Integrated Filing — IndAS



General information about company
Scrip Code 540650
NSE Symbol MAGADSUGAR
MSEI Symbol NOTLISTED
ISIN INE347W01011
Name of company MAGADH SUGAR & ENERGY 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 05-Aug-2025   12:00:00
End date and time of board meeting 05-Aug-2025   13:30:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 3330406000
Other income 8356000
Total income 3338762000
2 Expenses
(a) Cost of materials consumed 171687000
(b) Purchases of stock-in-trade 17100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2572164000
(d) Employee benefit expense 149730000
(e) Finance costs 122395000
(f) Depreciation, depletion and amortisation expense 74135000
(f) Other Expenses
1 Other Expenses 228899000 228899000
Total other expenses 228899000
Total expenses 3336110000
3 Total profit before exceptional items and tax 2652000
4 Exceptional items 0
5 Total profit before tax 2652000
6 Tax expense
7 Current tax 0
8 Deferred tax 428000
9 Total tax expenses 428000
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 2224000
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 2224000
17 Other comprehensive income net of taxes -112000
18 Total Comprehensive Income for the period 2112000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
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
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 140916000
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 0.16
Diluted earnings (loss) per share from continuing operations 0.16
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 0.16
Diluted earnings (loss) per share from continuing and discontinued operations 0.16
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sugar 3008077000 3008077000
2 Distilery 714929000 714929000
3 Co-generation 0 0
Total Segment Revenue 3723006000
Less: Inter segment revenue 392600000 392600000
Revenue from operations 3330406000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 45552000 45552000
2 Distilery 117904000 117904000
3 Co-generation -24000000 -24000000
Total Profit before tax 139456000
i. Finance cost 122395000 122395000
ii. Other Unallocable Expenditure net off Unallocable income 14409000 14409000
Profit before tax 2652000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 9799150000 9799150000
2 Distilery 3896955000 3896955000
3 Co-generation 650023000 650023000
Total Segment Asset 14346128000 14346128000
Un-allocable Assets 138728000 138728000
Net Segment Asset 14484856000 14484856000
4 Segment Liabilities
Segment Liabilities
1 Sugar 299415000 299415000
2 Distilery 129039000 129039000
3 Co-generation 31301000 31301000
Total Segment Liabilities 459755000 459755000
Un-allocable Liabilities 5683531000 5683531000
Net Segment Liabilities 6143286000 6143286000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Income tax relating to items that will not be reclassified to profit or loss -150000 -150000
Total Amount of items that will not be reclassified to profit and loss -150000
2 Income tax relating to items that will not be reclassified to profit or loss -38000
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 -112000