AVADH SUGAR & ENERGY LTD — Quarter ended 31 March 2026; Year ended 31 March 2026
| Sr. No. | Particulars | Three months ended 31.03.2026 (Refer Note 3) (Audited) | Previous Three months ended 31.12.2025 (Unaudited) | Corresponding Three months ended 31.03.2025 in the previous year (Refer Note 3) (Audited) | Year ended 31.03.2026 (Audited) | Previous Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Income | |||||
| (a) Revenue from Operations | 67,061.33 | 63,814.71 | 67,878.07 | 2,69,351.81 | 2,63,559.08 | |
| (b) Other Income | 172.32 | 101.11 | (65.98) | 505.65 | 380.52 | |
| Total Income | 67,233.65 | 63,915.82 | 67,812.09 | 2,69,857.46 | 2,63,939.60 | |
| 2. | Expenses | |||||
| (a) Cost of raw materials consumed | 1,12,737.39 | 79,303.28 | 1,03,842.19 | 2,11,384.18 | 1,90,709.67 | |
| (b) Purchases of stock-in-trade | 770.73 | 541.49 | 878.82 | 1,831.22 | 2,044.82 | |
| (c) Change in inventories of finished goods, work-in-progress and stock-in-trade | (69,273.66) | (31,721.69) | (61,997.71) | (2,112.77) | 10,026.38 | |
| (d) Employee benefits expense | 3,656.64 | 3,385.76 | 3,509.38 | 12,225.20 | 11,393.23 | |
| (e) Finance costs | 2,126.67 | 1,090.83 | 2,400.58 | 7,411.47 | 8,578.67 | |
| (f) Depreciation and amortisation expense | 1,569.66 | 1,590.71 | 1,471.46 | 6,154.13 | 5,812.75 | |
| (g) Other expenses | 7,209.60 | 6,768.06 | 6,718.06 | 23,912.13 | 21,783.56 | |
| Total Expenses | 58,797.03 | 60,958.44 | 56,822.78 | 2,60,805.56 | 2,50,349.08 | |
| 3. | Profit before exceptional items and tax (1-2) | 8,436.62 | 2,957.38 | 10,989.31 | 9,051.90 | 13,590.52 |
| 4. | Exceptional items (Refer Note 4) | 89.42 | (299.68) | – | (210.26) | – |
| 5. | Profit before tax (3+4) | 8,526.04 | 2,657.70 | 10,989.31 | 8,841.64 | 13,590.52 |
| 6. | Tax expense: | |||||
| (i) Current tax | 1,493.21 | 53.90 | 1,907.33 | 1,547.11 | 2,361.85 | |
| (ii) Deferred tax | 1,471.60 | 934.09 | 1,914.31 | 1,564.00 | 2,435.16 | |
| Total tax expense | 2,964.81 | 987.99 | 3,821.64 | 3,111.11 | 4,797.01 | |
| 7. | Net Profit after tax (5-6) | 5,561.23 | 1,669.71 | 7,167.67 | 5,730.53 | 8,793.51 |
| 8. | Other Comprehensive Income / (Loss) | |||||
| (i) Items that will not be reclassified to profit or loss (including gain/(loss) on equity investments) | (278.38) | (647.22) | (715.68) | (1,647.83) | 767.90 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 52.22 | 94.68 | 121.03 | 252.96 | (280.25) | |
| Total Other Comprehensive Income / (Loss) | (226.16) | (552.54) | (594.65) | (1,394.87) | 487.65 | |
| 9. | Total Comprehensive Income [comprising net profit and other comprehensive income / (loss)] (7+8) | 5,335.07 | 1,117.17 | 6,573.02 | 4,335.66 | 9,281.16 |
| 10. | Paid-up Equity Share Capital (Face value per share ₹ 10) | 2,001.84 | 2,001.84 | 2,001.84 | 2,001.84 | 2,001.84 |
| 11. | Other Equity | 1,10,444.21 | 1,08,110.39 | |||
| 12. | Earnings per equity share (of ₹ 10 each) (in ₹): | |||||
| Basic and Diluted | 27.78 * | 8.35 * | 35.81 * | 28.63 | 43.93 |
| Sr. No. | Particulars | Three months ended 31.03.2026 (Refer Note 3) (Audited) | Previous Three months ended 31.12.2025 (Unaudited) | Corresponding Three months ended 31.03.2025 in the previous year (Refer Note 3) (Audited) | Year ended 31.03.2026 (Audited) | Previous Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Segment Revenue | |||||
| (a) | Sugar | 72,475.22 | 67,684.65 | 71,201.49 | 2,57,151.05 | 2,55,737.12 |
| (b) | Distillery | 11,598.78 | 12,884.04 | 14,127.24 | 52,962.09 | 48,488.73 |
| (c) | Co-generation | 10,490.43 | 8,042.09 | 9,827.62 | 22,673.61 | 18,952.38 |
| (d) | Others | 689.87 | 517.06 | 731.28 | 1,622.88 | 1,767.10 |
| Total Segment Revenue | 95,254.30 | 89,127.84 | 95,887.63 | 3,34,409.63 | 3,24,945.33 | |
| Less: Inter Segment revenue | 28,192.97 | 25,313.13 | 28,009.56 | 65,057.82 | 61,386.25 | |
| Total Revenue from Operations | 67,061.33 | 63,814.71 | 67,878.07 | 2,69,351.81 | 2,63,559.08 | |
| 2. | Segment Results | |||||
| (a) | Sugar | 7,782.14 | 2,724.41 | 10,601.71 | 10,184.22 | 16,037.13 |
| (b) | Distillery | 1,318.21 | (102.51) | 1,901.94 | 4,200.50 | 6,320.02 |
| (c) | Co-generation | 2,010.08 | 1,508.61 | 1,427.51 | 3,447.17 | 1,464.82 |
| (d) | Others | 15.29 | 10.05 | 16.40 | 29.91 | 32.08 |
| Total segment profit before finance costs, tax and unallocable items | 11,125.72 | 4,140.56 | 13,947.56 | 17,861.80 | 23,854.05 | |
| Less: | ||||||
| (i) | Finance costs | 2,126.67 | 1,090.83 | 2,400.58 | 7,411.47 | 8,578.67 |
| (ii) | Other unallocable expenditure (net of unallocable income) | 473.01 | 392.03 | 557.67 | 1,608.69 | 1,684.86 |
| Profit before tax | 8,526.04 | 2,657.70 | 10,989.31 | 8,841.64 | 13,590.52 | |
| 3. | Segment Assets | |||||
| (a) | Sugar | 2,17,687.34 | 1,52,875.58 | 2,11,627.07 | 2,17,687.34 | 2,11,627.07 |
| (b) | Distillery | 28,237.29 | 23,492.01 | 31,266.44 | 28,237.29 | 31,266.44 |
| (c) | Co-generation | 31,823.01 | 31,855.43 | 33,478.78 | 31,823.01 | 33,478.78 |
| (d) | Others | 54.25 | 65.43 | 32.10 | 54.25 | 32.10 |
| (e) | Unallocable Assets | 10,218.38 | 11,724.20 | 11,584.11 | 10,218.38 | 11,584.11 |
| Total Segment Assets | 2,88,020.27 | 2,20,012.65 | 2,87,988.50 | 2,88,020.27 | 2,87,988.50 | |
| 4. | Segment Liabilities | |||||
| (a) | Sugar | 21,523.03 | 27,831.40 | 28,291.30 | 21,523.03 | 28,291.30 |
| (b) | Distillery | 1,023.00 | 1,118.44 | 1,238.01 | 1,023.00 | 1,238.01 |
| (c) | Co-generation | 298.14 | 297.03 | 274.06 | 298.14 | 274.06 |
| (d) | Others | 1.22 | 1.45 | 1.02 | 1.22 | 1.02 |
| Unallocable Liabilities | 1,52,728.83 | 83,653.35 | 1,48,071.88 | 1,52,728.83 | 1,48,071.88 | |
| Total Segment Liabilities | 1,75,574.22 | 1,12,901.67 | 1,77,876.27 | 1,75,574.22 | 1,77,876.27 |
| Sr. No. | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| 1. | ASSETS | ||
| Non-Current Assets | |||
| (a) Property, Plant and Equipment | 1,26,867.10 | 1,22,104.51 | |
| (b) Capital Work-In-Progress | 294.23 | 1,226.98 | |
| (c) Intangible Assets | 17.55 | 21.97 | |
| (d) Financial Assets | |||
| (i) Investments | 7,177.68 | 8,839.94 | |
| (ii) Other Financial Assets | 195.90 | 151.17 | |
| (e) Other Non – Current Assets | 1,114.35 | 1,522.08 | |
| Total Non-Current Assets | 1,35,666.81 | 1,33,866.65 | |
| Current Assets | |||
| (a) Inventories | 1,43,286.17 | 1,45,458.49 | |
| (b) Biological Assets other than bearer plants | 24.40 | 25.14 | |
| (c) Financial Assets | |||
| (i) Trade Receivables | 5,892.88 | 5,617.03 | |
| (ii) Cash and Cash Equivalents | 190.57 | 352.86 | |
| (iii) Bank Balances other than (ii) above | 162.46 | 141.70 | |
| (iv) Loans | 58.77 | 48.53 | |
| (v) Other Financial Assets | 247.87 | 338.94 | |
| (d) Current Tax Assets (net) | 1,323.06 | 791.67 | |
| (e) Other Current Assets | 1,167.28 | 1,347.49 | |
| Total Current Assets | 1,52,353.46 | 1,54,121.85 | |
| TOTAL ASSETS | 2,88,020.27 | 2,87,988.50 | |
| 2. | EQUITY AND LIABILITIES | ||
| EQUITY | |||
| (a) Equity Share Capital | 2,001.84 | 2,001.84 | |
| (b) Other Equity | 1,10,444.21 | 1,08,110.39 | |
| Total Equity | 1,12,446.05 | 1 |