Ponni Sugars (Erode) Limited — Quarter and year ended 31 March 2026 (audited); reporting period referenced in document: quarter ended 31.03.2026 and year ended 31.03.2026
The following tables are extracted from the provided quarterly results document (₹ Lakhs).
| Sl. No. | Particulars | Quarter Ended 31.03.2026 (Audited) (Note -3) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) (Note -3) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Income | |||||
| a) | Revenue from Operations | 8954 | 15135 | 9445 | 41499 | 35946 |
| b) | Other Income (Note 4) | 646 | 368 | 181 | 1447 | 1195 |
| Total Income | 9600 | 15503 | 9626 | 42946 | 37141 | |
| 2. | Expenses | |||||
| a) | Cost of Materials Consumed | 9631 | 7806 | 7452 | 28511 | 25351 |
| b) | Changes in Inventories of Finished Goods and Work-in-Progress | (5587) | 3891 | (2417) | (1417) | (2278) |
| c) | Power & Fuel | 1597 | 1235 | 1751 | 5790 | 5290 |
| d) | Employee Benefits Expense | 626 | 659 | 512 | 2543 | 2389 |
| e) | Finance Costs | 54 | – | 3 | 60 | 5 |
| f) | Depreciation and Amortisation Expense | 296 | 272 | 290 | 1100 | 1008 |
| g) | Other Expenses | 898 | 613 | 963 | 2498 | 2572 |
| Total Expenses | 7515 | 14476 | 8554 | 39085 | 34337 | |
| 3. | Profit before exceptional items and taxes (1-2) | 2085 | 1027 | 1072 | 3861 | 2804 |
| 4. | Exceptional Items – Gain / (Loss) (Note 5) | 4523 | – | – | 5164 | – |
| 5. | Profit Before Tax (3+4) | 6608 | 1027 | 1072 | 9025 | 2804 |
| 6. | Tax Expenses | |||||
| Current Tax | 1166 | 179 | 190 | 1588 | 491 | |
| Deferred Tax | 87 | (99) | 457 | (53) | 413 | |
| Tax relating to earlier years | 2687 | – | (28) | 2687 | (28) | |
| Total Tax Expenses | 3940 | 80 | 619 | 4222 | 876 | |
| 7. | Profit for the period (5-6) | 2668 | 947 | 453 | 4803 | 1928 |
| 8. | Other Comprehensive Income (OCI) | |||||
| i. | Item that will not be reclassified to profit or loss | |||||
| a) | Effect of measuring Investments at fair value | 529 | (1037) | (4516) | (1116) | (3518) |
| b) | Actuarial gain on employee defined benefit obligation | 13 | – | 24 | 13 | 24 |
| ii. | Income tax relating to items that will not be reclassified to profit or loss | (82) | 151 | 648 | 158 | 189 |
| Total OCI | 460 | (886) | (3844) | (945) | (3305) | |
| 9. | Total Comprehensive Income for the period (7+8) | 3128 | 61 | (3391) | 3858 | (1377) |
| 10. | Earnings Per Share (Face Value: ₹10/- per share) | |||||
| A) | Basic (₹) | 31.02 | 11.01 | 5.27 | 55.85 | 22.42 |
| B) | Diluted (₹) | 31.02 | 11.01 | 5.27 | 55.85 | 22.42 |
| 11. | Paid up Equity Share Capital (Face Value: ₹10/- per share) | 860 | 860 | 860 | 860 | 860 |
| 12. | Other Equity (excluding Revaluation Reserve) as at balance sheet date | — | — | — | 55953 | 52353 |
| Particulars | Quarter Ended 31.03.2026 (Audited) (Note -3) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) (Note -3) | Year Ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 1 Segment Revenue | |||||
| a) Sugar | 7148 | 14084 | 8299 | 36511 | 32602 |
| b) Co-generation | 4590 | 3605 | 3783 | 14043 | 12478 |
| Sub total | 11738 | 17689 | 12082 | 50554 | 45080 |
| Less: Intersegmental Revenue | 2784 | 2554 | 2637 | 9055 | 9134 |
| Sales / Income From Operations | 8954 | 15135 | 9445 | 41499 | 35946 |
| 2 Segment Results | |||||
| Profit before Tax and Interest from each segment | |||||
| a) Sugar | 1043 | 8 | 753 | 1350 | 1217 |
| b) Co-generation (Note 5) | 5706 | 816 | 443 | 7563 | 1504 |
| Sub total | 6749 | 824 | 1196 | 8913 | 2721 |
| Less: a) Finance Costs | 54 | – | 3 | 60 | 5 |
| Less: b) Other Unallocable expenditure/(income) | 87 | (203) | 121 | (172) | (88) |
| Total Profit Before Tax | 6608 | 1027 | 1072 | 9025 | 2804 |
| 3 Segment Assets | |||||
| a) Sugar | 22355 | 16337 | 20109 | 22355 | 20109 |
| b) Co-generation | 13680 | 8831 | 9646 | 13680 | 9646 |
| c) Unallocable | 29155 | 33539 | 28239 | 29155 | 28239 |
| Total | 65190 | 58707 | 57994 | 65190 | 57994 |
| 4 Segment Liabilities | |||||
| a) Sugar | 2790 | 3022 | 2191 | 2790 | 2191 |
| b) Co-generation | 327 | 175 | 602 | 327 | 602 |
| c) Unallocable | 5260 | 1825 | 1988 | 5260 | 1988 |
| Total | 8377 | 5022 | 4781 | 8377 | 4781 |
| S.No | Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-Current Assets | ||
| (a) Property, Plant and Equipment | 14284 | 13030 | |
| (b) Capital Work-in-Progress | 229 | 1123 | |
| (c) Intangible Assets | 9 | 18 | |
| (d) Financial Assets | |||
| (i) Investments | 24395 | 25511 | |
| (ii) Trade Receivables | – | 388 | |
| (iii) Other financial assets | 5180 | 22 | |
| (e) Other Non-Current Assets | 167 | 106 | |
| Total Non-Current Assets | 44264 | 40198 | |
| 2 | Current Assets | ||
| (a) Inventories | 12907 | 11491 | |
| (b) Financial Assets | |||
| (i) Trade Receivables | 2195 | 3062 | |
| (ii) Cash and Cash Equivalents | 173 | 524 | |
| (iii) Bank balances other than (ii) above | 4587 | 2119 | |
| (iv) Others | 150 | – | |
| (c) Current Tax Assets (Net) | – | 85 | |
| (d) Other Current Assets | 914 | 515 | |
| Total Current Assets | 20926 | 17796 | |
| TOTAL ASSETS | 65190 | 57994 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity Share Capital | 860 | 860 | |
| (b) Other Equity | 55953 | 52353 | |
| Total Equity | 56813 | 53213 | |
| 2 (i) | Liabilities | ||
| Non-Current Liabilities | |||
| (a) Provision for Income tax (Net) | 971 | 79 | |
| (b) Deferred Tax Liabilities (Net) | 3711 | 1869 | |
| Total Non-Current Liabilities | 4682 | 1948 | |
| 2 (ii) | Current Liabilities | ||
| (a) Financial Liabilities | |||
| (i) Trade Payables – Micro and Small enterprises | 282 | 178 | |
| (i) Trade Payables – Others | 1886 | 1409 | |
| (ii) Other Financial Liabilities | 563 | 548 | |
| (b) Other Current Liabilities | 398 | 681 | |
| (c) Provisions | 31 | 17 | |
| (d) Current Tax Liabilities (Net) | 535 | – | |
| Total Current Liabilities | 3695 | 2833 | |
| TOTAL EQUITY AND LIABILITIES | 65190 | 57994 |
| S.No | Particulars | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|
| A. | Cash flow from Operating Activities: | ||
| Profit before tax | 9025 | 2804 | |
| Adjustments for: | |||
| – Depreciation and Amortisation expenses | 1100 | 1008 | |
| – Interest income | (620) | (410) | |
| – Dividend | (236) | (457) | |
| – Finance costs | 60 | 5 | |
| – Others | 76 | 3 | |
| Operating Profit before working capital changes | 9405 | 2953 | |
| Adjustments for: | |||
| – (Increase) / Decrease in Trade Receivables | 1255 | 1407 | |
| – (Increase) / Decrease in Inventories | (1416) | (2227) | |
| – (Increase) / Decrease in Other assets | (5768) | 27 | |
| – Increase / (Decrease) in Trade payables | 581 | (678) | |
| – Increase / (Decrease) in Other liabilities and provisions | (286) | (4) | |
| Total | (5634) | (1475) | |
| Cash generated from operations | 3771 | 1478 | |
| Direct Tax paid net of refund | (691) | (515) | |
| Net cash from operating activities (A) | 3080 | 963 | |
| B. | Cash flow from Investing Activities: | ||
| Purchase / Acquisition of Property, plant and equipment, intangibles, after adjusting capital advances | (1544) | (2693) | |
| Value of retired property, plant and equipment | (36) | – | |
| Proceeds from Sale of property, plant and equipment | 53 | 15 | |
| (Increase) / Decrease in short term deposits | (2465) | 1334 | |
| Interest received | 620 | 410 | |
| Dividend received | 236 | 457 | |
| Net cash used in investing activities (B) | (3136) | (477) | |
| C. | Cash flow from Financing Activities: | ||
| Finance cost Paid | (37) | (5) | |
| Dividend paid | (258) | (602) | |
| Net cash used in financing activities (C) | (295) | (607) | |
| Net increase in cash and cash equivalents (A+B+C) | (351) | (121) | |
| Cash and cash equivalents at the beginning | 524 | 645 | |
| Cash and cash equivalents at the end | 173 | 524 |
| Particulars | Quarter ended 31-03-2026 (Audited) | Quarter ended 31-03-2025 (Audited) | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|---|---|
| Total Income from Operations | 9600 | 9626 | 42946 | 37141 |
| Net Profit for the period (before tax and exceptional items) | 2085 | 1072 | 3861 | 2804 |
| Net Profit for the period before tax (after exceptional items) | 6608 | 1072 | 9025 | 2804 |
| Net Profit for the period after tax (after exceptional items) | 2668 | 453 | 4803 | 1928 |
| Total Comprehensive Income for the period [Comprising profit for the period (after tax) and Other Comprehensive Income (after tax)] | 3128 | (3391) | 3858 | (1377) |
| Equity Share Capital | 860 | 860 | 860 | 860 |
| Other Equity (excluding Revaluation Reserve) as shown in the audited balance sheet | – | – | 55953 | 52353 |
| Earnings Per Share (Face Value ₹ 10/- each) | ||||
| Basic: | 31.02 | 5.27 | 55.85 | 22.42 |
| Diluted: | 31.02 | 5.27 | 55.85 | 22.42 |