Integrated Filing — IndAS



General information about company
Scrip Code 532729
NSE Symbol UTTAMSUGAR
MSEI Symbol NOTLISTED
ISIN INE786F01031
Name of company UTTAM 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 13-Aug-2025   14:00:00
End date and time of board meeting 13-Aug-2025   16:50:00
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 6287700000
Other income 11900000
Total income 6299600000
2 Expenses
(a) Cost of materials consumed 1342200000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3741200000
(d) Employee benefit expense 304100000
(e) Finance costs 201500000
(f) Depreciation, depletion and amortisation expense 120900000
(f) Other Expenses
1 Other Expenses 395800000 395800000
Total other expenses 395800000
Total expenses 6105700000
3 Total profit before exceptional items and tax 193900000
4 Exceptional items 0
5 Total profit before tax 193900000
6 Tax expense
7 Current tax 46500000
8 Deferred tax 2100000
9 Total tax expenses 48600000
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 145300000
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 145300000
17 Other comprehensive income net of taxes 2500000
18 Total Comprehensive Income for the period 147800000
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 -300000
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 381381000
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 3.82
Diluted earnings (loss) per share from continuing operations 3.82
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 3.82
Diluted earnings (loss) per share from continuing and discontinued operations 3.82
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
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 5208000000 5208000000
2 Cogeneration 89800000 89800000
3 Distillery 1853200000 1853200000
Total Segment Revenue 7151000000
Less: Inter segment revenue 863300000 863300000
Revenue from operations 6287700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 221500000 221500000
2 Cogeneration -12600000 -12600000
3 Distillery 291100000 291100000
Total Profit before tax 500000000
i. Finance cost 201500000 201500000
ii. Other Unallocable Expenditure net off Unallocable income 104600000 104600000
Profit before tax 193900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 11986500000 11986500000
2 Cogeneration 537800000 537800000
3 Distillery 4872600000 4872600000
Total Segment Asset 17396900000 17396900000
Un-allocable Assets 84100000 84100000
Net Segment Asset 17481000000 17481000000
4 Segment Liabilities
Segment Liabilities
1 Sugar 671200000 671200000
2 Cogeneration 0 0
3 Distillery 209600000 209600000
Total Segment Liabilities 880800000 880800000
Un-allocable Liabilities 267200000 267200000
Net Segment Liabilities 1148000000 1148000000
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 Consolidated
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 3300000 3300000
Total Amount of items that will not be reclassified to profit and loss 3300000
2 Income tax relating to items that will not be reclassified to profit or loss 800000
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 2500000