THE UGAR SUGAR WORKS LIMITED — Quarter and year ended 31st March 2026
| Works | * | Ugar Khurd – 591 316, Dist.Belgaum, Karnataka | Phone | * -91 8339 274000 (5 Lines) | Fax | * -918339 272232 |
|---|---|---|---|---|---|---|
| * | helpdesk@ugarsugar.com | Website | * www.ugarsugar.com | |||
| Regd. Office | * | Mahaveernagar, Sangli – 416 416, Maharashtra. | Phone | * -91 233 2623717, 2623716 | Fax | * -91 233 2623617 |
| * | usw.sangli@ugarsugar.com. | TIN No. | 29520007001, PAN-AAACT7580R | GSTIN NO | 29AAACT7580R1ZD | |
| ECC No.AAACT7580 RXM001. | ||||||
| (CIN – L15421PN1939PLC006738) |
| Particulars | Quarter Ended 31-03-2026 (Audited) (Refer Note 08) |
Quarter Ended 31-12-2025 (Unaudited) |
Quarter Ended 31-03-2025 (Audited) |
For the Year Ended 31-03-2026 (Audited) |
For the Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|
| 1. Revenue from Operations | |||||
| Sales/ Income from Operations | 39,701.88 | 32,892.98 | 52,420.84 | 1,51,509.34 | 1,40,741.27 |
| 2. Other Income | 376.54 | 36.07 | 511.08 | 751.68 | 1,339.29 |
| 3. Total Income (1 + 2) | 40,078.42 | 32,929.05 | 52,931.92 | 1,52,261.02 | 1,42,080.56 |
| 4. Expenses | |||||
| (a) Cost of materials consumed | 53,749.41 | 45,551.82 | 51,709.49 | 1,32,770.40 | 1,05,950.84 |
| (b) Other Manufacturing Expenses | 2,707.39 | 2,105.83 | 1,120.72 | 10,529.46 | 5,352.22 |
| (c) Purchase of Stock in trade | 1,542.59 | 1,484.80 | 1,652.56 | 4,315.25 | 4,021.48 |
| (d) Change in inventories of finished goods, work-in-progress and stock-in-trade | (29,787.80) | (23,961.09) | (12,664.12) | (21,498.38) | 1,395.61 |
| (e) Employee benefit expenses | 2,696.22 | 2,517.89 | 2,426.10 | 8,927.24 | 8,846.52 |
| (f) Finance costs | 1,795.39 | 1,153.00 | 1,068.64 | 6,107.30 | 4,843.39 |
| (g) Depreciation & amortisation expense | 1,016.80 | 922.73 | 700.24 | 3,323.86 | 2,750.21 |
| (h) Excise Duty on Sales | 752.42 | 789.20 | 1,320.66 | 3,083.44 | 7,758.32 |
| (i) Other expenses | 965.45 | 751.90 | 1,097.30 | 3,028.94 | 3,373.08 |
| Total Expenses | 35,437.87 | 31,316.08 | 48,431.59 | 1,50,587.51 | 1,44,291.67 |
| 5. Profit (Loss) before tax (3 – 4) | 4,640.55 | 1,612.97 | 4,500.33 | 1,673.51 | (2,211.11) |
| 6. Tax Expense | |||||
| Current Tax | – | – | – | – | – |
| MAT Credit entitlement for earlier year and written off | – | – | – | – | – |
| Deferred Tax | 64.46 | 237.18 | (608.08) | 312.31 | (586.16) |
| Short / Excess Provisions | – | – | – | – | – |
| Total Tax Expense | 64.46 | 237.18 | (608.08) | 312.31 | (586.16) |
| 7. Profit (Loss) after Tax (5 – 6) | 4,576.09 | 1,375.79 | 5,108.41 | 1,361.20 | (1,624.95) |
| 8. Other Comprehensive Income | |||||
| Total Other Comprehensive Income, Net of Tax (Item that will not be reclassified to Profit or Loss Net of Income Tax) | 143.55 | 113.59 | (37.70) | 406.95 | (9.47) |
| 9. Total Comprehensive income for the period | 4,719.64 | 1,489.38 | 5,070.71 | 1,768.15 | (1,615.48) |
| 10. Paid-up equity share capital | 1,125.00 | 1,125.00 | 1,125.00 | 1,125.00 | 1,125.00 |
| (Face Value per Share – Re. 1) | |||||
| 11. Other Equity Rs.22243.26 Lakhs – 31.03.2026 | |||||
| 12. Earnings per share of Re. 1 (Not Annualised) | |||||
| Basic & Diluted | Rs. 4.07 | Rs. 1.22 | Rs. 4.54 | Rs. 1.21 | Rs. (1.44) |
| Particulars | Quarter Ended 31-03-2026 (Audited) (Refer Note 08) | Quarter Ended 31-12-2025 (Unaudited) | Quarter Ended 31-03-2025 (Audited) | For the Year Ended 31-03-2026 (Audited) | For the Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|
| 1. Segment Revenue | |||||
| a. Sugar | 32,129.15 | 21,059.28 | 39,798.83 | 82,366.63 | 99,542.77 |
| b. Co-generation | 7,677.33 | 6,409.08 | 7,188.56 | 19,310.87 | 15,516.84 |
| c. Industrial Alcohol | 13,799.62 | 17,670.68 | 27,688.82 | 78,862.62 | 66,395.84 |
| d. Potable Alcohol | 874.94 | 915.71 | 1,542.34 | 3,621.87 | 9,147.59 |
| e. Unallocated | 1,559.32 | 1,524.02 | 1,697.22 | 4,409.34 | 4,130.01 |
| Total | 56,040.36 | 47,578.77 | 77,915.77 | 1,88,571.33 | 1,94,733.05 |
| Less: Intersegment Revenue | 16,338.48 | 14,685.79 | 25,494.93 | 37,061.99 | 53,991.78 |
| Net Sales / Income from Operations | 39,701.88 | 32,892.98 | 52,420.84 | 1,51,509.34 | 1,40,741.27 |
| 2. Segment Results | |||||
| Profit / (Loss) before interest & tax | |||||
| a. Sugar | 7,912.01 | 1,547.89 | 2,490.49 | 8,036.62 | 2,431.98 |
| b. Co-generation | 1,148.64 | 1,457.79 | 405.84 | 2,471.49 | 440.18 |
| c. Industrial Alcohol | (1,675.83) | 1,333.21 | 3,724.90 | 2,026.67 | 4,762.76 |
| d. Potable Alcohol | (70.17) | (121.81) | (143.58) | (324.93) | (492.66) |
| e. Unallocated | 26.99 | 27.40 | 32.07 | 73.09 | 63.58 |
| Total | 7,341.64 | 4,244.48 | 6,509.72 | 12,282.94 | 7,205.84 |
| Less: | |||||
| i. Finance Cost | 1,795.39 | 1,153.00 | 1,068.64 | 6,107.30 | 4,843.39 |
| ii. Other Unallocable Expenditure | 1,282.24 | 1,514.58 | 1,451.83 | 5,253.81 | 5,912.85 |
| iii. Unallocable Income | (376.54) | (36.07) | (511.08) | (751.68) | (1,339.29) |
| Profit / (Loss) before tax | 4,640.55 | 1,612.97 | 4,500.33 | 1,673.51 | (2,211.11) |
| 3. Segment Assets & Liabilities | |||||
| – Segment Assets | |||||
| a. Sugar | 67,898.35 | 45,441.21 | 45,824.76 | 67,898.35 | 45,824.76 |
| b. Co-generation | 6,429.66 | 7,957.36 | 8,510.91 | 6,429.66 | 8,510.91 |
| c. Industrial Alcohol | 42,552.46 | 43,140.60 | 45,662.62 | 42,552.46 | 45,662.62 |
| d. Potable Alcohol | 1,738.10 | 1,592.72 | 2,156.99 | 1,738.10 | 2,156.99 |
| e. Others (Unallocated) | 11,803.98 | 11,725.51 | 10,907.39 | 11,803.98 | 10,907.39 |
| Total | 1,30,422.55 | 1,09,857.40 | 1,13,062.67 | 1,30,422.55 | 1,13,062.67 |
| – Segment Liabilities | |||||
| a. Sugar | 33,090.44 | 22,140.09 | 21,151.12 | 33,090.44 | 21,151.12 |
| b. Co-generation | 1,565.65 | 2,998.74 | 3,582.39 | 1,565.65 | 3,582.39 |
| c. Industrial Alcohol | 2,500.96 | 4,007.49 | 1,746.32 | 2,500.96 | 1,746.32 |
| d. Potable Alcohol | 384.70 | 45.42 | 473.99 | 384.70 | 473.99 |
| e. Others (Unallocated) | 1,780.79 | 632.35 | 2,922.85 | 1,780.79 | 2,922.85 |
| Total | 39,322.54 | 29,824.09 | 29,876.67 | 39,322.54 | 29,876.67 |
| Sr. No. | Particulars | For the year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|---|
| A. | Net profit before tax and extraordinary items | 1,673.51 | (2,211.11) |
| Adjustment for: | |||
| Depreciation and amortization expense | 3,323.86 | 2,750.20 | |
| Bad debts and Sundry Advances Written off | 0.12 | 0.02 | |
| Provision for Doubtful Debts Bad debts and Sundry Advances Written off | 57.39 | 21.63 | |
| Loss/Gain on Disposal/Adjustment of PPE | 20.08 | 1.36 | |
| Finance Costs | 6,107.30 | 4,843.38 | |
| Unrealised Loss on Units and Preference Shares | (1.98) | (239.23) | |
| Investment Income | (121.63) | (176.89) | |
| Operating profit before working capital changes | 11,058.65 | 4,989.36 | |
| Decrease/(Increase) in trade receivables, advances and other assets | (767.68) | 3,990.86 | |
| Decrease/(Increase) in Inventories | (17,444.26) | (4,125.13) | |
| Increase/(Decrease) in trade payables, provisions and other liabilities | 11,065.81 | (2,690.39) | |
| Cash Generated from operations | 3,912.52 | 2,164.70 | |
| Direct Tax paid (Net of Refund) | 460.59 | (34.12) | |
| Cash flow before extraordinary items | 4,373.11 | 2,130.58 | |
| Extraordinary items | – | – | |
| Net cash from Operating activities | 4,373.11 | 2,130.58 | |
| B. | Cash flow from investing activities | ||
| Purchase of property, plant and equipment | (2,395.45) | (7,744.83) | |
| Purchase / Sale of Investments | (1.98) | – | |
| Advance Given for Investment | (191.79) | 72.00 | |
| Interest and Dividend received | 122.86 | 414.43 | |
| Net cash from investing activities | (2,466.36) | (7,258.40) | |
| C. | Cash flow from financing activities | ||
| Interest paid | (7,576.83) | (4,820.18) | |
| Proceeds / (Repayment) from long term borrowings (net) | (2,991.88) | 1,435.77 | |
| Proceeds / (Repayment) from short term borrowings (net) | 8,688.62 | 8,868.42 | |
| Dividend Paid | – | (281.25) | |
| Net cash from Financing activities | (1,880.09) | 5,202.76 | |
| D. | Net increase/(decrease) in Cash and Cash equivalents (A+B+C) |