DWARIKESH SUGAR INDUSTRIES LIMITED — Quarter ended March 31, 2026 (Audited) and Year ended March 31, 2026 (Audited)
| Sr. No. | Particulars | Quarter ended March 31, 2026 Audited* | December 31, 2025 Unaudited | March 31, 2025 Audited* | Year ended March 31, 2026 Audited | Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| I | Income | |||||
| i | Revenue from operations | 42,542.55 | 32,511.58 | 45,885.06 | 1,40,191.92 | 1,35,888.34 |
| ii | Other Income | 131.12 | 303.96 | 21.77 | 715.40 | 543.95 |
| III | Total Income (I+II) | 42,673.67 | 32,815.54 | 45,906.83 | 1,40,909.32 | 1,36,532.29 |
| IV | Expenses | |||||
| (a) | Cost of materials consumed | 54,882.23 | 45,649.98 | 57,257.85 | 1,02,711.45 | 1,03,149.97 |
| (b) | Purchases of stock-in-trade | 216.28 | 55.27 | 218.93 | 850.49 | 795.44 |
| (c) | Changes in inventories of finished goods and work-in-progress | (26,184.58) | (23,189.68) | (27,853.34) | 6,324.88 | (655.03) |
| (d) | Employee benefit expenses | 2,750.29 | 3,310.32 | 2,846.02 | 11,198.35 | 11,043.94 |
| (e) | Finance cost | 619.35 | 143.31 | 767.90 | 1,477.24 | 1,852.28 |
| (f) | Depreciation and amortisation expenses | (1.44) | 1,245.18 | 1,189.09 | 3,673.75 | 4,892.75 |
| (g) | Other expenses | 2,221.48 | 2,921.91 | 2,717.05 | 10,420.92 | 10,206.89 |
| Total expenses (IV) | 34,503.61 | 30,136.29 | 37,143.49 | 1,36,657.08 | 1,31,286.24 | |
| V | Profit/(loss) before exceptional items and tax (III – IV) | 8,170.06 | 2,679.25 | 8,763.34 | 4,252.24 | 5,246.05 |
| VI | Exceptional Items | – | – | – | – | – |
| VII | Profit/(loss) after exceptional items and before tax (V+VI) | 8,170.06 | 2,679.25 | 8,763.34 | 4,252.24 | 5,246.05 |
| VIII | Tax expense | |||||
| – Current tax | 999.72 | – | 959.30 | 999.72 | 959.30 | |
| – Income tax adjustment | – | 16.82 | – | 16.82 | 0.50 | |
| – Deferred tax | 1,429.39 | 1,118.93 | 3,171.04 | 151.90 | 1,952.68 | |
| Total Tax Expense | 2,429.11 | 1,135.75 | 4,130.34 | 1,168.44 | 2,912.48 | |
| IX | Net Profit/(loss) after tax for the period/year (VII – VIII) | 5,740.95 | 1,543.50 | 4,633.00 | 3,083.80 | 2,333.57 |
| X | Other Comprehensive Income/(loss) | |||||
| (i) | Items that will not be reclassified to profit or loss | 102.79 | – | (58.38) | 102.79 | (58.38) |
| (ii) | Income tax relating to items that will not be reclassified to profit or loss | (25.44) | 14.67 | – | (25.44) | 14.67 |
| Total other comprehensive income/(loss), net of taxes | 77.35 | (43.71) | – | 77.35 | (43.71) | |
| XI | Total comprehensive income/(loss) for the period (IX+X) | 5,818.30 | 1,543.50 | 4,589.29 | 3,161.15 | 2,289.86 |
| XII | Paid up equity share capital (Face value of ₹ 1 each) | 1,853.01 | 1,853.01 | 1,853.01 | 1,853.01 | 1,853.01 |
| XIII | Reserves (excluding Revaluation Reserve) as shown in the Audited Balance Sheet | – | – | – | 81,018.39 | 78,768.63 |
| XIV | Earnings Per Share: (of ₹ 1 each) (not annualised) | |||||
| (a) | Basic (₹) | 3.10 | 0.83 | 2.50 | 1.66 | 1.26 |
| (b) | Diluted (₹) | 3.10 | 0.83 | 2.50 | 1.66 | 1.26 |
| Sr. No | Particulars | Quarter ended March 31, 2026 Audited* | Quarter ended December 31, 2025 Unaudited | Quarter ended March 31, 2025 Audited* | Year ended March 31, 2026 Audited* | Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| a) Sugar | 39,721.77 | 31,991.69 | 44,014.51 | 1,27,726.06 | 1,25,923.45 | |
| b) Distillery | 13,195.62 | 7,683.68 | 18,956.27 | 34,245.03 | 38,303.44 | |
| Total | 52,917.39 | 39,675.37 | 62,970.78 | 1,61,971.09 | 1,64,226.89 | |
| Less: Inter Segment Revenue | ||||||
| Sugar | 10,374.84 | 7,163.79 | 17,085.72 | 21,777.17 | 28,338.55 | |
| Income from operations | 42,542.55 | 32,511.58 | 45,885.06 | 1,40,193.92 | 1,35,888.34 | |
| 2 | Segment Results | |||||
| Profit/(Loss) before tax, interest and exceptional items from each segment | ||||||
| a) Sugar | 6,598.35 | 2,301.06 | 6,875.90 | 3,076.55 | 4,976.85 | |
| b) Distillery | 2,334.17 | 469.02 | 3,139.50 | 1,278.25 | 3,150.42 | |
| Total | 8,932.52 | 2,770.08 | 10,015.40 | 6,354.80 | 8,127.27 | |
| Add: Exceptional Item | ||||||
| Less: Interest | 619.35 | 143.31 | 767.90 | 1,477.24 | 1,852.28 | |
| Other Unallocable expenditure net off Unallocable income | 143.11 | (52.48) | 484.16 | 625.32 | 1,028.94 | |
| Total Profit/(Loss) Before Tax | 8,170.06 | 2,679.25 | 8,763.34 | 4,252.24 | 5,246.05 | |
| 3 | Segment Assets | |||||
| a) Sugar | 91,222.48 | 67,670.52 | 96,027.48 | 91,222.48 | 96,027.48 | |
| b) Distillery | 35,976.41 | 35,551.06 | 41,016.52 | 35,976.41 | 41,016.52 | |
| Total segment assets | 1,27,198.89 | 1,03,221.58 | 1,37,044.00 | 1,27,198.89 | 1,37,044.00 | |
| Add: Unallocable corporate assets | 2,571.83 | 1,884.95 | 9,242.56 | 2,571.83 | 9,242.56 | |
| Total assets | 1,29,770.72 | 1,16,106.53 | 1,46,286.56 | 1,29,770.72 | 1,46,286.56 | |
| Segment Liabilities | ||||||
| a) Sugar | 7,123.03 | 15,296.02 | 9,109.42 | 7,123.03 | 9,109.42 | |
| b) Distillery | 151.41 | 218.56 | 288.48 | 151.41 | 288.48 | |
| Total Segment Liabilities | 7,274.44 | 15,514.58 | 9,397.90 | 7,274.44 | 9,397.90 | |
| Add: Unallocable corporate liabilities | 39,624.88 | 23,551.77 | 56,267.02 | 39,624.88 | 36,267.02 | |
| Total Liabilities | 46,899.32 | 39,066.35 | 65,664.92 | 46,899.32 | 65,664.92 |
| Sr. No. | Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|---|
| I. | ASSETS | ||
| (1) | Non-current assets | ||
| (a) Property, plant and equipment | 52,577.83 | 54,343.72 | |
| (b) Right-of-use assets | 228.81 | 352.74 | |
| (c) Capital work-in-progress | – | – | |
| (d) Intangible assets | – | – | |
| (e) Financial assets | |||
| (i) Investments | 35.58 | 31.59 | |
| (ii) Loan | 218.26 | 212.69 | |
| (iii) Others | 1.74 | 6.83 | |
| (f) Income tax assets (net) | 703.67 | 711.61 | |
| (g) Other non-current assets | 53,765.89 | 55,659.18 | |
| (2) | Current assets | ||
| (a) Inventories | 67,783.37 | 75,065.91 | |
| (b) Financial assets | |||
| (i) Investments | 21.25 | 23.20 | |
| (ii) Trade receivables | 4,988.31 | 5,837.27 | |
| (iii) Cash and cash equivalents | 1,308.64 | 8,201.92 | |
| (iv) Bank balances other than (iii) above | 252.87 | 94.80 | |
| (v) Others | 347.16 | 345.84 | |
| (c) Other current assets | 1,303.23 | 1,058.44 | |
| (d) Current tax assets (net) | 76,004.83 | 90,627.38 | |
| TOTAL ASSETS | 1,29,770.72 | 1,46,286.56 | |
| II. | Equity and liabilities | ||
| (1) | Equity | ||
| (a) Equity share capital | 1,853.01 | 1,853.01 | |
| (b) Other equity | 81,018.39 | 78,768.63 | |
| 82,871.40 | 80,621.64 | ||
| (2) | Liabilities | ||
| (i) Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Borrowings | 5,557.95 | 9,263.25 | |
| (ii) Lease liabilities | 142.88 | 222.70 | |
| (iii) Other financial liabilities | 114.76 | 106.54 | |
| (b) Provisions | 3,078.13 | 3,101.16 | |
| (c) Other non-current liabilities | 168.82 | 182.06 | |
| (d) Deferred tax liability (net) | 5,268.88 | 5,091.54 | |
| 14,331.42 | 17,967.25 | ||
| (ii) Current liabilities | |||
| (a) Financial liabilities | |||
| (i) Borrowings | 27,812.02 | 41,057.40 | |
| (ii) Lease liabilities | 133.04 | 180.04 | |
| (iii) Trade payables | |||
| – Total outstanding dues of the micro enterprises and small enterprises | 23.34 | 127.85 | |
| – Others | 1,005.29 | 3,050.60 | |
| (iv) Other financial liabilities | 1,479.83 | 1,574.03 | |
| (b) Other current liabilities | 790.11 | 880.93 | |
| (c) Provisions | 1,024.08 | 656.05 | |
| (d) Current tax liabilities (net) | 300.19 | 170.77 | |
| 32,567. |