Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Six months ended 30.09.2026
Nature of Filing / Announcement: Unaudited Financial Results under SEBI LODR Regulations
Audit Opinion:
Audit Opinion: Clean (Unmodified)
Auditor's Comment: Based on the limited review, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results contains any material misstatement.
Auditor: M/s. S.Viswanathan LLP, Chartered Accountants (FRN NO 004770S)
Key Financial Highlights [₹ Lakhs]:
Standalone Results:
Quarter Ended 30.09.2026 (Unaudited) vs 30.09.2025 (Unaudited):
- Revenue from Operations: ₹15,956 (vs ₹11,373) - 40.3% YoY increase
- Total Income: ₹16,157 (vs ₹11,471) - 40.8% YoY increase
- EBITDA: Not explicitly disclosed
- Net Profit: ₹2,169 (vs ₹1,456) - 49.0% YoY increase
- EPS: ₹25.22 (vs ₹16.93) - 49.0% YoY increase
- Other Equity: Not specified for quarter
- Cash and Cash Equivalents: ₹747
- Debt: Finance Costs of ₹2 indicates minimal debt
Six Months Ended 30.09.2026 (Unaudited) vs 30.09.2025 (Unaudited):
- Revenue from Operations: ₹25,143 (vs ₹17,410) - 44.4% YoY increase
- Total Income: ₹25,657 (vs ₹17,843) - 43.8% YoY increase
- Net Profit: ₹2,046 (vs ₹1,188) - 72.2% YoY increase
- EPS: ₹23.79 (vs ₹13.81) - 72.3% YoY increase
Year Ended 31.03.2026 (Audited) Reference:
- Revenue from Operations: ₹41,499
- Net Profit: ₹4,803
- EPS: ₹55.85
- Other Equity: ₹55,953
Segment-wise Performance [₹ Lakhs]:
Quarter Ended 30.09.2026:
Segment Revenue:
- Sugar: ₹14,532
- Co-generation: ₹5,249
- Intersegmental Revenue: ₹3,825
- Total Sales/Income From Operations: ₹15,956
Segment Results (Profit before Tax and Interest):
- Sugar: ₹1,999
- Co-generation: ₹1,270
- Total Segment Results: ₹3,269
- Less: Finance Costs: ₹2
- Less: Other Unallocable expenditure/(income): ₹15
- Total Profit Before Tax: ₹3,252
Six Months Ended 30.09.2026:
Segment Revenue:
- Sugar: ₹22,921
- Co-generation: ₹7,309
- Intersegmental Revenue: ₹5,087
- Total Sales/Income From Operations: ₹25,143
Segment Results (Profit before Tax and Interest):
- Sugar: ₹1,505
- Co-generation: ₹1,518
- Total Segment Results: ₹3,023
- Less: Finance Costs: ₹2
- Less: Other Unallocable expenditure/(income): ₹(78)
- Total Profit Before Tax: ₹3,099
Statement of Assets and Liabilities [₹ Lakhs]:
As at 30.09.2026 (Unaudited) vs 31.03.2026 (Audited):
Assets:
- Total Assets: ₹67,589 (vs ₹65,190)
- Non-Current Assets: ₹44,543 (vs ₹44,264)
- Property, Plant and Equipment: ₹14,374 (vs ₹14,284)
- Capital Work-in-Progress: ₹446 (vs ₹229)
- Investments: ₹24,171 (vs ₹24,395)
- Current Assets: ₹23,046 (vs ₹20,926)
- Inventories: ₹13,056 (vs ₹12,907)
- Trade Receivables: ₹1,913 (vs ₹2,195)
- Cash and Cash Equivalents: ₹747 (vs ₹173)
- Bank balances other than cash equivalents: ₹6,784 (vs ₹4,587)
Equity and Liabilities:
- Total Equity: ₹58,237 (vs ₹56,813)
- Equity Share Capital: ₹860 (vs ₹860)
- Other Equity: ₹57,377 (vs ₹55,953)
- Total Liabilities: ₹9,352 (vs ₹8,377)
- Non-Current Liabilities: ₹4,826 (vs ₹4,682)
- Current Liabilities: ₹4,526 (vs ₹3,695)
Statement of Cash Flows [₹ Lakhs]:
Six Months Ended 30.09.2026 (Unaudited) vs 30.09.2025 (Unaudited):
- Net cash from operating activities: ₹3,613 (vs ₹2,100)
- Net cash used in investing activities: ₹(2,607) (vs ₹(420))
- Net cash used in financing activities: ₹(432) (vs ₹(264))
- Net increase in cash and cash equivalents: ₹574 (vs ₹1,416)
- Cash and cash equivalents at end: ₹747 (vs ₹1,940)
Corporate Actions:
Not Specified
Other Significant Information:
- The company recognized additional tariff and interest income aggregating ₹146 lakhs during the current quarter (cumulative ₹5,134 lakhs till 30-09-2026)
- This recognition is based on the judgement of Appellate Tribunal for Electricity dated 03-09-2025
- The company follows revenue recognition norms followed in earlier periods for this income
- No exceptional items reported for the current quarter