Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol KOTARISUG
MSEI Symbol NOTLISTED
ISIN INE419A01022
Name of company KOTHARI SUGARS AND CHEMICALS 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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
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 04-02-2026   11:50:00
End date and time of board meeting 04-02-2026   13:30:00
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? Yes



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 01-10-2025 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 7,008.91 20,482.29
Other income 258.82 911.21
Total income 7,267.73 21,393.50
2 Expenses
(a) Cost of materials consumed 758.59 8,541.72
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,229.66 7,830.37
(d) Employee benefit expense 688.44 2,100.38
(e) Finance costs 58.98 371.85
(f) Depreciation, depletion and amortisation expense 363.11 1,088.43
(f) Other Expenses
1 Other Expenses 935.01 3,298.12
Total other expenses 935.01 3,298.12
Total expenses 8,033.79 23,230.87
3 Total profit before exceptional items and tax (766.06) (1,837.37)
4 Exceptional items 1,977.78 2,133.62
5 Total profit before tax 1,211.72 296.25
6 Tax expense
7 Current tax 52.11 52.11
8 Deferred tax (36.58) (353.76)
9 Total tax expenses 15.53 (301.65)
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 1,196.19 597.90
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 1,196.19 597.90
17 Other comprehensive income net of taxes 13.93 12.11
18 Total Comprehensive Income for the period 1,210.12 610.01
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 8,288.86 8,288.86
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 1.44 0.72
Diluted earnings (loss) per share from continuing operations 1.44 0.72
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 1.44 0.72
Diluted earnings (loss) per share from continuing and discontinued operations 1.44 0.72
24 Debt equity ratio 0.2500 0.2500
25 Debt service coverage ratio
26 Interest service coverage ratio 21.5400 1.800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1) The above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 04, 2026. The statutory auditors have carried out a limited review of these financials results. 2) Reduction in profits mainly on account of lower crushing owing to lower availability of sugarcane on account of deficit rainfall and pest attack. 3) During the Quarter ended 31st December 2025, the management has reviewed the liabilities carried in the books of accounts. Based on such review the Mananagement is of the opinion that following liabilities are not payable and hence the same has been reversed during the current quarter and are presented as “Exceptional Items” in the Statement of Profits and Loss. Particulars Included in Segment Amount Rs.in (Lakhs) Reversal of Electricity tax Power 539.94 Cane Related Sugar 1,437.84 Total 1,977.78 4) Effective from 21st November 2025, the Ministry of Labour and Employment has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020. Based on the assessment carried out by the management, the implementation of these Codes is not expected to have any material impact on the financial results of the Company. The Company would continue to monitor developments relating to the rules and amendments under the said Codes and assess the impact, if any, for future periods. 5) The figures pertaining to previous periods have been regrouped wherever considered necessary in conformity with the present classification. 6) The Company did not have any subsidiary/ associate/ joint venture company(ies), as on December 31, 2025. 7) Sugar being a seasonal Industry, the performance of any quarter may not be representative of the annual performance of the Company.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 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 2,417.72 9,486.01
2 Distillery 4,587.12 10,486.61
3 Power 0.0018758 1,680.41
Total Segment Revenue 7,192.42 21,653.03
Less: Inter segment revenue 183.51 1,170.74
Revenue from operations 7,008.91 20,482.29
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 425.77 (1,395.03)
2 Distillery 797.94 2,416.17
3 Power 288.63 81.46
Total Profit before tax 1,512.34 1,102.60
i. Finance cost 58.98 371.85
ii. Other Unallocable Expenditure net off Unallocable income 241.64 434.50
Profit before tax 1,211.72 296.25
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 8,363.02 8,363.02
2 Distillery 8,976.53 8,976.53
3 Power 3,267.67 3,267.67
Total Segment Asset 20,607.22 20,607.22
Un-allocable Assets 16,464.70 16,464.70
Net Segment Asset 37,071.92 37,071.92
4 Segment Liabilities
Segment Liabilities
1 Sugar 1,511.34 1,511.34
2 Distillery 125.00 125.00
3 Power 1,643.42 1,643.42
Total Segment Liabilities 3,279.76 3,279.76
Un-allocable Liabilities 4,245.34 4,245.34
Net Segment Liabilities 7,525.10 7,525.10
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 01-10-2025 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 Items that will not be reclassified to profit or loss 21.41 18.62
Total Amount of items that will not be reclassified to profit and loss 21.41 18.62
2 Income tax relating to items that will not be reclassified to profit or loss 7.48 6.51
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 13.93 12.11





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 676.93
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 676.93