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 |
05-02-2026 |
| 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 |
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 |
05-02-2026 14:00:00 |
| End date and time of board meeting |
05-02-2026 16:30:00 |
| 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 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,27,340.00 |
6,70,640.00 |
|
Other income |
2,680.00 |
7,420.00 |
|
Total income |
2,30,020.00 |
6,78,060.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,25,900.00 |
4,93,610.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
11,940.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(66,090.00) |
60,900.00 |
| (d) |
Employee benefit expense |
5,380.00 |
15,280.00 |
| (e) |
Finance costs |
17,850.00 |
55,500.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,360.00 |
21,890.00 |
| (f) |
Other Expenses |
| 1 |
Foreign exchange loss (net) |
2,450.00 |
11,460.00 |
| 2 |
Other expenses |
34,810.00 |
79,390.00 |
|
Total other expenses |
37,260.00 |
90,850.00 |
|
Total expenses |
2,27,660.00 |
7,49,970.00 |
| 3 |
Total profit before exceptional items and tax |
2,360.00 |
(71,910.00) |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
2,360.00 |
(71,910.00) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
160.00 |
210.00 |
| 8 |
Deferred tax |
6,010.00 |
(5,020.00) |
| 9 |
Total tax expenses |
6,170.00 |
(4,810.00) |
| 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 |
(3,810.00) |
(67,100.00) |
| 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 |
(3,810.00) |
(67,100.00) |
| 17 |
Other comprehensive income net of taxes |
390.00 |
2,390.00 |
| 18 |
Total Comprehensive Income for the period |
(3,420.00) |
(64,710.00) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(3,830.00) |
(66,990.00) |
|
Total profit or loss, attributable to non-controlling interests |
20.00 |
(110.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(3,420.00) |
(64,580.00) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
20.00 |
(110.00) |
| 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 |
-0.18 |
-3.15 |
|
Diluted earnings (loss) per share from continuing operations |
-0.18 |
-3.15 |
| 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 |
-0.18 |
-3.15 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.18 |
-3.15 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
(a) Sugar- milling |
90,270.00 |
1,76,750.00 |
| 2 |
(b) Sugar- refinery |
1,64,140.00 |
4,67,560.00 |
| 3 |
(c) Distillery |
15,770.00 |
58,770.00 |
| 4 |
(d) Co-generation |
16,090.00 |
18,560.00 |
| 5 |
(e) Trading |
0.0061 |
15,130.00 |
| 6 |
(f) Engineering |
3,420.00 |
9,510.00 |
| 7 |
(g) Other |
0.004 |
1,130.00 |
|
Total Segment Revenue |
2,90,700.00 |
7,47,410.00 |
|
Less: Inter segment revenue |
63,360.00 |
76,770.00 |
|
Revenue from operations |
2,27,340.00 |
6,70,640.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
(a) Sugar- milling |
(3,180.00) |
(18,290.00) |
| 2 |
(b) Sugar- refinery |
23,370.00 |
18,340.00 |
| 3 |
(c) Distillery |
1,720.00 |
1,070.00 |
| 4 |
(d) Co-generation |
1,440.00 |
(3,690.00) |
| 5 |
(e) Trading |
250.00 |
1,290.00 |
| 6 |
(f) Engineering |
(980.00) |
(3,670.00) |
| 7 |
(g) Other |
110.00 |
360.00 |
|
Total Profit before tax |
22,730.00 |
(4,590.00) |
|
i. Finance cost |
17,850.00 |
55,500.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
2,520.00 |
11,820.00 |
|
Profit before tax |
2,360.00 |
(71,910.00) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
(a) Sugar- milling |
2,29,350.00 |
2,29,350.00 |
| 2 |
(b) Sugar- refinery |
2,35,790.00 |
2,35,790.00 |
| 3 |
(c) Distillery |
1,26,540.00 |
1,26,540.00 |
| 4 |
(d) Co-generation |
93,230.00 |
93,230.00 |
| 5 |
(e) Trading |
1,250.00 |
1,250.00 |
| 6 |
(f) Engineering |
6,510.00 |
6,510.00 |
| 7 |
(g) Other |
2,880.00 |
2,880.00 |
|
Total Segment Asset |
6,95,550.00 |
6,95,550.00 |
|
Un-allocable Assets |
55,100.00 |
55,100.00 |
|
Net Segment Asset |
7,50,650.00 |
7,50,650.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
(a) Sugar- milling |
80,900.00 |
80,900.00 |
| 2 |
(b) Sugar- refinery |
2,27,090.00 |
2,27,090.00 |
| 3 |
(c) Distillery |
2,240.00 |
2,240.00 |
| 4 |
(d) Co-generation |
2,110.00 |
2,110.00 |
| 5 |
(e) Trading |
20.00 |
20.00 |
| 6 |
(f) Engineering |
6,480.00 |
6,480.00 |
| 7 |
(g) Other |
140.00 |
140.00 |
|
Total Segment Liabilities |
3,18,980.00 |
3,18,980.00 |
|
Un-allocable Liabilities |
6,67,210.00 |
6,67,210.00 |
|
Net Segment Liabilities |
9,86,190.00 |
9,86,190.00 |
|
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 |
01-10-2025 |
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 |
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 |
0.00 |
(30.00) |
| 2 |
Remeasurement gain on defined benefit plan |
0.00 |
10.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
0.00 |
(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 |
3,350.00 |
13,290.00 |
| 2 |
Net movement in cost of hedging |
(1,210.00) |
(4,080.00) |
| 3 |
Exchange difference on translation of foreign operations |
(1,750.00) |
(6,800.00) |
|
Total Amount of items that will be reclassified to profit and loss |
390.00 |
2,410.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
390.00 |
2,390.00 |