Integrated Filing — IndAS
General information about company
| Scrip Code |
500041 |
| NSE Symbol |
BANARISUG |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE459A01010 |
| Name of company |
BANNARI AMMAN 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 |
06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-01-2026 |
| 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 |
06-02-2026 12:45:00 |
| End date and time of board meeting |
06-02-2026 13:55:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| 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 |
| 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 |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
64,410.82 |
1,63,438.03 |
|
Other income |
536.37 |
1,597.39 |
|
Total income |
64,947.19 |
1,65,035.42 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
22,440.00 |
79,633.83 |
| (b) |
Purchases of stock-in-trade |
75.28 |
194.94 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
24,903.37 |
35,625.33 |
| (d) |
Employee benefit expense |
3,655.31 |
11,436.77 |
| (e) |
Finance costs |
27.07 |
171.84 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,529.44 |
4,574.97 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
5,064.28 |
17,142.90 |
|
Total other expenses |
5,064.28 |
17,142.90 |
|
Total expenses |
57,694.75 |
1,48,780.58 |
| 3 |
Total profit before exceptional items and tax |
7,252.44 |
16,254.84 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
7,252.44 |
16,254.84 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,289.72 |
4,135.08 |
| 8 |
Deferred tax |
123.72 |
1,485.63 |
| 9 |
Total tax expenses |
2,413.44 |
5,620.71 |
| 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 |
4,839.00 |
10,634.13 |
| 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 |
4,839.00 |
10,634.13 |
| 17 |
Other comprehensive income net of taxes |
13.95 |
63.82 |
| 18 |
Total Comprehensive Income for the period |
4,852.95 |
10,697.95 |
| 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 |
1,253.97 |
1,253.97 |
|
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 |
38.59 |
84.8 |
|
Diluted earnings (loss) per share from continuing operations |
38.59 |
84.8 |
| 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 |
38.59 |
84.8 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
38.59 |
84.8 |
| 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 |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
SUGAR |
60,900.78 |
1,58,213.52 |
| 2 |
POWER |
6,745.22 |
23,482.60 |
| 3 |
DISTILLERY |
10,116.27 |
21,771.65 |
| 4 |
GRANITE PRODUCTS |
0.0020491 |
1,298.93 |
|
Total Segment Revenue |
77,967.18 |
2,04,766.70 |
|
Less: Inter segment revenue |
13,556.36 |
41,328.67 |
|
Revenue from operations |
64,410.82 |
1,63,438.03 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
SUGAR |
4,071.18 |
9,292.98 |
| 2 |
POWER |
531.90 |
2,194.27 |
| 3 |
DISTILLERY |
2,343.72 |
4,201.37 |
| 4 |
GRANITE PRODUCTS |
(161.33) |
(229.07) |
|
Total Profit before tax |
6,785.47 |
15,459.55 |
|
i. Finance cost |
27.07 |
171.84 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(494.04) |
(967.13) |
|
Profit before tax |
7,252.44 |
16,254.84 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
SUGAR |
1,13,355.62 |
1,13,355.62 |
| 2 |
POWER |
14,431.63 |
14,431.63 |
| 3 |
DISTILLERY |
42,747.97 |
42,747.97 |
| 4 |
GRANITE PRODUCTS |
8,393.70 |
8,393.70 |
|
Total Segment Asset |
1,78,928.92 |
1,78,928.92 |
|
Un-allocable Assets |
37,923.53 |
37,923.53 |
|
Net Segment Asset |
2,16,852.45 |
2,16,852.45 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
SUGAR |
9,924.51 |
9,924.51 |
| 2 |
POWER |
259.81 |
259.81 |
| 3 |
DISTILLERY |
1,254.17 |
1,254.17 |
| 4 |
GRANITE PRODUCTS |
144.33 |
144.33 |
|
Total Segment Liabilities |
11,582.82 |
11,582.82 |
|
Un-allocable Liabilities |
18,250.50 |
18,250.50 |
|
Net Segment Liabilities |
29,833.32 |
29,833.32 |
|
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 |
16.33 |
74.70 |
|
Total Amount of items that will not be reclassified to profit and loss |
16.33 |
74.70 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
2.38 |
10.88 |
| 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 |
13.95 |
63.82 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Unaudited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
P N RAGHAVENDRA RAO & CO |
Yes |
31-08-2028 |