AND COMPANY LLP, Chartered Accountants (FRN: 006993N)
  • Review report issued by CA. Mohit Kumar (Partner, Membership No: 542901)
  • UDIN: 26542901LCAGTH3361

Additional Notes

1. The sugar industry is seasonal where crushing normally occurs between November and April, while sales are distributed throughout the year, causing quarterly performance variations.

2. Financial results prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015.

3. Revenue reported net of GST as per Ind AS requirements.

4. Figures of previous periods have been regrouped/reclassified/restated where necessary.

5. Results available on company website (www.oswaloverseasltd.com) and BSE website (www.bseindia.com).