Integrated Filing — IndAS
General information about company
| Scrip Code |
500780 |
| NSE Symbol |
ZUARIIND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE217A01012 |
| Name of company |
Zuari Industries 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 |
12-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
06-11-2025 |
| 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 |
12-11-2025 14:05:00 |
| End date and time of board meeting |
12-11-2025 16:00:00 |
| 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 |
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 |
24,117.47 |
49,863.27 |
|
Other income |
4,525.82 |
5,544.96 |
|
Total income |
28,643.29 |
55,408.23 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
653.12 |
2,536.59 |
| (b) |
Purchases of stock-in-trade |
6.82 |
197.19 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
14,794.24 |
29,505.17 |
| (d) |
Employee benefit expense |
3,155.29 |
6,173.07 |
| (e) |
Finance costs |
6,147.21 |
12,447.22 |
| (f) |
Depreciation, depletion and amortisation expense
|
733.95 |
1,477.73 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
2,723.40 |
4,708.60 |
| 2 |
Project expenses |
1,702.46 |
3,136.67 |
|
Total other expenses |
4,425.86 |
7,845.27 |
|
Total expenses |
29,916.49 |
60,182.24 |
| 3 |
Total profit before exceptional items and tax |
(1,273.20) |
(4,774.01) |
| 4 |
Exceptional items |
(697.89) |
(697.89) |
| 5 |
Total profit before tax |
(1,971.09) |
(5,471.90) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
94.39 |
215.55 |
| 8 |
Deferred tax |
180.48 |
66.75 |
| 9 |
Total tax expenses |
274.87 |
282.30 |
| 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 |
(2,245.96) |
(5,754.20) |
| 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 |
18,675.36 |
22,135.92 |
| 16 |
Total profit (loss) for period |
16,429.40 |
16,381.72 |
| 17 |
Other comprehensive income net of taxes |
(54,022.10) |
(53,548.05) |
| 18 |
Total Comprehensive Income for the period |
(37,592.70) |
(37,166.33) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
16,479.94 |
16,485.14 |
|
Total profit or loss, attributable to non-controlling interests |
(50.54) |
(103.42) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(54,022.10) |
(53,548.05) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.02 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
2,978.17 |
2,978.17 |
|
Face value of equity share capital |
10 |
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 |
55.34 |
55.35 |
|
Diluted earnings (loss) per share from continuing operations |
55.34 |
55.35 |
| 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 |
55.34 |
55.35 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
55.34 |
55.35 |
| 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 |
46,715.27 |
|
Capital work-in-progress |
982.32 |
|
Investment property |
567.03 |
|
Goodwill |
13,197.98 |
|
Other intangible assets |
144.59 |
|
Intangible assets under development |
96.18 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
1,97,427.91 |
|
Non-current financial assets |
|
|
Non-current investments |
4,00,633.53 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
27,350.00 |
|
Other non-current financial assets |
2,059.12 |
|
Total non-current financial assets |
4,30,042.65 |
|
Deferred tax assets (net) |
717.64 |
|
Other non-current assets |
6,042.71 |
|
Total non-current assets |
6,95,934.28 |
| 2 |
Current assets |
|
|
Inventories |
44,010.87 |
|
Current financial asset |
|
|
Current investments |
4,429.46 |
|
Trade receivables, current |
3,314.37 |
|
Cash and cash equivalents |
3,833.36 |
|
Bank balance other than cash and cash equivalents |
47,204.88 |
|
Loans, current |
0.00 |
|
Other current financial assets |
8,288.01 |
|
Total current financial assets |
67,070.08 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
3,355.46 |
|
Total current assets |
1,14,436.41 |
| 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 |
8,10,370.69 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
2,978.17 |
|
Other equity |
4,64,422.93 |
|
Total equity attributable to owners of parent |
4,67,401.10 |
|
Non controlling interest |
(1,653.11) |
|
Total equity |
4,65,747.99 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,28,400.48 |
|
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 |
63.22 |
|
Total Trade payable |
63.22 |
|
Other non-current financial liabilities |
1,001.60 |
|
Total non-current financial liabilities |
1,29,465.30 |
|
Provisions, non-current |
1,078.95 |
|
Deferred tax liabilities (net) |
37,833.71 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
1,146.92 |
|
Total non-current liabilities |
1,69,524.88 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,06,333.41 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
663.75 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
4,706.81 |
|
Total Trade payable |
5,370.56 |
|
Other current financial liabilities |
5,143.48 |
|
Total current financial liabilities |
1,16,847.45 |
|
Other current liabilities |
57,289.56 |
|
Provisions, current |
831.86 |
|
Current tax liabilities (Net) |
128.95 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,75,097.82 |
| 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 |
3,44,622.70 |
|
Total equity and liabilites |
8,10,370.69 |
|
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 and allied products |
16,764.70 |
34,115.10 |
| 2 |
b) Power |
0.009623 |
1,283.93 |
| 3 |
c) Ethanol Plant |
4,837.31 |
10,975.13 |
| 4 |
d) Real estate |
0.0070016 |
1,626.02 |
| 5 |
e) Management services |
0.0094789 |
1,812.09 |
| 6 |
f) Financial services |
0.0073317 |
1,657.97 |
| 7 |
g) Engineering services |
1,805.89 |
3,323.56 |
| 8 |
h) Furniture |
0.0000642 |
0.0007575 |
|
Total Segment Revenue |
26,757.84 |
54,869.55 |
|
Less: Inter segment revenue |
2,640.37 |
5,006.28 |
|
Revenue from operations |
24,117.47 |
49,863.27 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
a) Sugar and allied products |
232.89 |
1,823.40 |
| 2 |
b) Power |
247.99 |
(113.51) |
| 3 |
c) Ethanol Plant |
265.34 |
1,118.61 |
| 4 |
d) Real estate |
(222.05) |
(598.86) |
| 5 |
e) Management services |
(126.25) |
(252.95) |
| 6 |
f) Financial services |
304.14 |
737.88 |
| 7 |
g) Engineering services |
(58.45) |
42.23 |
| 8 |
h) Furniture |
(45.65) |
(172.21) |
|
Total Profit before tax |
597.96 |
2,584.59 |
|
i. Finance cost |
6,147.21 |
12,447.22 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(4,276.05) |
(5,088.62) |
|
Profit before tax |
(1,273.20) |
(4,774.01) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
a) Sugar and allied products |
43,708.45 |
43,708.45 |
| 2 |
b) Power |
12,658.54 |
12,658.54 |
| 3 |
c) Ethanol Plant |
17,850.37 |
17,850.37 |
| 4 |
d) Real estate |
85,923.39 |
85,923.39 |
| 5 |
e) Management services |
348.08 |
348.08 |
| 6 |
f) Financial services |
7,380.15 |
7,380.15 |
| 7 |
g) Engineering services |
3,395.37 |
3,395.37 |
| 8 |
h) Furniture |
1,608.09 |
1,608.09 |
|
Total Segment Asset |
1,72,872.44 |
1,72,872.44 |
|
Un-allocable Assets |
6,37,498.25 |
6,37,498.25 |
|
Net Segment Asset |
8,10,370.69 |
8,10,370.69 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
a) Sugar and allied products |
3,046.04 |
3,046.04 |
| 2 |
b) Power |
0.00 |
0.00 |
| 3 |
c) Ethanol Plant |
69.40 |
69.40 |
| 4 |
d) Real estate |
58,284.76 |
58,284.76 |
| 5 |
e) Management services |
625.23 |
625.23 |
| 6 |
f) Financial services |
1,949.80 |
1,949.80 |
| 7 |
g) Engineering services |
3,398.15 |
3,398.15 |
| 8 |
h) Furniture |
2,012.05 |
2,012.05 |
|
Total Segment Liabilities |
69,385.43 |
69,385.43 |
|
Un-allocable Liabilities |
2,75,237.27 |
2,75,237.27 |
|
Net Segment Liabilities |
3,44,622.70 |
3,44,622.70 |
|
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 |
Items that will not be reclassified to profit or loss |
-6266534000 |
-6241049000 |
|
Total Amount of items that will not be reclassified to profit and loss |
(62,665.34) |
(62,410.49) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(6,720.22) |
(6,664.97) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
192302000 |
219747000 |
|
Total Amount of items that will be reclassified to profit and loss |
1,923.02 |
2,197.47 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(54,022.10) |
(53,548.05) |
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 |
(5,471.90) |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
12,650.65 |
|
Adjustments for decrease (increase) in inventories |
29,006.84 |
|
Adjustments for decrease (increase) in trade receivables, current |
3,156.73 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(1,460.30) |
|
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 |
(8,597.02) |
|
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 |
1,477.73 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
212.69 |
|
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 |
2,197.47 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(52.18) |
|
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 |
1,312.45 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
39,905.06 |
|
Net cash flows from (used in)
operations |
34,433.16 |
|
Dividends received |
(3,571.44) |
|
Interest paid |
0.00 |
|
Interest received |
(1,701.90) |
|
Income taxes paid (refund) |
744.44 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
28,415.38 |
|
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 |
2.31 |
|
Purchase of property, plant and equipment |
1,199.62 |
|
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 |
2,298.47 |
|
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 |
3,028.49 |
|
Interest received |
1,678.51 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(2,876.42) |
|
Net cash flows from (used in)
investing activities |
(1,665.20) |
|
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 |
23,496.52 |
|
Repayments of borrowings |
41,037.47 |
|
Payments of lease liabilities |
196.49 |
|
Dividends paid |
433.25 |
|
Interest paid |
12,119.55 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(30,290.24) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(3,540.06) |
|
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 |
(3,540.06) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
7,373.42 |
|
Cash and cash equivalents cash
flow statement at end of period |
3,833.36 |