Integrated Filing — IndAS



General information about company

Scrip Code 507315
NSE Symbol SAKHTISUG
MSEI Symbol NOTLISTED
ISIN INE623A01011
Name of company SAKTHI 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 12-02-2026   11:45:00
End date and time of board meeting 12-02-2026   13:00:00
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
There is no Default on Loans and Debt Securities



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 12,635.31 59,704.61
Other income 115.40 607.65
Total income 12,750.71 60,312.26
2 Expenses
(a) Cost of materials consumed 8,895.47 36,433.29
(b) Purchases of stock-in-trade 133.60 332.44
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (467.68) 1,177.79
(d) Employee benefit expense 1,876.55 4,881.32
(e) Finance costs 2,612.65 7,506.37
(f) Depreciation, depletion and amortisation expense 957.83 2,857.72
(f) Other Expenses
1 Other Expenses 3,264.30 15,042.92
Total other expenses 3,264.30 15,042.92
Total expenses 17,272.72 68,231.85
3 Total profit before exceptional items and tax (4,522.01) (7,919.59)
4 Exceptional items 0.00 0.00
5 Total profit before tax (4,522.01) (7,919.59)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (1,101.57) (2,082.94)
9 Total tax expenses (1,101.57) (2,082.94)
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 (3,420.44) (5,836.65)
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 (3,420.44) (5,836.65)
17 Other comprehensive income net of taxes 15.16 124.42
18 Total Comprehensive Income for the period (3,405.28) (5,712.23)
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 11,884.90 11,884.90
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 -2.88 -4.91
Diluted earnings (loss) per share from continuing operations -2.88 -4.91
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 -2.88 -4.91
Diluted earnings (loss) per share from continuing and discontinued operations -2.88 -4.91
24 Debt equity ratio 4.9800 4.9800
25 Debt service coverage ratio -0.1500 0.1900
26 Interest service coverage ratio -0.3600 0.3300
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 12 2026 2.The financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 the Regulation as amended 3.The Company does not have any subsidiary associate or joint venture entity for the respective reporting period. Accordingly the requirement to submit consolidated financial results is not applicable 4.The audit qualification reported in earlier periods in respect of interest receivable from an erstwhile associate has been resolved during the current quarter pursuant to assignment of the said receivable. There is no impact on the financial results for the period ended December 31 2025 5.The Government of India notified four labour codes New Labour Codes on November 21 2025 consolidating 29 existing labour laws. In accordance with Ind AS 19 Employee Benefits, the Company has evaluated and recognised the incremental impact on employee benefit obligations arising from the implementation of the New Labour Codes The impact is not material to the financial results. 6.Exceptional items, represent remission of interest liability on secured borrowings as per relevant agreement net off related expenditure 7.The statutory auditors of the Company have expressed unmodified opinion on the above financial results for the quarter and nine months ended December 31 2025 8.Due to the seasonal nature of the sugar industry, quarterly results are not representative of annual performance of the Company 9.The figures of previous periods/year have been re-grouped re-classified wherever necessary



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 11,479.34 51,262.81
2 Industrial Alcohol 3,678.88 13,305.77
3 Power 2,338.29 13,367.45
4 Soya Products 0.00 0.00
5 Assets clasified as held for sale 0.00 0.00
Total Segment Revenue 17,496.51 77,936.03
Less: Inter segment revenue 4,861.20 18,231.42
Revenue from operations 12,635.31 59,704.61
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar (2,141.53) (3,609.35)
2 Industrial Alcohol 450.45 2,104.95
3 Power (208.01) 979.44
4 Soya Products 0.00 0.00
5 Assets clasified as held for sale 0.00 0.00
Total Profit before tax (1,899.09) (524.96)
i. Finance cost 2,612.65 7,506.37
ii. Other Unallocable Expenditure net off Unallocable income 10.27 (111.74)
Profit before tax (4,522.01) (7,919.59)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 55,234.67 55,234.67
2 Industrial Alcohol 6,947.03 6,947.03
3 Power 28,864.87 28,864.87
4 Soya Products 52.92 52.92
5 Assets clasified as held for sale 12,479.13 12,479.13
Total Segment Asset 1,03,578.62 1,03,578.62
Un-allocable Assets 23,300.93 23,300.93
Net Segment Asset 1,26,879.55 1,26,879.55
4 Segment Liabilities
Segment Liabilities
1 Sugar 10,960.53 10,960.53
2 Industrial Alcohol 1,936.15 1,936.15
3 Power 11,779.95 11,779.95
4 Soya Products 0.00 0.00
5 Assets clasified as held for sale 0.00 0.00
Total Segment Liabilities 24,676.63 24,676.63
Un-allocable Liabilities 88,050.30 88,050.30
Net Segment Liabilities 1,12,726.93 1,12,726.93
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 Statement of Profit and Loss 20.26 166.27
2 Income tax expenses on the above (5.10) (41.85)
Total Amount of items that will not be reclassified to profit and loss 15.16 124.42
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 Items that will not be reclassified to Statement of Profit and Loss 0.00 0.00
2 Income tax expenses on the above 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 15.16 124.42





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 RAGHAVENDRA RAO AND CO Yes 31-08-2028