| Scrip Code | 523371 |
|---|---|
| NSE Symbol | MAWANASUG |
| MSEI Symbol | NOTLISTED |
| ISIN | INE636A01039 |
| Name of company | Mawana 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 | 08-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-10-2025 |
| 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 | 08-11-2025 12:30:00 |
| End date and time of board meeting | 08-11-2025 13:15:00 |
| 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 |
| 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 | 42,897.00 | 82,950.00 | |
| Other income | 36.00 | 109.00 | |
| Total income | 42,933.00 | 83,059.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 241.00 | 15,717.00 |
| (b) | Purchases of stock-in-trade | 5.00 | 635.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 38,165.00 | 57,502.00 |
| (d) | Employee benefit expense | 2,234.00 | 4,436.00 |
| (e) | Finance costs | 444.00 | 1,548.00 |
| (f) | Depreciation, depletion and amortisation expense | 741.00 | 1,465.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 3,265.00 | 5,732.00 |
| Total other expenses | 3,265.00 | 5,732.00 | |
| Total expenses | 45,095.00 | 87,035.00 | |
| 3 | Total profit before exceptional items and tax | (2,162.00) | (3,976.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (2,162.00) | (3,976.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (549.00) | (1,009.00) |
| 9 | Total tax expenses | (549.00) | (1,009.00) |
| 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 | (1,613.00) | (2,967.00) |
| 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 | (1,613.00) | (2,967.00) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (1,613.00) | (2,967.00) |
| 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 | (1,613.00) | (3,003.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 3,912.00 | 3,912.00 | |
| Face value of equity share capital | 10 | 0 | |
| 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 | -4.12 | -7.59 | |
| Diluted earnings (loss) per share from continuing operations | -4.12 | -7.59 | |
| 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 | -4.12 | -7.59 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -4.12 | -7.59 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | For Notes please see PDF File |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 16,866.00 | |
| Capital work-in-progress | 2,232.00 | |
| Investment property | 0.00 | |
| Goodwill | 270.00 | |
| Other intangible assets | 598.00 | |
| 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 | 0.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 98.00 | |
| Total non-current financial assets | 98.00 | |
| Deferred tax assets (net) | 1,094.00 | |
| Other non-current assets | 1,357.00 | |
| Total non-current assets | 22,515.00 | |
| 2 | Current assets | |
| Inventories | 24,633.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 5,488.00 | |
| Cash and cash equivalents | 100.00 | |
| Bank balance other than cash and cash equivalents | 1,393.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | 849.00 | |
| Total current financial assets | 7,830.00 | |
| Current tax assets (net) | ||
| Other current assets | 1,046.00 | |
| Total current assets | 33,509.00 | |
| 3 | Non-current assets classified as held for sale | 644.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 56,668.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 3,912.00 | |
| Other equity | 41,922.00 | |
| Total equity attributable to owners of parent | 45,834.00 | |
| Non controlling interest | ||
| Total equity | 45,834.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| 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 | 55.00 | |
| Total non-current financial liabilities | 55.00 | |
| Provisions, non-current | 1,071.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | 0.00 | |
| Total non-current liabilities | 1,126.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 767.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 174.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,383.00 | |
| Total Trade payable | 4,557.00 | |
| Other current financial liabilities | 1,860.00 | |
| Total current financial liabilities | 7,184.00 | |
| Other current liabilities | 2,038.00 | |
| Provisions, current | 486.00 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 9,708.00 | |
| 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 | 10,834.00 | |
| Total equity and liabilites | 56,668.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Sugar | 39,523.00 | 80,586.00 | ||||
| 2 | Power | 1,015.00 | 4,592.00 | ||||
| 3 | Distillery | 5,054.00 | 10,298.00 | ||||
| Total Segment Revenue | 45,592.00 | 95,476.00 | |||||
| Less: Inter segment revenue | 2,695.00 | 12,526.00 | |||||
| Revenue from operations | 42,897.00 | 82,950.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Sugar | (645.00) | (1,344.00) | ||||
| 2 | Power | (835.00) | (702.00) | ||||
| 3 | Distillery | 352.00 | 637.00 | ||||
| Total Profit before tax | (1,128.00) | (1,409.00) | |||||
| i. Finance cost | 444.00 | 1,548.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 590.00 | 1,019.00 | |||||
| Profit before tax | (2,162.00) | (3,976.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Sugar | 35,935.00 | 35,935.00 | ||||
| 2 | Power | 8,579.00 | 8,579.00 | ||||
| 3 | Distillery | 6,363.00 | 6,363.00 | ||||
| Total Segment Asset | 50,877.00 | 50,877.00 | |||||
| Un-allocable Assets | 5,791.00 | 5,791.00 | |||||
| Net Segment Asset | 56,668.00 | 56,668.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Sugar | 7,156.00 | 7,156.00 | ||||
| 2 | Power | 359.00 | 359.00 | ||||
| 3 | Distillery | 386.00 | 386.00 | ||||
| Total Segment Liabilities | 7,901.00 | 7,901.00 | |||||
| Un-allocable Liabilities | 2,933.00 | 2,933.00 | |||||
| Net Segment Liabilities | 10,834.00 | 10,834.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Re-measurement gains/(losses) on defined benefit plans | 0 | 0 |
| Total Amount of items that will not be reclassified to profit and loss | 0.00 | 0.00 | |
| 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 | ||
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
| 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 | (3,976.00) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,548.00 | |||||
| Adjustments for decrease (increase) in inventories | 57,480.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,126.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (228.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | (459.00) | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (8,904.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 28.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 1,465.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 45.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 253.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 59.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| 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) | 0.00 | |||||
| Other adjustments for non-cash items | (42.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 49,001.00 | |||||
| Net cash flows from (used in) operations | 45,025.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 996.00 | |||||
| Other inflows (outflows) of cash | 3.00 | |||||
| Net cash flows from (used in) operating activities | 44,032.00 | |||||
| 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 | 50.00 | |||||
| Purchase of property, plant and equipment | 1,930.00 | |||||
| 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 | 22.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 10.00 | |||||
| Net cash flows from (used in) investing activities | (1,848.00) | |||||
| 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 | (41,046.00) | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 36.00 | |||||
| Dividends paid | 391.00 | |||||
| Interest paid | 1,534.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (43,007.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (823.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (823.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 923.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 100.00 | |||||