Integrated Filing — IndAS



General information about company
Scrip Code 590062
NSE Symbol ANDHRSUGAR
MSEI Symbol NA
ISIN INE715B01021
Name of company THE ANDHRA 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 09-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 09-Aug-2025   11:50:00
End date and time of board meeting 09-Aug-2025   13:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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
1. The Company have not any default on loans and debt securities. Hence, there is no requirement of disclosure.



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 3361891000
Other income 71463000
Total income 3433354000
2 Expenses
(a) Cost of materials consumed 907025000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 379553000
(d) Employee benefit expense 389500000
(e) Finance costs 5773000
(f) Depreciation, depletion and amortisation expense 186147000
(f) Other Expenses
1 Power and Fuel 767230000 767230000
2 Other Expenses 413847000 413847000
Total other expenses 1181077000
Total expenses 3049075000
3 Total profit before exceptional items and tax 384279000
4 Exceptional items -44017000
5 Total profit before tax 340262000
6 Tax expense
7 Current tax 79514000
8 Deferred tax 10990000
9 Total tax expenses 90504000
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 249758000
12 Profit (loss) from discontinued operations before tax 521000
13 Tax expense of discontinued operations 122000
14 Net profit (loss) from discontinued operation after tax 399000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 250157000
17 Other comprehensive income net of taxes 6942000
18 Total Comprehensive Income for the period 257099000
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 271101000
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 1.85
Diluted earnings (loss) per share from continuing operations 1.85
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 1.85
Diluted earnings (loss) per share from continuing and discontinued operations 1.85
24 Debt equity ratio 0
25 Debt service coverage ratio 0.0062
26 Interest service coverage ratio 0.006
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n1.The unaudited financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). n2.The figures of the Fourth Quarter for Standalone Operations are the balancing figures between audited figures in respect of full financial year upto 31st March, 2025 and un-audited year to date figures upto the third quarter ended 31st December, 2024 which were subjected to limited review. n3.Exceptional item for the Three Months Ended 30th June 2025 is on account of expenses incurred towards Voluntary Retirement Scheme (VRS) announced by the Company in Sugar units and Co-Generation Unit. nExceptional items for the Year ended 31st March 2025 include : na) an amount of Rs.197.37 Lakhs (Rs. 104.53 Lakhs for three months ended 31st March 2025) towards provision for Impairment of assets at Power Generation Unit at Tanuku and nb) Rs.2285.13 Lakhs towards provision on account of FPPCA charges demand raised by DISCOMS. n4.During this Period the Company has decided to discontinue the operations in Sugar Unit-1 and Power Generation Unit at Tanuku w.e.f 1st April 2025. n5.The above unaudited financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective Meetings held on 09.08.2025 and statutory auditors have carried out the limited review. n6.Previous period figures have been re-grouped wherever necessary to conform the current period presentation.



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 361304000 361304000
2 CHLOR-ALKALI 1878798000 1878798000
3 POWER GENERATION 39987000 39987000
4 INDUSTRIAL CHEMICALS 1109998000 1109998000
5 UNALLOCATED 239073000 239073000
Total Segment Revenue 3629160000
Less: Inter segment revenue 267269000 267269000
Revenue from operations 3361891000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SUGAR -90947000 -90947000
2 CHLOR-ALKALI 317695000 317695000
3 POWER GENERATION 5567000 5567000
4 INDUSTRIAL CHEMICALS 150824000 150824000
5 UNALLOCATED -36584000 -36584000
Total Profit before tax 346555000
i. Finance cost 5773000 5773000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 340782000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SUGAR 1127777000 1127777000
2 CHLOR-ALKALI 8649232000 8649232000
3 POWER GENERATION 493112000 493112000
4 INDUSTRIAL CHEMICALS 2626885000 2626885000
5 UNALLOCATED 3981142000 3981142000
Total Segment Asset 16878148000 16878148000
Un-allocable Assets 0 0
Net Segment Asset 16878148000 16878148000
4 Segment Liabilities
Segment Liabilities
1 SUGAR 111758000 111758000
2 CHLOR-ALKALI 1624277000 1624277000
3 POWER GENERATION 31293000 31293000
4 INDUSTRIAL CHEMICALS 260592000 260592000
5 UNALLOCATED 1259423000 1259423000
Total Segment Liabilities 3287343000 3287343000
Un-allocable Liabilities 0 0
Net Segment Liabilities 3287343000 3287343000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Note:1. Segment liabilites were regrouped to include deferred tax liability and non current borrowings.2.Rs. 5.21 lakhs with regard to discontinued operations net of income included in unallocated segment.



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 re-classified to profit or loss 7255000 7255000
Total Amount of items that will not be reclassified to profit and loss 7255000
2 Income tax relating to items that will not be reclassified to profit or loss 313000
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 6942000