Integrated Filing — IndAS
General information about company
| Scrip Code |
532670 |
| NSE Symbol |
RENUKA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE087H01022 |
| Name of company |
SHREE RENUKA SUGARS LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
06-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
29-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
06-11-2025 14:30:00 |
| End date and time of board meeting |
06-11-2025 17:30:00 |
| 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 |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,42,280.00 |
4,43,300.00 |
|
Other income |
3,750.00 |
4,740.00 |
|
Total income |
2,46,030.00 |
4,48,040.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,18,180.00 |
2,67,710.00 |
| (b) |
Purchases of stock-in-trade |
6,840.00 |
11,940.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
98,730.00 |
1,26,990.00 |
| (d) |
Employee benefit expense |
4,880.00 |
9,900.00 |
| (e) |
Finance costs |
18,360.00 |
37,650.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,300.00 |
14,530.00 |
| (f) |
Other Expenses |
| 1 |
Foreign exchange loss (net) |
8,090.00 |
9,010.00 |
| 2 |
Other Expenses |
23,780.00 |
44,580.00 |
|
Total other expenses |
31,870.00 |
53,590.00 |
|
Total expenses |
2,86,160.00 |
5,22,310.00 |
| 3 |
Total profit before exceptional items and tax |
(40,130.00) |
(74,270.00) |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
(40,130.00) |
(74,270.00) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
50.00 |
50.00 |
| 8 |
Deferred tax |
(3,250.00) |
(11,030.00) |
| 9 |
Total tax expenses |
(3,200.00) |
(10,980.00) |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
(36,930.00) |
(63,290.00) |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
(36,930.00) |
(63,290.00) |
| 17 |
Other comprehensive income net of taxes |
3,540.00 |
2,000.00 |
| 18 |
Total Comprehensive Income for the period |
(33,390.00) |
(61,290.00) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(36,860.00) |
(63,160.00) |
|
Total profit or loss, attributable to non-controlling interests |
(70.00) |
(130.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(33,320.00) |
(61,160.00) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(70.00) |
(130.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
21,280.00 |
21,280.00 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
-1.73 |
-2.97 |
|
Diluted earnings (loss) per share from continuing operations |
-1.73 |
-2.97 |
| 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 |
-1.73 |
-2.97 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-1.73 |
-2.97 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
4,23,370.00 |
|
Capital work-in-progress |
9,230.00 |
|
Investment property |
0.00 |
|
Goodwill |
14,290.00 |
|
Other intangible assets |
20.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
4,030.00 |
|
Trade receivables, non-current |
330.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
1,610.00 |
|
Total non-current financial assets |
5,970.00 |
|
Deferred tax assets (net) |
500.00 |
|
Other non-current assets |
7,630.00 |
|
Total non-current assets |
4,61,010.00 |
| 2 |
Current assets |
|
|
Inventories |
1,40,350.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
27,670.00 |
|
Cash and cash equivalents |
4,470.00 |
|
Bank balance other than cash and cash equivalents |
2,690.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
11,120.00 |
|
Total current financial assets |
45,950.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
22,820.00 |
|
Total current assets |
2,09,120.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
6,70,130.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
21,280.00 |
|
Other equity |
(2,53,280.00) |
|
Total equity attributable to owners of parent |
(2,32,000.00) |
|
Non controlling interest |
(90.00) |
|
Total equity |
(2,32,090.00) |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
3,21,430.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
2,170.00 |
|
Total non-current financial liabilities |
3,23,600.00 |
|
Provisions, non-current |
0.00 |
|
Deferred tax liabilities (net) |
13,260.00 |
|
Deferred government grants, Non-current |
200.00 |
|
Other non-current liabilities |
3,750.00 |
|
Total non-current liabilities |
3,40,810.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
3,02,880.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
810.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,20,970.00 |
|
Total Trade payable |
2,21,780.00 |
|
Other current financial liabilities |
18,610.00 |
|
Total current financial liabilities |
5,43,270.00 |
|
Other current liabilities |
17,340.00 |
|
Provisions, current |
0.00 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
800.00 |
|
Total current liabilities |
5,61,410.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
9,02,220.00 |
|
Total equity and liabilites |
6,70,130.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
(a) Sugar - milling |
39,100.00 |
86,480.00 |
| 2 |
(b) Sugar - refinery |
1,66,720.00 |
3,03,420.00 |
| 3 |
(c) Distillery |
28,580.00 |
43,000.00 |
| 4 |
(d) Co-generation |
0.0081 |
2,470.00 |
| 5 |
(e) Trading |
8,510.00 |
14,520.00 |
| 6 |
(f) Engineering |
4,520.00 |
6,090.00 |
| 7 |
(g) Other |
0.0026 |
0.0073 |
|
Total Segment Revenue |
2,48,500.00 |
4,56,710.00 |
|
Less: Inter segment revenue |
6,220.00 |
13,410.00 |
|
Revenue from operations |
2,42,280.00 |
4,43,300.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
(a) Sugar - milling |
(8,050.00) |
(15,110.00) |
| 2 |
(b) Sugar - refinery |
(3,580.00) |
(5,030.00) |
| 3 |
(c) Distillery |
250.00 |
(650.00) |
| 4 |
(d) Co-generation |
(3,060.00) |
(5,130.00) |
| 5 |
(e) Trading |
550.00 |
1,040.00 |
| 6 |
(f) Engineering |
(1,370.00) |
(2,690.00) |
| 7 |
(g) Other |
70.00 |
250.00 |
|
Total Profit before tax |
(15,190.00) |
(27,320.00) |
|
i. Finance cost |
18,360.00 |
37,650.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
6,580.00 |
9,300.00 |
|
Profit before tax |
(40,130.00) |
(74,270.00) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
(a) Sugar - milling |
1,90,400.00 |
1,90,400.00 |
| 2 |
(b) Sugar - refinery |
2,22,830.00 |
2,22,830.00 |
| 3 |
(c) Distillery |
97,560.00 |
97,560.00 |
| 4 |
(d) Co-generation |
92,340.00 |
92,340.00 |
| 5 |
(e) Trading |
530.00 |
530.00 |
| 6 |
(f) Engineering |
7,900.00 |
7,900.00 |
| 7 |
(g) Other |
2,900.00 |
2,900.00 |
|
Total Segment Asset |
6,14,460.00 |
6,14,460.00 |
|
Un-allocable Assets |
55,670.00 |
55,670.00 |
|
Net Segment Asset |
6,70,130.00 |
6,70,130.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
(a) Sugar - milling |
15,300.00 |
15,300.00 |
| 2 |
(b) Sugar - refinery |
2,19,310.00 |
2,19,310.00 |
| 3 |
(c) Distillery |
2,170.00 |
2,170.00 |
| 4 |
(d) Co-generation |
1,770.00 |
1,770.00 |
| 5 |
(e) Trading |
20.00 |
20.00 |
| 6 |
(f) Engineering |
4,230.00 |
4,230.00 |
| 7 |
(g) Other |
90.00 |
90.00 |
|
Total Segment Liabilities |
2,42,890.00 |
2,42,890.00 |
|
Un-allocable Liabilities |
6,59,330.00 |
6,59,330.00 |
|
Net Segment Liabilities |
9,02,220.00 |
9,02,220.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| 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 |
|
| 1 |
Reversal of revaluation reserve on disposal / impairment of property, plant and equipment |
(30.00) |
(30.00) |
| 2 |
Income tax effect |
10.00 |
10.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(20.00) |
(20.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Net movement on Effective portion of Cash Flow Hedges |
9,400.00 |
9,940.00 |
| 2 |
Net movement in cost of hedging |
(1,080.00) |
(2,870.00) |
| 3 |
Exchange difference on translation of foreign operation |
(4,760.00) |
(5,050.00) |
|
Total Amount of items that will be reclassified to profit and loss |
3,560.00 |
2,020.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
3,540.00 |
2,000.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
(74,270.00) |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
37,650.00 |
|
Adjustments for decrease (increase) in inventories |
2,05,560.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
15,020.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(3,380.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(1,79,620.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
14,530.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
80.00 |
|
Adjustments for provisions, current |
(530.00) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
5,300.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
100.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(3,750.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
1,430.00 |
|
Other adjustments for non-cash items |
40.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
92,230.00 |
|
Net cash flows from (used in)
operations |
17,960.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
390.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
17,570.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
0.00 |
|
Purchase of property, plant and equipment |
9,480.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(810.00) |
|
Net cash flows from (used in)
investing activities |
(10,290.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
36,830.00 |
|
Repayments of borrowings |
10,300.00 |
|
Payments of lease liabilities |
80.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
30,480.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(4,030.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
3,250.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(5,050.00) |
|
Net increase (decrease) in cash
and cash equivalents |
(1,800.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
6,270.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
4,470.00 |