Integrated Filing — IndAS



General information about company
Scrip Code 532673
NSE Symbol KMSUGAR
MSEI Symbol NOTLISTED
ISIN INE157H01023
Name of company K.M.Sugar Mills 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-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 07-Aug-2025   11:30:00
End date and time of board meeting 07-Aug-2025   17:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 2082300000
Other income 20900000
Total income 2103200000
2 Expenses
(a) Cost of materials consumed 17800000
(b) Purchases of stock-in-trade 700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1546200000
(d) Employee benefit expense 51700000
(e) Finance costs 50500000
(f) Depreciation, depletion and amortisation expense 52000000
(f) Other Expenses
1 OTHER EXPENSES 205500000 205500000
Total other expenses 205500000
Total expenses 1924400000
3 Total profit before exceptional items and tax 178800000
4 Exceptional items 0
5 Total profit before tax 178800000
6 Tax expense
7 Current tax 48700000
8 Deferred tax -1200000
9 Total tax expenses 47500000
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 131300000
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 131300000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 131300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 184000000
Face value of equity share capital 2
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 1.43
Diluted earnings (loss) per share from continuing operations 1.43
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 1.43
Diluted earnings (loss) per share from continuing and discontinued operations 1.43
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) The above unaudited consolidated financial results for the quarter ended 30 June 2025 were reviewed by the Audit Committee and thereafter approved by the Board of Directors at the meeting held on 7th August2025 Statutory Auditors have carried out a limited review of the above financial results The above financial results have been prepared in accordance with Indian Accounting StandardInd AS referred to in the Companies Indian Accounting Standard Rules 2015 prescribed under Section 133 of the Companies Act 2013. 3. Sugar being seasonal industry, the performance of the Company varies from quarter to quarter.4. Previous period figures have been regrouped /rearranged, wherever considered necessary, to make them comparable with the current period.5. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended on that date and published year to date figures upto the third quarter of the said financial year.6. The company has a subsidiary K. M. Spirits & Allied Industries Limited.



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 1917700000 1917700000
2 DISTILLERY 243300000 243300000
Total Segment Revenue 2161000000
Less: Inter segment revenue 78700000 78700000
Revenue from operations 2082300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SUGAR 213000000 213000000
2 DISTILLERY 16300000 16300000
Total Profit before tax 229300000
i. Finance cost 50500000 50500000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 178800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SUGAR 2389100000 2389100000
2 DISTILLERY 202100000 202100000
Total Segment Asset 2591200000 2591200000
Un-allocable Assets 74800000 74800000
Net Segment Asset 2666000000 2666000000
4 Segment Liabilities
Segment Liabilities
1 SUGAR 5300800000 5300800000
2 DISTILLERY 882500000 882500000
Total Segment Liabilities 6183300000 6183300000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6183300000 6183300000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The above unaudited standalone financial results for the quarter ended 30th June, 2025 were reviewed by the Audit Committee and thereafter approved by the Board of Directors at the meeting held on 7th August, 2025. The Statutory Auditors have carried out a limited review of the above financial results. 2.The above financial results have been prepared in accordance with Indian Accounting Standard ('Ind AS') referred to in the Companies (Indian Accounting Standard) Rules, 2015 prescribed under Section 133 of the Companies Act, 2013. 3. Sugar being seasonal industry, the performance of the Company varies from quarter to quarter.4. Previous period figures have been regrouped /rearranged, wherever considered necessary, to make them comparable with the current period.5.The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended on that date and published year to date figures upto the third quarter of the said financial year.



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 tMehrotra & Mehrotra Yes 31-Mar-2027