Piccadily Sugar and Allied Industries Ltd. — Quarter and year ended 31 March 2026
The following financial results are presented in Rs. in Lakhs (INR), except EPS data.
| Sr. | PARTICULARS | 31.03.2026 Audited | 31.12.2025 Unaudited | 31.03.2025 Audited | 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| QUARTER ENDED | QUARTER ENDED | QUARTER ENDED | YEAR ENDED | YEAR ENDED | ||
| 1. | Revenue from Operations | 85.39 | 81.07 | 6.86 | 166.46 | 166.46 |
| Gross Sales | 85.39 | 81.07 | 6.86 | 166.46 | 166.46 | |
| Total Revenue from Operations | 66.16 | 105.11 | 143.60 | 515.14 | 428.81 | |
| 2. | Other Income | 151.55 | 186.18 | 150.56 | 681.60 | 635.59 |
| Expenses | ||||||
| (a) | Cost of Materials consumed | 38.73 | 47.28 | – | 220.10 | – |
| (b) | Changes in inventories of finished goods, work-in-progress | 17.25 | (5.36) | 8.18 | 19.25 | 66.88 |
| (c) | Employee benefits expense | 0.91 | 11.43 | 17.17 | 6.06 | 0.44 |
| (d) | Finance costs | 13.91 | 0.02 | 0.02 | 66.38 | 272.90 |
| (e) | Depreciation and amortization expense | 54.54 | 54.54 | 68.22 | 0.44 | 14.25 |
| (f) | Power & fuel etc. | 1.14 | 4.46 | 2.33 | 272.90 | 463.30 |
| (g) | Other expenses | 177.15 | 49.30 | 37.24 | 250.70 | 250.70 |
| Total Expenses | 303.30 | 165.67 | 133.40 | 630.29 | 1,057.41 | |
| 3. | Profit/(loss) before exceptional items and tax (1-2) | (151.75) | 20.50 | 17.40 | 51.31 | (421.54) |
| 4. | Exceptional Items | – | – | – | 51.31 | 51.31 |
| 5. | Profit/(loss) before tax (3+4) | (151.75) | 20.50 | 17.40 | 102.62 | (370.23) |
| 6. | Tax Expense | |||||
| – Current Tax | (14.37) | 1.11 | 17.75 | (103.15) | ||
| – Deferred Tax | (137.37) | 16.30 | 33.57 | (90.69) | ||
| 7. | Net Profit/(Loss) related to earlier year | – | – | (0.13) | (1.75) | – |
| 8. | Other Comprehensive Income | |||||
| A (i) Items that will not be reclassified to profit or loss | – | – | – | – | – | |
| A (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| B (i) Items that will be reclassified to profit & loss | – | – | – | – | – | |
| B (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| 9. | Total comprehensive income (after tax) | (137.47) | 15.00 | 33.47 | 2,325.45 | 2,325.45 |
| 10. | Paid up equity share capital (FV Rs. 10 each) | 2,325.45 | 2,325.45 | 2,325.45 | 2,325.45 | 2,325.45 |
| 11. | Other Equity | (909.46) | (909.46) | |||
| 12. | Basic / Diluted Earnings/(Loss) Per Share (Rs.) | |||||
| – Basic | 0.08 | 0.06 | 0.14 | (0.39) | (0.39) | |
| – Diluted | 0.08 | 0.06 | 0.14 | (0.39) | (0.39) |
| S No. | Particulars | As at 31.03.2026 (AUDITED) | As at 31.03.2025 (AUDITED) |
|---|---|---|---|
| A) 1 | ASSETS | ||
| Non-Current assets | |||
| (a) | Property Plant & Equipment | 3,122.17 | 3,334.03 |
| (b) | Capital Work in Progress | 5,635.07 | 4,335.99 |
| (c) | Biological Assets | 42.42 | 61.43 |
| (d) | Financial assets | ||
| (i) Investments | 0.02 | 0.02 | |
| (ii) Other financial assets | 65.66 | 65.66 | |
| (e) | Deferred Tax assets (net) | 295.57 | 313.28 |
| (f) | Other non current assets | 21.45 | 29.45 |
| Total non-current assets | 9,182.37 | 8,131.87 | |
| 2 | Current assets | ||
| (a) | Inventories | 1,974.52 | 358.36 |
| (b) | Financial assets | ||
| (i) Trade receivables | 310.79 | 304.34 | |
| (ii) Cash & Cash Equivalents | 65.33 | 55.38 | |
| (iii) Other financial assets | 11.59 | 11.65 | |
| (c) | Current Tax assets(net) | 1.54 | 1.18 |
| (d) | Other current assets | 393.62 | 641.36 |
| Total current assets | 2,757.39 | 1,372.27 | |
| Total Assets | 11,939.76 | 9,504.14 | |
| B) 1 | EQUITY AND LIABILITIES | ||
| Equity | |||
| (a) | Equity Share Capital | 2,325.45 | 2,325.45 |
| (b) | Other Equity | (909.46) | (1,197.79) |
| Equity attributable to shareholder | 1,416.00 | 1,127.66 | |
| 2 | Non current Liabilities | ||
| (a) | Financial liabilities | ||
| (i) Borrowings | 2,596.52 | 2,070.94 | |
| (b) | Provisions | 4.24 | 4.06 |
| Total non-current liabilities | 2,600.75 | 2,075.01 | |
| 3 | Current Liabilities | ||
| (a) | Financial liabilities | ||
| (i) Borrowings | 240.00 | 240.00 | |
| (ii) Trade Payables | |||
| – total outstanding dues of micro enterprises and small enterprises | 5.28 | 6.59 | |
| – total outstanding dues of creditors other than micro enterprises and small enterprises | 5,597.08 | 4,411.72 | |
| (iii) Other financial liabilities | 304.59 | 285.42 | |
| (b) | Provisions | 3.78 | 5.05 |
| (c) | Other current Liabilities | 1,772.27 | 1,352.71 |
| Total current liabilities | 7,923.01 | 6,301.47 | |
| TOTAL EQUITY AND LIABILITIES | 11,939.76 | 9,504.14 |
| Particulars | Year Ended 31.03.2026 Audited | Year Ended 31.03.2025 Audited |
|---|---|---|
| Cash Flow From Operating Activities: | ||
| Profit After Tax | 33.47 | (90.69) |
| Adjustments To Reconcile Profit Before Tax To Net Cash Provided By Operating Activities: | ||
| Income Tax Expenses Charged In Profit And Loss A/C | 17.71 | (103.61) |
| Depreciation And Amortization | 218.16 | 272.90 |
| Finance Costs | 0.44 | 0.38 |
| Loss/(Profit) On Sale Of Fixed Assets | (227.69) | |
| Interest Income Received | (9.51) | (4.01) |
| Increase in Equity Investment due to increase in fair value | 0.00 | (0.01) |
| Increase in Equity from issue of Cumulative Non Convertible Redeemable Preference Shares | 254.86 | |
| Operating Profit Before Working Capital Changes | 515.13 | (152.72) |
| Changes In Operating Assets And Liabilities: | ||
| Trade Receivables | (6.46) | 3.75 |
| Other Receivables | 247.45 | 1.20 |
| Inventory | (1,616.16) | 25.36 |
| Provisions | (1.09) | 1.10 |
| Trade And Other Payables | 1,622.79 | 2,114.15 |
| Biological Assets | ||
| Cash Generated From Operations | 761.67 | 1,993.24 |
| Income Tax (Net) | – | – |
| Net Cash Flow From Operating Activities (A) | 761.67 | 1,993.24 |
| Cash Flow From Investing Activities: | ||
| Net Sale /(Purchase) Of Fixed Assets | (1,305.38) | (2,568.77) |
| Biological Assets | 19.01 | (23.78) |
| Interest Income Received | 9.51 | 4.01 |
| Net Cash Flow From Investing Activities (B) | (1,276.86) | (2,588.54) |
| Cash Flow From Financing Activities: | ||
| Proceeds From Long-Term Borrowings | 525.57 | 612.37 |
| Finance Cost | (0.44) | (0.38) |
| Net Cash Flow From Financing Activities (C) | 525.14 | 611.99 |
| Net Increase In Cash And Cash Equivalents (A+B+C) | 9.95 | 16.68 |
| Opening Cash And Cash Equivalents | 55.38 | 38.70 |
| Closing Cash And Cash Equivalents | 65.33 | 55.38 |