Shree Renuka Sugars Limited — Quarter ended March 31, 2026 (with year ended March 31, 2026)
| Sr. No. | Particulars | 3 months ended March 31, 2026 (Audited) (refer note 9) | 3 months ended December 31, 2025 (Unaudited) | 3 months ended March 31, 2025 (Audited) (refer note 9) | Year to date figures for the current period ended March 31, 2026 (Audited) | Previous Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | ||||||
| A) Revenue | 22,682 | 19,587 | 25,425 | 85,158 | 99,553 | |
| B) Other Operating Income | ||||||
| i) Gain from commodity derivative (net) | – | 1,510 | – | – | 3,127 | |
| ii) Others | 13 | 23 | 19 | 62 | 114 | |
| 22,695 | 21,120 | 25,444 | 85,220 | 1,02,794 | ||
| 2 | Other income | 652 | 310 | 643 | 1,536 | 1,446 |
| 3 | Total income | 23,347 | 21,430 | 26,087 | 86,756 | 1,04,240 |
| Expenses | ||||||
| Cost of materials consumed | 19,752 | 20,358 | 22,976 | 66,756 | 77,158 | |
| Purchase of stock-in-trade | – | – | – | 1,194 | 618 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,887) | (5,494) | (4,164) | 2,558 | 6,453 | |
| Loss from commodity derivative (net) | 909 | – | 242 | 49 | – | |
| Employee benefit expenses | 670 | 458 | 526 | 1,960 | 1,864 | |
| Finance costs | 1,606 | 1,593 | 1,709 | 6,554 | 7,229 | |
| Depreciation and amortisation expense | 679 | 693 | 662 | 2,740 | 2,628 | |
| Foreign exchange loss/(gain) (net) | 942 | 247 | (130) | 2,090 | 385 | |
| Other expenses | 3,430 | 3,200 | 3,607 | 10,657 | 10,941 | |
| 4 | Total expenses | 25,101 | 21,055 | 25,428 | 94,558 | 1,07,276 |
| 5 | (Loss)/Profit before tax | (1,754) | 375 | 659 | (7,802) | (3,036) |
| 6 | Tax (credit)/expense | |||||
| Deferred tax (credit)/charge | (342) | 613 | 115 | (813) | (478) | |
| 7 | Net (loss)/Profit for the period | (1,412) | (238) | 544 | (6,989) | (2,558) |
| 8 | Other comprehensive income (OCI) | |||||
| A) Other comprehensive income not to be reclassified to profit or loss in subsequent periods: | ||||||
| – Reversal of revaluation reserve on disposal / impairment of property, plant and equipment | (2,954) | – | (1) | (2,957) | (22) | |
| – Income tax relating to above | 922 | – | – | 923 | 7 | |
| – Remeasurement loss on defined benefit plan | 109 | – | 3 | 109 | 4 | |
| – Income tax relating to above | (34) | – | (1) | (34) | (1) | |
| – Net loss on FVTOCI equity instruments | 97 | – | 60 | 97 | 60 | |
| B) Other comprehensive income that will be reclassified to profit or loss in subsequent periods: | ||||||
| – Net movement in effective portion of cash flow hedges | (1,329) | 335 | (44) | – | 613 | |
| – Net movement in cost of hedging reserve | 710 | (121) | (163) | 302 | (358) | |
| 9 | Total comprehensive (Loss)/Income | (3,891) | (24) | 398 | (8,549) | (2,255) |
| 10 | Paid-up equity share capital (Face value of Re.1/- each) | 2,128 | 2,128 | 2,128 | 2,128 | 2,128 |
| 11 | Reserves excluding revaluation reserve as per balance sheet* | (20,195) | (14,425) | |||
| 12 | Earnings per share (of Re.1/- each) (not annualised): | |||||
| a) Basic (INR) | (0.66) | (0.11) | 0.26 | (3.28) | (1.20) | |
| b) Diluted (INR) | (0.66) | (0.11) | 0.26 | (3.28) | (1.20) | |
| 13 | Paid-up debt capital/outstanding debts | 55,664 | 44,702 |
| Sr. No. | Particulars | 3 months ended March 31, 2026 (Audited) (refer note 9) | 3 months ended December 31, 2025 (Unaudited) | 3 months ended March 31, 2025 (Audited) (refer note 9) | Year to date figures for the current period ended March 31, 2026 (Audited) | Previous Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment revenue | |||||
| (a) Sugar – milling | 8,269 | 7,480 | 8,843 | 22,443 | 25,771 | |
| (b) Sugar – refinery | 15,126 | 16,414 | 16,878 | 61,022 | 74,912 | |
| (c) Distillery | 3,356 | 1,577 | 4,190 | 9,233 | 10,094 | |
| (d) Co-generation | 1,607 | 1,460 | 1,779 | 3,315 | 3,380 | |
| (e) Trading | – | – | 5 | 1,410 | 735 | |
| (f) Other | 52 | 40 | 63 | 165 | 219 | |
| Total | 28,410 | 26,971 | 31,758 | 97,588 | 1,15,111 | |
| Less: Inter segment revenue | (5,715) | (5,851) | (6,314) | (12,368) | (12,317) | |
| Revenue from operations | 22,695 | 21,120 | 25,444 | 85,220 | 1,02,794 | |
| 2 | Segment results | |||||
| Profit /(loss) before tax, finance cost, other unallocable income and foreign exchange loss/(gain) | ||||||
| (a) Sugar – milling | 709 | (357) | 1,144 | (934) | (168) | |
| (b) Sugar – refinery | (694) | 2,336 | 44 | 1,137 | 4,076 | |
| (c) Distillery | 392 | 166 | 349 | 481 | 344 | |
| (d) Co-generation | 210 | 24 | 502 | (259) | 14 | |
| (e) Trading | – | – | 3 | 98 | 68 | |
| (f) Other | 36 | 10 | 42 | 71 | 133 | |
| Total | 653 | 2,179 | 2,084 | 594 | 4,467 | |
| Less: i) Finance costs | 1,606 | 1,593 | 1,709 | 6,554 | 7,229 | |
| ii) Other unallocable expenses | 511 | 274 | 489 | 1,288 | 1,335 | |
| iii) Foreign exchange loss/(gain) | 942 | 247 | (130) | 2,090 | 385 | |
| (2,406) | 65 | 16 | (9,338) | (4,482) | ||
| Add: Other unallocable income | 652 | 310 | 643 | 1,536 | 1,446 | |
| Total (Loss)/Profit before tax | (1,754) | 375 | 659 | (7,802) | (3,036) |
| Sr. No. | Particulars | 3 months ended March 31, 2026 | 3 months ended December 31, 2025 | 3 months ended March 31, 2025 | Year to date figures for the current period ended March 31, 2026 | Previous Year ended March 31, 2025 |
|---|---|---|---|---|---|---|
| 3 | Segment assets | |||||
| (a) Sugar – milling | 17,515 | 17,543 | 20,516 | 17,515 | 20,516 | |
| (b) Sugar – refinery | 22,349 | 23,717 | 33,608 | 22,349 | 33,608 | |
| (c) Distillery | 14,099 | 13,173 | 13,875 | 14,099 | 13,875 | |
| (d) Co-generation | 7,811 | 8,766 | 9,097 | 7,811 | 9,097 | |
| (e) Trading | – | – | 1 | – | 1 | |
| (f) Other | 266 | 287 | 300 | 266 | 300 | |
| (g) Unallocated | 9,530 | 9,024 | 9,205 | 9,530 | 9,205 | |
| Total segment assets | 71,570 | 72,510 | 86,602 | 71,570 | 86,602 | |
| 4 | Segment liabilities | |||||
| (a) Sugar – milling | 3,419 | 6,632 | 2,882 | 3,419 | 2,882 | |
| (b) Sugar – refinery | 21,813 | 22,744 | 36,632 | 21,813 | 36,632 | |
| (c) Distillery | 237 | 224 | 437 | 237 | 437 | |
| (d) Co-generation | 279 | 201 | 262 | 279 | 262 | |
| (e) Trading | – | – | – | – | – | |
| (f) Other | 15 | 14 | 11 | 15 | 11 | |
| (g) Unallocated | 58,262 | 52,178 | 50,283 | 58,262 | 50,283 | |
| Total segment liabilities | 84,025 | 81,993 | 90,507 | 84,025 | 90,507 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment (including right of use assets) | 35,750 | 40,846 |
| Capital work-in-progress | 244 | 122 |
| Other intangible assets | 5 | 2 |
| Financial assets | ||
| – Investments | 4,474 | 4,401 |
| – Trade receivables | 33 | 33 |
| – Loans | 1,539 | 1,627 |
| – Other non-current financial assets | 140 | 211 |
| Non-current tax assets | 6 | 119 |
| Other non current assets | 552 | 572 |
| Total non-current assets | 42,743 | 47,933 |
| Current assets | ||
| Inventories | 23,393 | 32,425 |
| Financial assets | ||
| – Trade receivables | 2,633 | 3,937 |
| – Cash and cash equivalents | 297 | 466 |
| – Other bank balances | 112 | 144 |
| – Loans | 10 | – |
| – Other current financial assets | 1,367 | 559 |
| Other current assets | 1,015 | 1,138 |
| Total current assets | 28,827 | 38,669 |
| Total assets | 71,570 | 86,602 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 2,128 | 2,128 |
| Other equity | (14,583) | (6,033) |
| Total equity | (12,455) | (3,905) |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| – Borrowings | 32,722 | 31,063 |
| – Lease liabilities | 220 | 212 |
| Net employee benefit liabilities | 319 | 302 |
| Government grants | 3 | 47 |
| Deferred tax liabilities (Net) | 789 | 2,490 |
| Total non-current liabilities | 34,053 | 34,114 |
| Current liabilities |