Integrated Filing — IndAS



General information about company
Scrip Code 507490
NSE Symbol RANASUG
MSEI Symbol NOTLISTED
ISIN INE625B01014
Name of company RANA 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-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 14-Aug-2025   04:00:00
End date and time of board meeting 14-Aug-2025   05:05:00
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
There is no default on loan availed and Company has not raised any debt securities during the quarter ended 30.06.2025.



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 5309041000
Other income 81361000
Total income 5390402000
2 Expenses
(a) Cost of materials consumed 2467659000
(b) Purchases of stock-in-trade 10370000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1957546000
(d) Employee benefit expense 154111000
(e) Finance costs 98726000
(f) Depreciation, depletion and amortisation expense 91223000
(f) Other Expenses
1 Other Expenses 650157000 650157000
Total other expenses 650157000
Total expenses 5429792000
3 Total profit before exceptional items and tax -39390000
4 Exceptional items 0
5 Total profit before tax -39390000
6 Tax expense
7 Current tax 0
8 Deferred tax -14072000
9 Total tax expenses -14072000
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 -25318000
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 -25318000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -25318000
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 1535395000
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 -0.16
Diluted earnings (loss) per share from continuing operations -0.16
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 -0.16
Diluted earnings (loss) per share from continuing and discontinued operations -0.16
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) 1 The above Statement of Unaudited financial results for the quarter ended 30th June 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 14th Aug 2025 n2 The statutory auditors have carried out a limited review of the above results for the quarter ended June 30 2025 as required under Regulation 33 of SEBI Listing and Other Disclosure Requirements Regulations 2015 n3 Sugar being a seasonal Industry there is variation in the performance of the Company from Quarter to Quarter and results for the Quarter as such are not representative of annual Performance of the Company n4 The figures for the quarter ending 31st March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the respective financial year which were only reviewed by the statutory auditors n5 Based on the nature of business activity the company has identified Sugar Distillery and Power as reportable segments n6 The results of the Company have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under section 133 of the Companies Act 2013 read with Companies Indian Accounting Standard Rules 2015 as amended n7 Previous Years Periods figures have been reclassified recasted regrouped where ever considered necessary n8 The Company is not a Large Corporate as per the applicability framework in terms of the SEBI Circular SEBI HO DDHS CIR P 2018 144 dated 26th Nov 2018 n 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 2845216000 2845216000
2 Power 348838000 348838000
3 Distillery 2374224000 2374224000
4 Unallocated 0 0
Total Segment Revenue 5568278000
Less: Inter segment revenue 259237000 259237000
Revenue from operations 5309041000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar -184125000 -184125000
2 Power 45124000 45124000
3 Distillery 116976000 116976000
4 Unallocated 0 0
Total Profit before tax -22025000
i. Finance cost 98726000 98726000
ii. Other Unallocable Expenditure net off Unallocable income -81361000 -81361000
Profit before tax -39390000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 7573458000 7573458000
2 Power 899260000 899260000
3 Distillery 5248111000 5248111000
4 Unallocated 0 0
Total Segment Asset 13720829000 13720829000
Un-allocable Assets 0 0
Net Segment Asset 13720829000 13720829000
4 Segment Liabilities
Segment Liabilities
1 Sugar 3602518000 3602518000
2 Power 321856000 321856000
3 Distillery 2383554000 2383554000
4 Unallocated 0 0
Total Segment Liabilities 6307928000 6307928000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6307928000 6307928000
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
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 0
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 0