Integrated Filing — IndAS



General information about company
Scrip Code 523371
NSE Symbol MAWANASUG
MSEI Symbol NOTLISTED
ISIN INE636A01039
Name of company Mawana Sugars Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 02-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 02-Aug-2025   12:00:00
End date and time of board meeting 02-Aug-2025   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 4005300000
Other income 7300000
Total income 4012600000
2 Expenses
(a) Cost of materials consumed 1547600000
(b) Purchases of stock-in-trade 63000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1933700000
(d) Employee benefit expense 220200000
(e) Finance costs 110400000
(f) Depreciation, depletion and amortisation expense 72400000
(f) Other Expenses
1 Other Expenses 246700000 246700000
Total other expenses 246700000
Total expenses 4194000000
3 Total profit before exceptional items and tax -181400000
4 Exceptional items 0
5 Total profit before tax -181400000
6 Tax expense
7 Current tax 0
8 Deferred tax -46000000
9 Total tax expenses -46000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -135400000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -135400000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -135400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -135400000
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -135400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 391200000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.46
Diluted earnings (loss) per share from continuing operations -3.46
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -3.46
Diluted earnings (loss) per share from continuing and discontinued operations -3.46
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) For Notes please see PDF File



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sugar 4106300000 4106300000
2 Power 357700000 357700000
3 Distillery 524400000 524400000
Total Segment Revenue 4988400000
Less: Inter segment revenue 983100000 983100000
Revenue from operations 4005300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar -69900000 -69900000
2 Power 13300000 13300000
3 Distillery 28500000 28500000
Total Profit before tax -28100000
i. Finance cost 110400000 110400000
ii. Other Unallocable Expenditure net off Unallocable income 42900000 42900000
Profit before tax -181400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 7111600000 7111600000
2 Power 910400000 910400000
3 Distillery 793300000 793300000
Total Segment Asset 8815300000 8815300000
Un-allocable Assets 452800000 452800000
Net Segment Asset 9268100000 9268100000
4 Segment Liabilities
Segment Liabilities
1 Sugar 748000000 748000000
2 Power 24900000 24900000
3 Distillery 44400000 44400000
Total Segment Liabilities 817300000 817300000
Un-allocable Liabilities 3706000000 3706000000
Net Segment Liabilities 4523300000 4523300000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefit plans 0 0
Total Amount of items that will not be reclassified to profit and loss 0
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0