Integrated Filing — IndAS



General information about company
Scrip Code 500041
NSE Symbol BANARISUG
MSEI Symbol NOTLISTED
ISIN INE459A01010
Name of company BANNARI AMMAN 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 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 06-Aug-2025   16:30:00
End date and time of board meeting 06-Aug-2025   17:35:00
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 4186205000
Other income 38889000
Total income 4225094000
2 Expenses
(a) Cost of materials consumed 402727000
(b) Purchases of stock-in-trade 5193000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2498605000
(d) Employee benefit expense 382781000
(e) Finance costs 10530000
(f) Depreciation, depletion and amortisation expense 150997000
(f) Other Expenses
1 Other Expenses 531294000 531294000
Total other expenses 531294000
Total expenses 3982127000
3 Total profit before exceptional items and tax 242967000
4 Exceptional items 0
5 Total profit before tax 242967000
6 Tax expense
7 Current tax 43018000
8 Deferred tax 47466000
9 Total tax expenses 90484000
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 152483000
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 152483000
17 Other comprehensive income net of taxes 7532000
18 Total Comprehensive Income for the period 160015000
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 125397000
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 12.16
Diluted earnings (loss) per share from continuing operations 12.16
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 12.16
Diluted earnings (loss) per share from continuing and discontinued operations 12.16
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) --



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 3769477000 3769477000
2 POWER 172409000 172409000
3 DISTILLERY 471057000 471057000
4 GRANITE PRODUCTS 60061000 60061000
Total Segment Revenue 4473004000
Less: Inter segment revenue 286799000 286799000
Revenue from operations 4186205000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SUGAR 260634000 260634000
2 POWER -27840000 -27840000
3 DISTILLERY 10883000 10883000
4 GRANITE PRODUCTS -4040000 -4040000
Total Profit before tax 239637000
i. Finance cost 10530000 10530000
ii. Other Unallocable Expenditure net off Unallocable income -13860000 -13860000
Profit before tax 242967000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SUGAR 13313632000 13313632000
2 POWER 1586691000 1586691000
3 DISTILLERY 4283283000 4283283000
4 GRANITE PRODUCTS 872790000 872790000
Total Segment Asset 20056396000 20056396000
Un-allocable Assets 484050000 484050000
Net Segment Asset 20540446000 20540446000
4 Segment Liabilities
Segment Liabilities
1 SUGAR 691823000 691823000
2 POWER 45464000 45464000
3 DISTILLERY 228517000 228517000
4 GRANITE PRODUCTS 22160000 22160000
Total Segment Liabilities 987964000 987964000
Un-allocable Liabilities 1603597000 1603597000
Net Segment Liabilities 2591561000 2591561000
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 Items that will not be reclassified to profit or loss 8816000 8816000
Total Amount of items that will not be reclassified to profit and loss 8816000
2 Income tax relating to items that will not be reclassified to profit or loss 1284000
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
5 Total Other comprehensive income 7532000