| 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 | 08-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 01-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 08-05-2026 14:15:00 |
| End date and time of board meeting | 08-05-2026 17:30:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,54,850.00 | 9,16,890.00 | |
| Other income | 6,220.00 | 13,640.00 | |
| Total income | 2,61,070.00 | 9,30,530.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2,22,220.00 | 7,15,830.00 |
| (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 | (39,250.00) | 21,650.00 |
| (d) | Employee benefit expense | 7,620.00 | 22,900.00 |
| (e) | Finance costs | 18,120.00 | 73,620.00 |
| (f) | Depreciation, depletion and amortisation expense | 7,290.00 | 29,180.00 |
| (f) | Other Expenses | ||
| 1 | Loss from commodity derivative (net) | 9,090.00 | 490.00 |
| 2 | Foreign exchange loss/(gain) (net) | 9,620.00 | 21,080.00 |
| 3 | Other expenses | 41,680.00 | 1,21,070.00 |
| Total other expenses | 60,390.00 | 1,42,640.00 | |
| Total expenses | 2,76,390.00 | 10,17,760.00 | |
| 3 | Total profit before exceptional items and tax | (15,320.00) | (87,230.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (15,320.00) | (87,230.00) |
| 6 | Tax expense | ||
| 7 | Current tax | (40.00) | 170.00 |
| 8 | Deferred tax | (3,140.00) | (8,160.00) |
| 9 | Total tax expenses | (3,180.00) | (7,990.00) |
| 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 | (12,140.00) | (79,240.00) |
| 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 | (12,140.00) | (79,240.00) |
| 17 | Other comprehensive income net of taxes | (31,270.00) | (28,880.00) |
| 18 | Total Comprehensive Income for the period | (43,410.00) | (1,08,120.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (12,220.00) | (79,210.00) | |
| Total profit or loss, attributable to non-controlling interests | 80.00 | (30.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (43,490.00) | (1,08,090.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 80.00 | (30.00) | |
| 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 | (3,52,480.00) | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.57 | -3.72 | |
| Diluted earnings (loss) per share from continuing operations | -0.57 | -3.72 | |
| 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 | -0.57 | -3.72 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.57 | -3.72 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Please refer the PDF results submitted. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 3,91,810.00 | |
| Capital work-in-progress | 2,430.00 | |
| Investment property | 0.00 | |
| Goodwill | 14,290.00 | |
| Other intangible assets | 70.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 5,000.00 | |
| Trade receivables, non-current | 330.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 1,470.00 |
| Total of other non-current financial assets | 1,470.00 | |
| Total non-current financial assets | 6,800.00 | |
| Deferred tax assets (net) | 440.00 | |
| Other non-current assets | ||
| 1 | Non-current assests | 210.00 |
| 2 | Other non-current assets | 5,260.00 |
| Total of other non-current assets | 5,470.00 | |
| Total non-current assets | 4,21,310.00 | |
| 2 | Current assets | |
| Inventories | 2,60,280.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 28,040.00 | |
| Cash and cash equivalents | 4,580.00 | |
| Bank balance other than cash and cash equivalents | 1,470.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 13,660.00 | |
| Total current financial assets | 47,750.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 11,900.00 |
| Total of other current assets | 11,900.00 | |
| Total current assets | 3,19,930.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 7,41,240.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 21,280.00 | |
| Other equity | (2,88,950.00) | |
| Total equity attributable to owners of parent | (2,67,670.00) | |
| Non controlling interest | 10.00 | |
| Total equity | (2,67,660.00) | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 3,35,600.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease liabilities | 2,210.00 |
| Total of other non-current financial liabilities | 2,210.00 | |
| Total non-current financial liabilities | 3,37,810.00 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 6,810.00 | |
| Deferred government grants, Non-current | 30.00 | |
| Other non-current liabilities | ||
| 1 | Net employee benefit liabilities | 3,660.00 |
| Total of other non-current liabilities | 3,660.00 | |
| Total non-current liabilities | 3,48,310.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 3,79,510.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 940.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,46,730.00 | |
| Total Trade payable | 2,47,670.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 120.00 |
| 2 | Other current financial liabilities | 15,040.00 |
| Total of other current financial liabilities | 15,160.00 | |
| Total current financial liabilities | 6,42,340.00 | |
| Other current liabilities | 17,810.00 | |
| 1 | Other current liabilities | 14,990.00 |
| 2 | Net employee benefit liabilities | 2,820.00 |
| Total of other current liabilities | 17,810.00 | |
| Provisions, current | 0.00 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 440.00 | |
| Total current liabilities | 6,60,590.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 10,08,900.00 | |
| Total equity and liabilites | 7,41,240.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Sugar - milling | 1,05,950.00 | 2,82,700.00 | ||||
| 2 | Sugar - refinery | 1,51,260.00 | 6,10,220.00 | ||||
| 3 | Distillery | 33,560.00 | 92,330.00 | ||||
| 4 | Co-generation | 17,210.00 | 35,770.00 | ||||
| 5 | Trading | 5,450.00 | 20,580.00 | ||||
| 6 | Engineering | 1,280.00 | 10,790.00 | ||||
| 7 | Other | 0.0052 | 1,650.00 | ||||
| Total Segment Revenue | 3,15,230.00 | 10,54,040.00 | |||||
| Less: Inter segment revenue | 60,380.00 | 1,37,150.00 | |||||
| Revenue from operations | 2,54,850.00 | 9,16,890.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Sugar - milling | 9,780.00 | (8,510.00) | ||||
| 2 | Sugar - refinery | (6,970.00) | 11,370.00 | ||||
| 3 | Distillery | 4,010.00 | 5,080.00 | ||||
| 4 | Co-generation | 3,030.00 | (660.00) | ||||
| 5 | Trading | 1,850.00 | 3,140.00 | ||||
| 6 | Engineering | (820.00) | (4,490.00) | ||||
| 7 | Other | 350.00 | 710.00 | ||||
| Total Profit before tax | 11,230.00 | 6,640.00 | |||||
| i. Finance cost | 18,120.00 | 73,620.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 8,430.00 | 20,250.00 | |||||
| Profit before tax | (15,320.00) | (87,230.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Sugar - milling | 2,35,720.00 | 2,35,720.00 | ||||
| 2 | Sugar - refinery | 2,22,220.00 | 2,22,220.00 | ||||
| 3 | Distillery | 1,35,840.00 | 1,35,840.00 | ||||
| 4 | Co-generation | 83,840.00 | 83,840.00 | ||||
| 5 | Trading | 630.00 | 630.00 | ||||
| 6 | Engineering | 3,230.00 | 3,230.00 | ||||
| 7 | Other | 2,660.00 | 2,660.00 | ||||
| Total Segment Asset | 6,84,140.00 | 6,84,140.00 | |||||
| Un-allocable Assets | 57,100.00 | 57,100.00 | |||||
| Net Segment Asset | 7,41,240.00 | 7,41,240.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Sugar - milling | 43,270.00 | 43,270.00 | ||||
| 2 | Sugar - refinery | 2,18,130.00 | 2,18,130.00 | ||||
| 3 | Distillery | 2,340.00 | 2,340.00 | ||||
| 4 | Co-generation | 2,880.00 | 2,880.00 | ||||
| 5 | Trading | 20.00 | 20.00 | ||||
| 6 | Engineering | 1,920.00 | 1,920.00 | ||||
| 7 | Other | 150.00 | 150.00 | ||||
| Total Segment Liabilities | 2,68,710.00 | 2,68,710.00 | |||||
| Un-allocable Liabilities | 7,40,190.00 | 7,40,190.00 | |||||
| Net Segment Liabilities | 10,08,900.00 | 10,08,900.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | (29,700.00) | (29,730.00) |
| 2 | Remeasurement loss on defined benefit plan | 1,180.00 | 1,180.00 |
| 3 | Net gain on FVTOCI equity instruments | 970.00 | 970.00 |
| Total Amount of items that will not be reclassified to profit and loss | (27,550.00) | (27,580.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (8,900.00) | (8,910.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Net movement in effective portion of cash flow hedges | (13,290.00) | 0.00 |
| 2 | Net movement in cost of hedging reserve | 7,100.00 | 3,020.00 |
| 3 | Exchange difference on translation of foreign operations | (6,430.00) | (13,230.00) |
| Total Amount of items that will be reclassified to profit and loss | (12,620.00) | (10,210.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (31,270.00) | (28,880.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (87,230.00) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 73,620.00 | |||||
| Adjustments for decrease (increase) in inventories | 85,620.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 12,820.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 15,680.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (1,58,850.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 29,180.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 6,130.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 400.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 10,540.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 74,340.00 | |||||
| Net cash flows from (used in) operations | (12,890.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (710.00) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (12,180.00) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 300.00 | |||||
| Purchase of property, plant and equipment | 15,600.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 1,260.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 1,020.00 | |||||
| Net cash flows from (used in) investing activities | (13,020.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 1,21,630.00 | |||||
| Repayments of borrowings | 20,610.00 | |||||
| Payments of lease liabilities | 220.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 64,060.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 36,740.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 11,540.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (13,230.00) | |||||
| Net increase (decrease) in cash and cash equivalents | (1,690.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 6,270.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 4,580.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | S R B C & CO LLP | Yes | 28-02-2029 | ||
|---|---|---|---|---|---|