| Scrip Code | 532460 |
|---|---|
| NSE Symbol | PONNIERODE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE838E01017 |
| Name of company | PONNI SUGARS (ERODE) 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 | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-01-2026 12:00:00 |
| End date and time of board meeting | 30-01-2026 13:40:00 |
| 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 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 |
| The Company does not have any loans and debt securities and hence this disclosure is 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 15,135.00 | 32,545.00 | |
| Other income | 368.00 | 801.00 | |
| Total income | 15,503.00 | 33,346.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 7,806.00 | 18,880.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 3,891.00 | 4,170.00 |
| (d) | Employee benefit expense | 659.00 | 1,917.00 |
| (e) | Finance costs | 0.00 | 6.00 |
| (f) | Depreciation, depletion and amortisation expense | 272.00 | 804.00 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel | 1,235.00 | 4,193.00 |
| 2 | Other Expenses | 613.00 | 1,600.00 |
| Total other expenses | 1,848.00 | 5,793.00 | |
| Total expenses | 14,476.00 | 31,570.00 | |
| 3 | Total profit before exceptional items and tax | 1,027.00 | 1,776.00 |
| 4 | Exceptional items | 0.00 | 641.00 |
| 5 | Total profit before tax | 1,027.00 | 2,417.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 179.00 | 422.00 |
| 8 | Deferred tax | (99.00) | (140.00) |
| 9 | Total tax expenses | 80.00 | 282.00 |
| 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 | 947.00 | 2,135.00 |
| 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 | 947.00 | 2,135.00 |
| 17 | Other comprehensive income net of taxes | (886.00) | (1,405.00) |
| 18 | Total Comprehensive Income for the period | 61.00 | 730.00 |
| 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 | |||
| 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 | 860.00 | 860.00 | |
| 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 | 11.01 | 24.83 | |
| Diluted earnings (loss) per share from continuing operations | 11.01 | 24.83 | |
| 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 | 11.01 | 24.83 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 11.01 | 24.83 | |
| 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) | Notes: 1. Sugar production being seasonal, performance of one quarter is not indicative of the trend for the whole year. 2. The new Labour Codes enacted by Government of India have become operational from 21st November 2025, while related Central / State Rules are yet to be notified on all aspects of the Code. Based on official clarifications and guidance available, the Company has recognized the incremental financial commitment, that is not material, in the financial statements in the current quarter. 3. The company has received order of the Transfer Pricing Officer dated 28.01.2026 that has material impact in respect of transfer pricing for bagasse and power for Assessment Year 2023/24. This in turn would impact eligible quantum of tax relief u/s 80-IA of the Income Tax Act, 1961. The company awaits further assessment proceedings and would pursue available legal recourse. Additional provision for likely impact would be recognized as and when required. 4. The Company is eligible for tariff revision on power exports from 2012 consequent on the judgement of Appellate Tribunal for Electricity (APTEL) dated 03-09-2025. Its recognition in the financial statements awaits tariff redetermination by the Tamil Nadu Electricity Regulatory Commission in terms of remand by APTEL and not quantifiable at this stage. 5. The Company does not have any subsidiary/associate/joint venture entity(ies) as on 31st December 2025 6. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30th January 2026. The statutory auditors have conducted a limited review of the financial results. For Ponni Sugars (Erode) Ltd Chennai N Ramanathan 30.01.2026 Managing Director |
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| Debt equity ratio | |
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| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Sugar | 14,084.00 | 29,363.00 | ||||
| 2 | Cogeneration | 3,605.00 | 9,453.00 | ||||
| Total Segment Revenue | 17,689.00 | 38,816.00 | |||||
| Less: Inter segment revenue | 2,554.00 | 6,271.00 | |||||
| Revenue from operations | 15,135.00 | 32,545.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Sugar | 8.00 | 307.00 | ||||
| 2 | Cogeneration | 816.00 | 1,857.00 | ||||
| Total Profit before tax | 824.00 | 2,164.00 | |||||
| i. Finance cost | 0.00 | 6.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (203.00) | (259.00) | |||||
| Profit before tax | 1,027.00 | 2,417.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Sugar | 16,337.00 | 16,337.00 | ||||
| 2 | Cogeneration | 8,831.00 | 8,831.00 | ||||
| Total Segment Asset | 25,168.00 | 25,168.00 | |||||
| Un-allocable Assets | 33,539.00 | 33,539.00 | |||||
| Net Segment Asset | 58,707.00 | 58,707.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Sugar | 3,022.00 | 3,022.00 | ||||
| 2 | Cogeneration | 175.00 | 175.00 | ||||
| Total Segment Liabilities | 3,197.00 | 3,197.00 | |||||
| Un-allocable Liabilities | 1,825.00 | 1,825.00 | |||||
| Net Segment Liabilities | 5,022.00 | 5,022.00 | |||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Effect of measuring investments at fair value | (1,037.00) | (1,645.00) |
| Total Amount of items that will not be reclassified to profit and loss | (1,037.00) | (1,645.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (151.00) | (240.00) |
| 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 | ||
| 5 | Total Other comprehensive income | (886.00) | (1,405.00) |