Integrated Filing — IndAS



General information about company
Scrip Code 507315
NSE Symbol SAKHTISUG
MSEI Symbol NOTLISTED
ISIN INE623A01011
Name of company SAKTHI 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-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 13-Aug-2025   11:45:00
End date and time of board meeting 13-Aug-2025   12:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
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
There is no Default on Loans and Debt Securities



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 3024241000
Other income 35490000
Total income 3059731000
2 Expenses
(a) Cost of materials consumed 1657068000
(b) Purchases of stock-in-trade 8115000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 158901000
(d) Employee benefit expense 153764000
(e) Finance costs 253739000
(f) Depreciation, depletion and amortisation expense 94436000
(f) Other Expenses
1 Other Expenses 752700000 752700000
Total other expenses 752700000
Total expenses 3078723000
3 Total profit before exceptional items and tax -18992000
4 Exceptional items 0
5 Total profit before tax -18992000
6 Tax expense
7 Current tax 0
8 Deferred tax -7984000
9 Total tax expenses -7984000
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 -11008000
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 -11008000
17 Other comprehensive income net of taxes 5233000
18 Total Comprehensive Income for the period -5775000
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 1188490000
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 -0.09
Diluted earnings (loss) per share from continuing operations -0.09
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 -0.09
Diluted earnings (loss) per share from continuing and discontinued operations -0.09
24 Debt equity ratio 0.0401
25 Debt service coverage ratio 0.0094
26 Interest service coverage ratio 0.013
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 13 2025 n nThe figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31 2025 and the published unaudited year to date figures up to the third quarter of the said financial year which were subjected to limited review n nThe financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 the Regulation as amended n nThe Auditors have qualified their report for the quarter ended June 30 2025 as under n nNo provision for the expected credit loss/ impairment on interest receivable from an erstwhile associate company of Rs. 25219.69 lakhs have been recognized as per the requirement of Ind AS 109 Financial Instruments In view of nonrecoveries nonconfirmations reconciliation from the debtor company initiation of legal action against the interest claim of the company and in absence of clear forward looking information regarding outcome of pending Legal actions initiated and time frame and quantum of realisability of the interest receivable we are unable to determine the amount of expected credit loss impairment as per the requirements of Ind AS 109 Financial Instruments and its consequential impact on the financial results n nThis matter was also qualified by the predecessor auditors in their report on the financial statements for the years ended March 31 2020 March 31 2021 and March 31 2022 n nWith reference to the statutory auditors remarks your directors wish to state that the Company is confident of obtaining favourable award and hence ECL is not provided n nExceptional items represent remission of interest liability on secured borrowings as per relevant agreement net off related expenditure n nThe figures of previous periods/year have been re-grouped/ re-classified wherever necessary n



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 2472773000 2472773000
2 Industrial Alcohol 471177000 471177000
3 Power 772723000 772723000
4 Soya Products 0 0
5 Assets clasified as held for sale 0 0
Total Segment Revenue 3716673000
Less: Inter segment revenue 692432000 692432000
Revenue from operations 3024241000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 30151000 30151000
2 Industrial Alcohol 77511000 77511000
3 Power 116227000 116227000
4 Soya Products 0 0
5 Assets clasified as held for sale 0 0
Total Profit before tax 223889000
i. Finance cost 253739000 253739000
ii. Other Unallocable Expenditure net off Unallocable income -10858000 -10858000
Profit before tax -18992000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 7933273000 7933273000
2 Industrial Alcohol 626335000 626335000
3 Power 2909470000 2909470000
4 Soya Products 13693000 13693000
5 Assets clasified as held for sale 1247913000 1247913000
Total Segment Asset 12730684000 12730684000
Un-allocable Assets 2223781000 2223781000
Net Segment Asset 14954465000 14954465000
4 Segment Liabilities
Segment Liabilities
1 Sugar 1060837000 1060837000
2 Industrial Alcohol 188456000 188456000
3 Power 1156332000 1156332000
4 Soya Products 22602000 22602000
5 Assets clasified as held for sale 0 0
Total Segment Liabilities 2428227000 2428227000
Un-allocable Liabilities 10462017000 10462017000
Net Segment Liabilities 12890244000 12890244000
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 Statement of Profit and Loss 6993000 6993000
2 Income tax expenses on the above -1760000 -1760000
Total Amount of items that will not be reclassified to profit and loss 5233000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Items that will not be reclassified to Statement of Profit and Loss 0 0
2 Income tax expenses on the above 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 5233000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 RAGHAVENDRA RAO AND CO Yes 31-Aug-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 3059731000 3059731000
2 Total Expenditure 3078723000 3078723000
3 Net Profit/(Loss) -11008000 -11008000
4 Earnings Per Share -0.09 -0.09
5 Total Assets 14954465000 14954465000
6 Total Liabilities 12973755000 12973755000
7 Net Worth 1980710000 1980710000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) No provision for the expected credit loss impairment on interest receivable from an erstwhile associate company nof Rs 25219.69 lakhs have been recognized as per the requirement of Ind AS 109 Financial Instruments In view of nonrecoveries nonconfirmations reconciliation from the debtor company initiation of legal action against the interest claim of the Company and in absence of clear forward looking information regarding outcome of pending legal actions initiated and time frame and quantum of realisability of the interest receivable we are unable to determine the amount of expected credit loss impairment as per the requirements of IndAS 109 Financial Instruments and its consequential impact on the financial results
Textual Information(2) Not applicable
Textual Information(3) The impact is unascertainable
Textual Information(4) The Management is confident of obtaining favourable award and hence ECL is not provided
Textual Information(5) The Auditors report is qualified for nonprovision of expected credit loss as per Ind AS 109


Signatories detail
Name of CEO / Managing director Dr M Manickam
Name of CFO Dr S Veluswamy
Name of audit committee chairman Dr A Selvakumar
Name of statutory auditor Mr PR Vittel Partner P N Raghavendra Rao and Co
Name of other signatory, if any, with designation Nil
Place Coimbatore
Date 13-Aug-2025