Integrated Filing — IndAS



General information about company

Scrip Code 500032
NSE Symbol BAJAJHIND
MSEI Symbol NOTLISTED
ISIN INE306A01021
Name of company Bajaj Hindusthan Sugar 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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
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 29-05-2026   17:00:00
End date and time of board meeting 29-05-2026   18:25:00
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



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 01-01-2026 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 1,66,871.00 5,45,476.00
Other income 1,100.00 2,220.00
Total income 1,67,971.00 5,47,696.00
2 Expenses
(a) Cost of materials consumed 2,05,047.00 4,13,809.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (89,926.00) 22,532.00
(d) Employee benefit expense 9,766.00 38,940.00
(e) Finance costs 1,810.00 3,305.00
(f) Depreciation, depletion and amortisation expense 5,344.00 21,556.00
(f) Other Expenses
1 Other expenses 4,649.00 33,631.00
Total other expenses 4,649.00 33,631.00
Total expenses 1,36,690.00 5,33,773.00
3 Total profit before exceptional items and tax 31,281.00 13,923.00
4 Exceptional items (1,386.00) (1,386.00)
5 Total profit before tax 29,895.00 12,537.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (9,172.00) (92.00)
9 Total tax expenses (9,172.00) (92.00)
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 39,067.00 12,629.00
12 Profit (loss) from discontinued operations before tax 1.00 (15.00)
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 1.00 (15.00)
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 39,068.00 12,614.00
17 Other comprehensive income net of taxes 23,257.00 1,655.00
18 Total Comprehensive Income for the period 62,325.00 14,269.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 39,072.00 12,663.00
Total profit or loss, attributable to non-controlling interests (4.00) (49.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 62,329.00 14,318.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (4.00) (49.00)
21 Details of equity share capital
Paid-up equity share capital 3,04,827.00 3,04,827.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 76,263.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.3 0.93
Diluted earnings (loss) per share from continuing operations 2.17 0.86
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 2.3 0.93
Diluted earnings (loss) per share from continuing and discontinued operations 2.17 0.86
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. Considering the seasonal nature of industry, the results of any quarter may not be a true and/or proportionate reflection of the annual performance of the Group. 2. During the quarter the Parent Company sold 2,75,000 equity shares of Lalitpur Power Generation Company Limited (LPGCL), a group company, held as investment, to Bajaj Power Venture Private Limited (BPVPL), another group company, at a price of Rs. 1,022 per share, aggregating to Rs. 28.11 crore. 3. The Government of India has implemented the New Labour Codes with effect from November 21, 2025, and has subsequently issued rules and FAQs to facilitate assessment of the related financial impact. Based on its assessment, the Group has recognised an additional provision of Rs. 13.86 crore during the quarter and year ended March 31, 2026. Considering the materiality of the amount and its regulatory-driven, non-recurring nature, the incremental provision has been disclosed as an exceptional item in the consolidated financial results. 4. Refer note below on restructuring of the outstanding Optionally Convertible Debentures (OCDs) and related financial obligations pursuant to the approved Resolution Plan. To implement the Resolution Plan, the Parent Company increased its authorised share capital from Rs. 500 crores comprising 500 crore equity shares of Re. 1 each to Rs. 13,000 crores comprising (i) 3,000 crore equity shares of Re. 1 each aggregating to Rs. 3,000 crore and (ii) 10,000 crore Compulsorily Convertible Preference Shares (CCPS) of Re. 1 each aggregating to Rs. 10,000 crores. During the quarter and year ended March 31, 2026, the subscribed and paid-up equity share capital of the Parent Company increased from Rs. 127.74 crore to Rs. 237.39 crore pursuant to the allotment of 109,65,82,534 equity shares of Re. 1 each to lenders towards conversion of a portion of the accrued Yield to Maturity (YTM) obligations. The equity shares were allotted at an issue price of Rs. 5.12 per share, including securities premium of Rs. 4.12 per share. Further, the Parent Company allotted 2,810,88,20,184 Compulsorily Convertible Preference Shares (CCPS) of face value Re. 1 each, aggregating to Rs. 2,810.88 crore, to lenders towards settlement of the balance accrued YTM and Right of Recompense (‘RoR’) obligations in accordance with the approved restructuring framework. The equity shares and CCPS allotted on a preferential basis shall remain subject to the applicable lock-in requirements prescribed under the SEBI (Issue of Capital and Disclosure Requirements) Regulations, as amended. 5. The consortium of lenders approved the Resolution Plan submitted by the Parent Company for restructuring its outstanding Optionally Convertible Debentures (OCDs) and related financial obligations under the Reserve Bank of India Prudential Framework for Resolution of Stressed Assets dated June 7, 2019. Pursuant to the Inter-Creditor Agreement (ICA) entered by the lenders on April 28, 2025, the Resolution Plan was approved by all lenders and the necessary restructuring documents were executed on March 26, 2026. The plan became effective upon fulfilment of the stipulated conditions precedent, with effect from April 1, 2025. The salient features of the Resolution Plan are set out below: a) The outstanding OCD amount of Rs. 3,215.31 crore (after repayment of the first instalment of Rs. 267.94 crore) continues as the same instrument with revised terms and conditions. b) The coupon rate on the OCDs has been revised from 2.50% per annum to 0.20% per annum. c) No further YTM and RoR shall accrue on the outstanding restructured OCDs. d) The OCDs are repayable in 10 annual instalments commencing from March 31, 2031, and ending on March 31, 2040, after a moratorium period of five years. e) YTM accrued on the OCDs up to March 31, 2025, amounted to Rs. 3,584.95 crore, out of which (i) Rs. 645.09 crore has been paid during FY 2025-26, including tax deducted at source, (ii) Rs. 570.01 crore has been converted into equity through issuance of 1,11,33,06,099 equity shares of face value Re. 1 each at an issue price of Rs. 5.12 per share, including securities premium of Rs. 4.12 per share, and (iii) the balance YTM liability of Rs. 2,369.85 crore has been settled through issuance of 23,69,85,06,606 CCPS of face value Re. 1 each carrying a coupon dividend of 0.01% per annum. f) The accrued Right of Recompense (‘RoR’) payable to lenders, amounting to Rs. 485.60 crore as of March 31, 2025, in accordance with the terms of the Master Restructuring Agreement executed in December 2014 under the Joint Lenders’ Forum restructuring framework, was settled through conversion into 485,59,80,947 CCPS of face value Re. 1 each. g) In respect of one lender, the Resolution Plan had been accepted prior to March 31, 2026, through its sanction letter; however, 1,67,23,565 equity shares aggregating to Rs. 8.57 crore and 44,56,67,369 CCPS aggregating to Rs. 44.57 crore were allotted on April 1, 2026, towards conversion of YTM and RoR. Accordingly, the aforesaid YTM and RoR aggregating to Rs. 53.14 crore have been disclosed as share application money pending allotment in the consolidated financial results. 6. During the current financial year, YTM obligations aggregating to Rs. 3,584.95 crore and RoR obligations aggregating to Rs. 485.60 crore arising under earlier restructuring arrangements and that had earlier been disclosed as contingent liabilities, crystallised pursuant to the implementation of the approved Resolution Plan. The management has assessed that the aforesaid obligations, though finalised and determined in FY 2025-26, substantially relate to earlier reporting periods and that recognition of the entire amount in FY 2025-26 would not appropriately reflect the financial performance of the current year. Accordingly, the financial results for the previous periods have been retrospectively restated in accordance with Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors and the recognition principles prescribed under Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets, as applicable. Of the aforesaid amounts, on the above basis, YTM of Rs. 2,885.39 crore and RoR of Rs. 429.64 crore relating to periods up to March 31, 2024 have been adjusted against opening retained earnings, while YTM of Rs. 699.56 crore and RoR of Rs. 55.96 crore pertaining to FY 2024-25 have been recognised in the comparative Statement of Profit and Loss as finance cost with corresponding increase in other financial liabilities pursuant to retrospective restatement. Accordingly, comparative financial information including earnings per share for FY 2024-25 has been restated. Consequent to the aforesaid retrospective restatement, opening retained earnings as at April 1, 2024 stand reduced by Rs.3,315.03 crore on account of recognition of YTM and RoR obligations pertaining to periods up to March 31, 2024. 7. During the quarter, Lalitpur Power Generation Co. Ltd., a group entity and related party, extended a inter corporate deposit of Rs. 369.21 crore to the Parent Company. The funds were utilised towards payment of Yield to Maturity (YTM) on Optionally Convertible Debentures (OCDs), including applicable tax deducted at source, in accordance with the approved Resolution Plan. 8. As stipulated under the restructuring agreements, certain plant and machinery, furniture and fixtures, and other equipment pertaining to the erstwhile Board Division (Ecotec) of parent company have been identified by the consortium of lenders as noncore assets. The lenders have accordingly initiated a bid process for disposal of the identified assets of the Board Division. Consequently, such assets have been classified as assets held for sale in accordance with Ind AS 105. 9. Pursuant to Notification No. UPERC/Secretary/CRE Regulations/2024/014 dated October 17, 2025, issued by the Uttar Pradesh Electricity Regulatory Commission revising the tariff for power supplied from captive and renewable energy generating plants with retrospective effect from April 1, 2024, the Parent Company has recognised differential revenue of Rs. 13.82 crore during the year ended March 31, 2026, pertaining to the financial year ended March 31, 2025. 10. The Group reported positive EBITDA for the quarter and year ended March 31, 2026, and had a positive net worth as at that date. In earlier periods, the Parent Company’s operations and liquidity position were adversely affected by constrained availability of sugarcane and lower sugar recovery, primarily due to delays in payment of cane dues, which led to a reduction in cane area and, consequently, adversely impacted operational cash flows. During the year, the Parent Company undertook various measures to improve its operational and financial performance. Pursuant to implementation of the approved Resolution Plan (refer note above), the sustainable debt has been repaid, and the unsustainable debt has been restructured. The restructuring, inter alia, provides for a moratorium of five years on repayment of OCDs, reduction in the coupon rate to 0.20% per annum and cessation of further accrual of YTM and RoR. These measures are expected to reduce finance costs, improve liquidity and support operational improvements, including cane development, improved sugar recovery and strengthening of overall operating efficiencies. The lenders have also acknowledged the initiatives undertaken by the Parent Company to improve plant efficiency, optimise energy usage and strengthen cane development activities. Further, the Parent Company is pursuing its claim aggregating approximately Rs. 1,961 crores (including interest up to March 31, 2026) under the Sugar Industry Promotion Policy, 2004, which is presently sub judice. Management expects a favourable outcome in this matter, which would further strengthen the Parent Company’s financial position and liquidity. Having regard to the above factors, including implementation of the debt restructuring plan, improvement in liquidity position, operational improvements and the industry outlook, management is of the view that the Group will be able to realise its assets and discharge its liabilities in the normal course of business. Accordingly, these consolidated financial results have been prepared on a going concern basis. The auditors have referred to the above matter in their audit report on the financial results for the quarter and year ended March 31, 2026. 11. Previous period figures have been regrouped, rearranged, reworked and/or restated, wherever considered necessary, to conform to the current period classification and presentation. 12. The figures for the quarter ended March 31, 2026, and March 31, 2025, are the balancing figures between the audited figures for the full financial year and the published year-to-date figures up to the third quarter of the respective financial years, which were subject to limited review by the auditors. The figures included in the statement of consolidated financial results have been approved by the holding Company's Board of Directors, pursuant to regulation 33(8) of SEBI (Listing Obligations and Disclosure Requirement) Regulations 2015 as amended. The figures of the two foreign subsidiaries for the quarter and the year ended March 31, 2026 are management certified. 13. The above audited consolidated financial results for the quarter and year ended March 31, 2026 were reviewed by the Audit Committee and thereafter, approved by the Board of Directors and were taken on record at their respective meetings held on May 29, 2026. For Bajaj Hindusthan Sugar Limited Sd/- AJAY KUMAR SHARMA Managing Director DIN 09607745 Place: Lucknow Dated: May 29, 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

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 7,13,618.00
Capital work-in-progress 4,113.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 8.00
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 3,56,905.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current assets 13,581.00
2 Other non-current financial assets 685.00
Total of other non-current financial assets 14,266.00
Total non-current financial assets 3,71,171.00
Deferred tax assets (net) 0.00
Other non-current assets
Total of other non-current assets
Total non-current assets 10,88,910.00
2 Current assets
Inventories 2,42,478.00
Current financial asset
Current investments 0.00
Trade receivables, current 9,863.00
Cash and cash equivalents 8,713.00
Bank balance other than cash and cash equivalents 77.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 72,544.00
Total current financial assets 91,197.00
Current tax assets (net) 1,533.00
Other current assets
Total of other current assets
Total current assets 3,35,208.00
3 Non-current assets classified as held for sale 6,261.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 14,30,379.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,04,809.00
Other equity 76,263.00
Total equity attributable to owners of parent 3,81,072.00
Non controlling interest 128.00
Total equity 3,81,200.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,15,789.00
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
Total of other non-current financial liabilities
Total non-current financial liabilities 3,15,789.00
Provisions, non-current 10,971.00
Deferred tax liabilities (net) 1,14,061.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 4,40,821.00
Current liabilities
Current financial liabilities
Borrowings, current 38,712.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 149.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,19,584.00
Total Trade payable 3,19,733.00
Other current financial liabilities
1 Other current financial liabilities 2,42,060.00
2 Other current liabilities 4,201.00
Total of other current financial liabilities 2,46,261.00
Total current financial liabilities 6,04,706.00
Other current liabilities
Total of other current liabilities
Provisions, current 3,550.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 6,08,256.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 102.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 10,49,179.00
Total equity and liabilites 14,30,379.00
Disclosure of notes on assets and liabilities



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 01-01-2026 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 1,93,838.00 5,82,412.00
2 Distillery 21,560.00 56,841.00
3 Power 42,358.00 84,233.00
4 Others 1,268.00 3,751.00
Total Segment Revenue 2,59,024.00 7,27,237.00
Less: Inter segment revenue 92,153.00 1,81,761.00
Revenue from operations 1,66,871.00 5,45,476.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 19,306.00 6,014.00
2 Distillery 6,388.00 7,290.00
3 Power 6,679.00 5,569.00
4 Others (29.00) (1,032.00)
Total Profit before tax 32,344.00 17,841.00
i. Finance cost 1,810.00 3,305.00
ii. Other Unallocable Expenditure net off Unallocable income 638.00 2,014.00
Profit before tax 29,896.00 12,522.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 8,47,550.00 8,47,550.00
2 Distillery 95,853.00 95,853.00
3 Power 2,48,798.00 2,48,798.00
4 Others 20,597.00 20,597.00
Total Segment Asset 12,12,798.00 12,12,798.00
Un-allocable Assets 2,17,581.00 2,17,581.00
Net Segment Asset 14,30,379.00 14,30,379.00
4 Segment Liabilities
Segment Liabilities
1 Sugar 3,47,773.00 3,47,773.00
2 Distillery 4,263.00 4,263.00
3 Power 843.00 843.00
4 Others 3,111.00 3,111.00
Total Segment Liabilities 3,55,990.00 3,55,990.00
Un-allocable Liabilities 6,93,189.00 6,93,189.00
Net Segment Liabilities 10,49,179.00 10,49,179.00
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 01-01-2026 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 Items that will not be reclassified to profit or loss 26,906.00 (3,487.00)
Total Amount of items that will not be reclassified to profit and loss 26,906.00 (3,487.00)
2 Income tax relating to items that will not be reclassified to profit or loss 3,622.00 (5,123.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (27.00) 19.00
Total Amount of items that will be reclassified to profit and loss (27.00) 19.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 23,257.00 1,655.00



Cash flow statement, indirect

Amount in (Lakhs)

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 12,537.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,305.00
Adjustments for decrease (increase) in inventories 25,482.00
Adjustments for decrease (increase) in trade receivables, current 612.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 (38,745.00)
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 21,556.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (327.00)
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 (19.00)
Adjustments for dividend income 0.00
Adjustments for interest income 285.00
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) (362.00)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 11,217.00
Net cash flows from (used in) operations 23,754.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 797.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 22,957.00
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 1,039.00
Purchase of property, plant and equipment 11,639.00
Proceeds from sales of investment property 65,890.00
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 (86.00)
Cash advances and loans made to other parties (168.00)
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 281.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 385.00
Net cash flows from (used in) investing activities 56,210.00
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 39,037.00
Repayments of borrowings 28,391.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 88,218.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (77,572.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,595.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,595.00
Cash and cash equivalents cash flow statement at beginning of period 7,118.00
Cash and cash equivalents cash flow statement at end of period 8,713.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Sidharth N Jain & Company Yes 31-07-2027