Integrated Filing — IndAS



General information about company

Scrip Code 540650
NSE Symbol MAGADSUGAR
MSEI Symbol NOTLISTED
ISIN INE347W01011
Name of company MAGADH SUGAR & ENERGY 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 06-02-2026
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   12:00:00
End date and time of board meeting 06-02-2026   14:15:00
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
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 29,641.99 95,386.66
Other income 90.32 218.08
Total income 29,732.31 95,604.74
2 Expenses
(a) Cost of materials consumed 27,798.11 32,903.83
(b) Purchases of stock-in-trade 268.99 624.87
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,111.78) 41,162.65
(d) Employee benefit expense 1,774.13 4,852.17
(e) Finance costs 486.85 2,534.11
(f) Depreciation, depletion and amortisation expense 779.67 2,290.06
(f) Other Expenses
1 Other Expenses 4,086.65 8,929.32
Total other expenses 4,086.65 8,929.32
Total expenses 26,082.62 93,297.01
3 Total profit before exceptional items and tax 3,649.69 2,307.73
4 Exceptional items (156.35) (156.35)
5 Total profit before tax 3,493.34 2,151.38
6 Tax expense
7 Current tax 436.46 436.46
8 Deferred tax 548.33 219.32
9 Total tax expenses 984.79 655.78
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 2,508.55 1,495.60
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 2,508.55 1,495.60
17 Other comprehensive income net of taxes (1.13) (3.39)
18 Total Comprehensive Income for the period 2,507.42 1,492.21
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 1,409.16 1,409.16
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 17.8 10.61
Diluted earnings (loss) per share from continuing operations 17.8 10.61
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 17.8 10.61
Diluted earnings (loss) per share from continuing and discontinued operations 17.8 10.61
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.Sugar is a seasonal industry where crushing normally takes place during the period between November and April, while sales are distributed throughout the year. The performance of the Company varies from quarter to quarter. 2. The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes, collectively referred to as the New Labour Codes, on 21 November 2025. Subsequently, the Ministry of Labour & Employment issued draft Central Rules and FAQs on 30 December 2025 to facilitate assessment of the potential financial impact arising from these regulatory changes. Based on certain estimates, the Company has assessed and recognised the impact as an Exceptional item in the above results during the quarter and nine months ended 31 December 2025. The Company continues to monitor the evolving situation including finalisation of the Central and State Rules, along with further clarifications from the Government on the new Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. 3. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 6 February 2026. The Limited Review for the quarter and nine months ended 31 December 2025 has been carried out by the Statutory Auditors as required under Regulation 33 of SEBI (LODR) Regulations, 2015.



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 26,587.50 81,033.74
2 DISTILLERY 6,773.71 23,158.86
3 CO-GENERATION 2,633.77 2,634.46
Total Segment Revenue 35,994.98 1,06,827.06
Less: Inter segment revenue 6,352.99 11,440.40
Revenue from operations 29,641.99 95,386.66
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SUGAR 3,123.09 3,045.55
2 DISTILLERY 816.54 2,506.32
3 CO-GENERATION 757.45 234.05
Total Profit before tax 4,697.08 5,785.92
i. Finance cost 486.85 2,534.11
ii. Other Unallocable Expenditure net off Unallocable income 716.89 1,100.43
Profit before tax 3,493.34 2,151.38
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SUGAR 85,408.63 85,408.63
2 DISTILLERY 37,052.06 37,052.06
3 CO-GENERATION 6,882.19 6,882.19
Total Segment Asset 1,29,342.88 1,29,342.88
Un-allocable Assets 2,471.82 2,471.82
Net Segment Asset 1,31,814.70 1,31,814.70
4 Segment Liabilities
Segment Liabilities
1 SUGAR 11,864.19 11,864.19
2 DISTILLERY 756.69 756.69
3 CO-GENERATION 485.54 485.54
Total Segment Liabilities 13,106.42 13,106.42
Un-allocable Liabilities 35,582.54 35,582.54
Net Segment Liabilities 48,688.96 48,688.96
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 subsequently to profit or loss (1.51) (4.53)
Total Amount of items that will not be reclassified to profit and loss (1.51) (4.53)
2 Income tax relating to items that will not be reclassified to profit or loss (0.38) (1.14)
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 (1.13) (3.39)