Key Financial Figures - Standalone (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹4,534.90
- Other Income: ₹11.90
- Total Income: ₹4,546.80
- Total Expenses: ₹4,489.10
- Profit Before Tax: ₹57.70
- Tax Expense: ₹15.60 (Current Tax: ₹11.50, Deferred Tax: ₹4.10)
- Profit for the Period: ₹42.10
- EPS (Basic & Diluted): ₹1.10
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹10,410.80
- Other Income: ₹20.60
- Total Income: ₹10,431.40
- Total Expenses: ₹10,363.00
- Profit Before Tax: ₹68.40
- Tax Expense: ₹17.80 (Current Tax: ₹11.50, Deferred Tax: ₹6.30)
- Profit for the Period: ₹50.60
- EPS (Basic & Diluted): ₹1.33
Comparative Figures (Quarter Ended September 30, 2025):
- Revenue from Operations: ₹5,597.70
- Profit for the Period: ₹14.80
- EPS: ₹0.39
Segment-wise Performance - Standalone (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Sugar Revenue: ₹4,216.10
- Cogeneration Revenue: ₹1.70
- Distillery Revenue: ₹802.20
- Total Segment Revenue: ₹5,020.00
- Inter-segment Revenue: ₹485.10
- Segment Results: Sugar (₹275.10), Cogeneration (₹-28.70), Distillery (₹-37.40)
Assets and Liabilities - Standalone (₹ in Lakhs)
As at September 30, 2026:
- Total Assets: ₹11,028.10
- Inventories: ₹1,293.50
- Cash and Cash Equivalents: ₹373.60
- Equity Share Capital: ₹381.38
- Other Equity: ₹8,223.40
- Total Borrowings: ₹450.90 (Non-current: ₹253.50, Current: ₹197.40)
Cash Flow - Standalone (Half Year Ended September 30, 2026, ₹ in Lakhs)
- Cash from Operating Activities: ₹7,440.40
- Cash used in Investing Activities: ₹-505.80
- Cash used in Financing Activities: ₹-6,652.90
- Net Increase in Cash: ₹281.70
Key Highlights from Notes
1. Seasonality Note: Sugar being a seasonal industry, the quarter's performance may not represent annual performance.
2. Dividend: Shareholders approved a 125% dividend (₹2.50 per equity share of ₹10 each) for FY26 at the AGM held on September 18, 2026. The dividend was distributed on September 25, 2026.
3. Government Grant: The company received ₹244.73 lakh during the quarter related to increased levy obligation of B-Heavy molasses from 18% to 19% and 20% as notified by the UP State Government.
4. Auditor's Emphasis of Matter: The auditors highlighted that the company has not accounted for interest on an unsecured loan of ₹656.68 lakh received from the Uttarakhand State Government in January 2008, pending the outcome of a waiver application. The unaccounted interest amounts to ₹6.56 lakh for the quarter (₹13.13 lakh for H1), aggregating to ₹65.65 lakh up to September 30, 2026.
Consolidated Results (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹4,940.00
- Profit for the Period: ₹57.10 (Attributable to owners: ₹57.10)
- EPS: ₹1.50
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹11,003.70
- Profit for the Period: ₹155.50 (Attributable to owners: ₹155.50)
- EPS: ₹4.08
The results include the performance of subsidiary Uttam Distilleries Limited.