Board Meeting Details
The board meeting commenced at 02:00 PM and concluded at 04:40 PM on November 14, 2026. The results were reviewed by the Audit Committee and approved by the Board on the same day.
Financial Performance Highlights
Standalone Results (₹ in lakhs):
Quarter Ended September 30, 2026:
- Total Revenue: ₹1,317.78
- Profit before tax: ₹35.77
- Tax Expense: ₹9.00
- Net Profit after tax: ₹26.77
- Basic EPS: ₹0.08
- Diluted EPS: ₹0.08
Quarter Ended September 30, 2025 (Comparative):
- Total Revenue: ₹1,162.22
- Profit before tax: ₹146.94
- Tax Expense: ₹36.98
- Net Profit after tax: ₹109.96
- Basic EPS: ₹0.34
- Diluted EPS: ₹0.33
Half Year Ended September 30, 2026:
- Total Revenue: ₹3,127.71
- Profit before tax: ₹49.55
- Tax Expense: ₹12.47
- Net Profit after tax: ₹37.08
- Basic EPS: ₹0.11
- Diluted EPS: ₹0.11
Half Year Ended September 30, 2025 (Comparative):
- Total Revenue: ₹2,000.66
- Profit before tax: ₹318.75
- Tax Expense: ₹80.22
- Net Profit after tax: ₹238.53
- Basic EPS: ₹0.74
- Diluted EPS: ₹0.72
Consolidated Results (₹ in lakhs):
Half Year Ended September 30, 2026:
- Total Revenue: ₹3,436.81
- Profit before tax: ₹357.94
- Tax Expense: ₹98.27
- Net Profit after tax: ₹259.68
- Basic EPS: ₹0.81
- Diluted EPS: ₹0.79
Half Year Ended September 30, 2025 (Comparative):
- Total Revenue: ₹2,085.32
- Profit before tax: ₹388.45
- Tax Expense: ₹99.62
- Net Profit after tax: ₹288.84
- Basic EPS: ₹0.89
- Diluted EPS: ₹0.87
Segment Information
The company has only one segment which is 'Sugar'. Therefore, segment-wise disclosure is not applicable.
Capital Structure
Paid-up equity share capital remained unchanged at ₹3,225.20 lakh (32,252,000 shares of ₹10 each) during the period.
Subsidiaries Included in Consolidation
The consolidated results include:
1. Prudential Amanna Sugar Limited (Subsidiary Company)
2. Helios Sustainable Energy Limited (Subsidiary Company)
Auditors' Review Report
The statutory auditors, PPKG & Co. Chartered Accountants, issued qualified review reports for both standalone and consolidated financial results citing the following issues:
- Advances paid/received to/from various parties without details, confirmation, reconciliation, or purpose
- Balances of Current Assets, Other Non-Current Assets, Current Liabilities, Non-Current Liabilities, Other Non-Current Liabilities & Other Current Liabilities are subject to confirmations/reconciliations
- Various legal cases pending before courts and government authorities with unascertainable outcomes
- Multiple inter-balance transfers and adjustments between parties/accounts without proper confirmations, agreements, or consent
The impact of all these issues is unascertainable.
Additional Information
- Previous period's figures have been rearranged/regrouped wherever necessary
- The quarterly unaudited financial results are available on the company's website (www.prudentialsugar.com) and stock exchange websites (BSE, NSE)
- The consolidated results include subsidiaries with total revenues of ₹327.5 lakhs and total net profit after tax of ₹222.6 lakhs for the half year ended September 30, 2026, which were reviewed by other auditors