Financial Results Overview

For the quarter ended September 30, 2026:

  • Revenue from Operations: ₹0.00 lakh
  • Other Income: ₹4.94 lakh
  • Total Revenue: ₹4.94 lakh
  • Total Expenses: ₹283.26 lakh
  • Profit Before Tax: (₹278.32) lakh
  • Profit After Tax: (₹278.10) lakh
  • Total Comprehensive Income: (₹277.50) lakh
  • Basic and Diluted EPS: (₹2.15) per share

For the six months ended September 30, 2026:

  • Revenue from Operations: ₹0.00 lakh
  • Other Income: ₹0.68 lakh
  • Total Revenue: ₹0.68 lakh
  • Total Expenses: ₹407.50 lakh
  • Profit Before Tax: (₹406.82) lakh
  • Profit After Tax: (₹404.92) lakh
  • Total Comprehensive Income: (₹399.52) lakh
  • Basic and Diluted EPS: (₹3.09) per share

Comparative Financial Performance

Compared to previous periods:

  • Q2 FY26 (30.09.2025): Revenue from Operations ₹0.00 lakh, Net Loss ₹198.50 lakh
  • H1 FY26 (30.09.2025): Revenue from Operations ₹61.45 lakh, Net Loss ₹439.41 lakh
  • FY26 (31.03.2026): Revenue from Operations ₹400.94 lakh, Net Loss ₹916.99 lakh

Capital Structure

Paid Up Equity Share Capital remained unchanged at ₹646.11 lakh (129.22 lakh shares of face value ₹5 each).

Cash Flow Statement

For six months ended September 30, 2026:

  • Cash flow from Operating Activities: (₹490.89) lakh
  • Cash flow from Investing Activities: ₹0.00 lakh
  • Cash flow from Financing Activities: ₹489.41 lakh
  • Net change in cash and cash equivalents: (₹1.48) lakh
  • Cash and cash equivalents at beginning: ₹182.54 lakh
  • Cash and cash equivalents at end: ₹181.06 lakh

Assets and Liabilities Position (as at September 30, 2026)

Total Assets: ₹8,202.90 lakh

  • Non-current Assets: ₹7,579.93 lakh (primarily Property, Plant and Equipment: ₹7,427.42 lakh)
  • Current Assets: ₹622.98 lakh

Total Equity and Liabilities: ₹8,202.90 lakh

  • Equity: Negative ₹1,355.11 lakh
  • Non-current Liabilities: ₹3,516.41 lakh (primarily Borrowings: ₹3,439.43 lakh)
  • Current Liabilities: ₹6,041.60 lakh (primarily Trade Payables: ₹5,875.14 lakh)

Segment-wise Reporting

For six months ended September 30, 2026:

  • Sugar Division: Revenue ₹0.00 lakh, Loss ₹234.32 lakh
  • Power Division: Revenue ₹0.00 lakh, Loss ₹21.06 lakh
  • Total Segment Loss before tax: ₹255.38 lakh
  • Total Segment Assets: ₹7,826.72 lakh
  • Total Segment Liabilities: ₹10,856.90 lakh

Key Notes and Disclosures

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on November 14, 2026.

2. The sugar industry is seasonal with crushing normally occurring between November and April, while sales are distributed throughout the year.

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

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

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

6. Statutory Auditors (DSRV And Company LLP) carried out limited review and issued an unmodified review opinion.

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

Limited Review Report

DSRV And Company LLP, Chartered Accountants (FRN: 006993N), represented by CA. Mohit Kumar (Partner, Membership No: 542901), issued an unmodified limited review report dated November 14, 2026. The review was conducted in accordance with SRE 2410 and found no material misstatements in the financial results prepared under Ind AS.