Integrated Filing — IndAS



General information about company
Scrip Code 500354
NSE Symbol RAJSREESUG
MSEI Symbol NOTLISTED
ISIN INE562B01019
Name of company RAJSHREE SUGARS & CHEMICALS 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 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 14-Aug-2025   16:30:00
End date and time of board meeting 14-Aug-2025   18:00:00
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
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 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 1409287000
Other income 876000
Total income 1410163000
2 Expenses
(a) Cost of materials consumed 367966000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 806083000
(d) Employee benefit expense 113849000
(e) Finance costs 31876000
(f) Depreciation, depletion and amortisation expense 58549000
(f) Other Expenses
1 Other Expenses 173259000 173259000
Total other expenses 173259000
Total expenses 1551582000
3 Total profit before exceptional items and tax -141419000
4 Exceptional items 0
5 Total profit before tax -141419000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -141419000
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 -141419000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -141419000
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 331356000
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 -4.27
Diluted earnings (loss) per share from continuing operations -4.27
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 -4.27
Diluted earnings (loss) per share from continuing and discontinued operations -4.27
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. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 14th August 2025. A limited review of the same has been conducted by the statutory auditors of the Company. n n2. The Company classifies its businesses into three categories: Sugar, Cogeneration, and Distillery. This reporting complies with the Ind AS segment reporting principles. n n3. The turnover for the quarter under review has been lower as compared to the corresponding period in the last year due to lower availability of sugarcane under adverse climatic conditions. n n4. The Company does not have any subsidiary, associate, or joint venture company(ies) as of 30th June 2025. n n5. The provision for tax will be considered in the annual financial statements. n n6. Previous period figures have been regrouped wherever necessary to conform to the current period's classification.



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 1056607000 1056607000
2 Cogeneration 40895000 40895000
3 Distillery 436086000 436086000
Total Segment Revenue 1533588000
Less: Inter segment revenue 124301000 124301000
Revenue from operations 1409287000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar -144488000 -144488000
2 Cogeneration -16797000 -16797000
3 Distillery 89346000 89346000
Total Profit before tax -71939000
i. Finance cost 31876000 31876000
ii. Other Unallocable Expenditure net off Unallocable income 37604000 37604000
Profit before tax -141419000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 4131561000 4131561000
2 Cogeneration 857625000 857625000
3 Distillery 964380000 964380000
Total Segment Asset 5953566000 5953566000
Un-allocable Assets 15050000 15050000
Net Segment Asset 5968616000 5968616000
4 Segment Liabilities
Segment Liabilities
1 Sugar 3276125000 3276125000
2 Cogeneration 52014000 52014000
3 Distillery 140465000 140465000
Total Segment Liabilities 3468604000 3468604000
Un-allocable Liabilities 0 0
Net Segment Liabilities 3468604000 3468604000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Company classifies its businesses into three categories viz., Sugar, Cogeneration and Distillery. This nreporting complies with the Ind AS segment reporting principles. The comparative figures for the nprevious periods for segment reporting have been restated to conform to the Ind AS.



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