Financial Analyst Summary: Prudential Sugar Corporation Limited Q2 FY26 Results
NSE Symbol: PRUDMOULI
Document Overview
This document represents Prudential Sugar Corporation Limited's submission of unaudited financial results for the quarter and half-year ended September 30, 2025 (Q2 FY26) to the National Stock Exchange (NSE). The filing was made on April 29, 2026, through the NEAPS system (Application No: 154202) as an "Integrated Filing- Governance" submission.
Regulatory Compliance and Submission Details
- Date of Submission: April 29, 2026 at 17:19:58
- Board Meeting Date: November 13, 2025 (14:00 to 16:30)
- Prior Intimation to Exchange: November 5, 2025
- Reporting Standards: Ind-AS (Indian Accounting Standards)
- Currency: INR with rounding at Lakhs level
- Compliance: Filed under SEBI Listing Obligations and Disclosure Requirements
- Related Party Transactions: Company has related parties but no transactions during the period; RPT policy updated on September 10, 2025
- Default Status: No default on loans and no debt securities issued
Financial Results Performance
Consolidated Results (Unaudited):
Quarter Ended September 30, 2025 (Q2 FY26):
- Revenue from Operations: ₹9.04 crore
- Other Income: ₹3.27 crore
- Total Income: ₹12.31 crore
- Total Expenses: ₹10.30 crore
- Profit Before Tax: ₹2.01 crore
- Tax Expense: ₹0.52 crore
- Net Profit: ₹1.49 crore
- Basic EPS: ₹0.46
- Diluted EPS: ₹0.45
Half-Year Ended September 30, 2025 (H1 FY26):
- Revenue from Operations: ₹14.25 crore
- Other Income: ₹6.61 crore
- Total Income: ₹20.85 crore
- Total Expenses: ₹16.97 crore
- Profit Before Tax: ₹3.88 crore
- Tax Expense: ₹1.00 crore
- Net Profit: ₹2.89 crore
- Basic EPS: ₹0.89
- Diluted EPS: ₹0.87
Standalone Results (Unaudited):
Quarter Ended September 30, 2025 (Q2 FY26):
- Revenue from Operations: ₹9.04 crore
- Other Income: ₹2.58 crore
- Total Income: ₹11.62 crore
- Total Expenses: ₹10.15 crore
- Profit Before Tax: ₹1.47 crore
- Tax Expense: ₹0.37 crore
- Net Profit: ₹1.10 crore
Half-Year Ended September 30, 2025 (H1 FY26):
- Revenue from Operations: ₹14.25 crore
- Other Income: ₹5.76 crore
- Total Income: ₹20.01 crore
- Total Expenses: ₹16.82 crore
- Profit Before Tax: ₹3.19 crore
- Tax Expense: ₹0.80 crore
- Net Profit: ₹2.39 crore
Segment Information
- Single segment: "SUGAR MANUFACTURING AND TRADING"
- Segment reporting not applicable as company operates in only one segment
Key Financial Position (Half-Year Ended September 30, 2025)
Consolidated Balance Sheet:
- Total Assets: ₹204.70 crore
- Non-current Assets: ₹2.57 crore
- Current Assets: ₹186.87 crore
- Total Equity: ₹115.01 crore
- Total Liabilities: ₹89.69 crore
- Paid-up Equity Share Capital: ₹36.33 crore
- Face Value: ₹10 per share
Standalone Balance Sheet:
- Total Assets: ₹168.62 crore
- Non-current Assets: ₹0.14 crore
- Current Assets: ₹153.21 crore
- Total Equity: ₹91.77 crore
- Total Liabilities: ₹76.84 crore
Cash Flow Statement (Half-Year Ended September 30, 2025)
Consolidated:
- Net cash used in operating activities: ₹(0.35) crore
- Net cash from investing activities: ₹0.00 crore
- Net cash from financing activities: ₹0.00 crore
- Net decrease in cash: ₹(0.35) crore
Standalone:
- Net cash used in operating activities: ₹(0.34) crore
- Net cash from investing activities: ₹0.00 crore
- Net cash from financing activities: ₹0.00 crore
- Net decrease in cash: ₹(0.34) crore
Governance and Review Process
- Results reviewed by Audit Committee on November 13, 2025
- Results approved by Board of Directors on same date
- Statutory Auditors conducted limited review of unaudited financial results
- Previous period figures rearranged/regrouped where necessary