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 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 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



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 5997910000
Other income 78533000
Total income 6076443000
2 Expenses
(a) Cost of materials consumed 3121760000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 362821000
(d) Employee benefit expense 477022000
(e) Finance costs 6377000
(f) Depreciation, depletion and amortisation expense 198371000
(f) Other Expenses
1 Power and Fuel 858195000 858195000
2 Other Expenses 635502000 635502000
Total other expenses 1493697000
Total expenses 5660048000
3 Total profit before exceptional items and tax 416395000
4 Exceptional items -44017000
5 Total profit before tax 372378000
6 Tax expense
7 Current tax 90118000
8 Deferred tax 8479000
9 Total tax expenses 98597000
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 273781000
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 -28809000
16 Total profit (loss) for period 245371000
17 Other comprehensive income net of taxes 6133000
18 Total Comprehensive Income for the period 251504000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 234976000
Total profit or loss, attributable to non-controlling interests 10395000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 238964000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 12540000
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 1.73
Diluted earnings (loss) per share from continuing operations 1.73
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 1.73
Diluted earnings (loss) per share from continuing and discontinued operations 1.73
24 Debt equity ratio 0
25 Debt service coverage ratio 0.5999
26 Interest service coverage ratio 0.5488
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 Consolidated
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 149006000 149006000
4 CHEMICALS 3357794000 3357794000
5 SOAP 1351579000 1351579000
6 UNALLOCATED 239073000 239073000
Total Segment Revenue 7337554000
Less: Inter segment revenue 1339644000 1339644000
Revenue from operations 5997910000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SUGAR -90947000 -90947000
2 CHLOR-ALKALI 317695000 317695000
3 POWER GENERATION 27085000 27085000
4 CHEMICALS 173033000 173033000
5 SOAP 14851000 14851000
6 UNALLOCATED -91250000 -91250000
Total Profit before tax 350467000
i. Finance cost 6377000 6377000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 344090000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SUGAR 1127777000 1127777000
2 CHLOR-ALKALI 8649232000 8649232000
3 POWER GENERATION 701230000 701230000
4 CHEMICALS 3597846000 3597846000
5 SOAP 983856000 983856000
6 UNALLOCATED 6253149000 6253149000
Total Segment Asset 21313090000 21313090000
Un-allocable Assets 0 0
Net Segment Asset 21313090000 21313090000
4 Segment Liabilities
Segment Liabilities
1 SUGAR 111758000 111758000
2 CHLOR-ALKALI 1624277000 1624277000
3 POWER GENERATION 68986000 68986000
4 CHEMICALS 790864000 790864000
5 SOAP 222702000 222702000
6 UNALLOCATED 1362382000 1362382000
Total Segment Liabilities 4180969000 4180969000
Un-allocable Liabilities 0 0
Net Segment Liabilities 4180969000 4180969000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Segment liabilites were regrouped to include deferred tax liabliity and non current borrowings in comparative year June 2024



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 Items that will no be reclassified to profit and loss 6446000 6446000
Total Amount of items that will not be reclassified to profit and loss 6446000
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 6133000