Integrated Filing — IndAS



General information about company
Scrip Code 500342
NSE Symbol PRUDMOULI
MSEI Symbol NOTLISTED
ISIN INE024E01016
Name of company PRUDENTIAL SUGAR CORPORATION LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment SUGAR MANUFACTURING AND TRADING
Start date and time of board meeting 30-May-2025   15:00:00
End date and time of board meeting 30-May-2025   19:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated 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 69440000 924052000
Other income 34483000 129056000
Total income 103923000 1053108000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 69333000 914450000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 1680000 9890000
(e) Finance costs 10261000 33267000
(f) Depreciation, depletion and amortisation expense 21000 86000
(f) Other Expenses
1 Other Expenses 6044000 15181000
Total other expenses 6044000 15181000
Total expenses 87339000 972874000
3 Total profit before exceptional items and tax 16584000 80234000
4 Exceptional items 0 0
5 Total profit before tax 16584000 80234000
6 Tax expense
7 Current tax 5644000 22827000
8 Deferred tax 0 0
9 Total tax expenses 5644000 22827000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 10940000 57407000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 10940000 57407000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 10940000 57407000
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 322520000 322520000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.34 1.78
Diluted earnings (loss) per share from continuing operations 0.33 1.74
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.34 1.78
Diluted earnings (loss) per share from continuing and discontinued operations 0.33 1.74
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) The above Consolidated Financial results have been approved and taken on to record by the board of Directors and audit committee at its meeting held on May 30 2025 n nThe company has adopted Indian Accounting Standard Ind As with effect from April 1 2017 Accordingly the financial results for the quarter and Year ended March 31 2025 have been prepared in accordance with Ind AS the recognition and measurement principles laid down under section 133 of the Companies Act 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. n nPrevious periods figures have been regrouped wherever necessary to conform to this period's classification certain figures apparently do not add up because of rounding off but are wholly accurate in themselves n nThe management has assessed the Identification of reportable segments in accordance with the requirement of the Ind AS 108 Operating Segment and believes that the Company has only one reportable segment namely Sugar Manufacturing and Trading n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 25775000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 8287000
Trade receivables, non-current 1288000
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 9575000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 35350000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 0
Cash and cash equivalents 4399000
Bank balance other than cash and cash equivalents 0
Loans, current 952703000
Other current financial assets 790617000
Total current financial assets 1747719000
Current tax assets (net)
Other current assets 0
Total current assets 1747719000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets 152593000
Total assets 1935662000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 363320000
Other equity 757941000
Total equity attributable to owners of parent 1121261000
Non controlling interest
Total equity 1121261000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 424336000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 424336000
Provisions, non-current 0
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 424336000
Current liabilities
Current financial liabilities
Borrowings, current 59194000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 55000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 55000
Other current financial liabilities 54241000
Total current financial liabilities 113490000
Other current liabilities 180146000
Provisions, current 96429000
Current tax liabilities (Net) 0
Deferred government grants, Current
Total current liabilities 390065000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 814401000
Total equity and liabilites 1935662000
Disclosure of notes on assets and liabilities



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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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
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
5 Total Other comprehensive income



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 80234000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 33267000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 85231000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -528529000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current -40000
Adjustments for increase (decrease) in other current liabilities 131415000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 86000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -278570000
Net cash flows from (used in) operations -198336000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -198336000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 0
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments -2758000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 180021000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 33267000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 143996000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -54340000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -54340000
Cash and cash equivalents cash flow statement at beginning of period 58739000
Cash and cash equivalents cash flow statement at end of period 4399000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 PPKG & CO Yes 31-Jan-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 1053107000 1053107000
2 Total Expenditure 972874000 972874000
3 Net Profit/(Loss) 57407000 57407000
4 Earnings Per Share 1.78 1.78
5 Total Assets 1935662000 1935662000
6 Total Liabilities 814401000 814401000
7 Net Worth 1121261000 1121261000


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)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Qualified opinion Repetitive Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)


Text Block
Textual Information(1) The accounts of the company are not prepared as per the IND AS norms
Textual Information(2) As mentioned by the Statutory Auditors the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS re-grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(3) NOT ASCERTAINABLE
Textual Information(4) As mentioned by the Statutory Auditors the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS re-grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(5) NOT ASCERTAINABLE
Textual Information(6) Advances have been paid received to from various parties the details confirmation reconciliation purpose is yet to be provided
Textual Information(7) As mentioned by the Statutory Auditors the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS regrouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same. The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(8) NOT ASCERTAINABLE
Textual Information(9) As mentioned by the Statutory Auditors the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS regrouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same. The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(10) NOT ASCERTAINABLE
Textual Information(11) The Balances of Current Assets Other Non Current Assets Current Liabilities Non Current Liabilities Other Non Current Liabilities Other Current Liabilities are subject to confirmations reconciliations
Textual Information(12) There are no balances in respect of Secured Loans Un-secured Loans (Borrowings), and Current Assets other noncurrent Assets Current liabilities and noncurrent liabilities and as such the Management to the best of their knowledge confirms that the Audit qualification in this regard will not have any impact on the Financial Statements drawn as on 31 March 2025 n
Textual Information(13) NOT ASCERTAINABLE
Textual Information(14) There are no balances in respect of Secured Loans Unsecured Loans Borrowings and Current Assets other non current Assets Current liabilities and non current liabilities and as such the Management to the best of their knowledge confirms that the Audit qualification in this regard will not have any impact on the Financial Statements drawn as on 31 March 2025 n
Textual Information(15) NOT ASCERTAINABLE
Textual Information(16) The Company has various legal cases pending before Honble Courts other Government authorities at various levels, the outcome of these cases cannot be ascertained
Textual Information(17) The qualification with regards to the legal cases pending before the Honble Courts and other Government Authorities the Management to the best of their knowledge confirms that all the said cases are sub judice as on date and do not have any material impact least of all any financial impact on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(18) NOT ASCERTAINABLE
Textual Information(19) The qualification with regards to the legal cases pending before the Honble Courts and other Government Authorities the Management to the best of their knowledge confirms that all the said cases are sub judice as on date and do not have any material impact least of all any financial impact on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(20) NOT ASCERTAINABLE


Signatories detail
Name of CEO / Managing director VINOD KUMAR BAID
Name of CFO ANIT SURANA
Name of audit committee chairman DILIP RAJ SINGHVI
Name of statutory auditor GIRIDHATI LAL TOSHNIWAL
Name of other signatory, if any, with designation
Place HYDERABAD
Date 29-May-2025