Integrated Filing — IndAS



General information about company

Scrip Code 500354
NSE Symbol RAJSREESUG
MSEI Symbol NOTLISTED
ISIN INE562B01019
Name of company RAJSHREE SUGARS & CHEMICALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 20-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 20-07-2026   14:45:00
End date and time of board meeting 20-07-2026   16:05:00
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
The Company has not defaulted in the repayment of any loans or debt securities as at 30th June 2026



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 15,322.53 15,322.53
Other income 17.58 17.58
Total income 15,340.11 15,340.11
2 Expenses
(a) Cost of materials consumed 3,005.15 3,005.15
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 10,990.89 10,990.89
(d) Employee benefit expense 1,162.65 1,162.65
(e) Finance costs 377.08 377.08
(f) Depreciation, depletion and amortisation expense 573.70 573.70
(f) Other Expenses
1 Other Expenses 1,563.60 1,563.60
Total other expenses 1,563.60 1,563.60
Total expenses 17,673.07 17,673.07
3 Total profit before exceptional items and tax (2,332.96) (2,332.96)
4 Exceptional items 0.00 0.00
5 Total profit before tax (2,332.96) (2,332.96)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (2,332.96) (2,332.96)
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 (2,332.96) (2,332.96)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (2,332.96) (2,332.96)
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 3,313.56 3,313.56
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 -7.04 -7.04
Diluted earnings (loss) per share from continuing operations -7.04 -7.04
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 -7.04 -7.04
Diluted earnings (loss) per share from continuing and discontinued operations -7.04 -7.04
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) Notes: 1. This statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 20th July 2026.A limited review of the same has been conducted by the statutory auditors of the Company. 2. The Company classifies its businesses into three categories:Sugar,Cogeneration,and Distillery. This reporting complies with the Ind AS segment reporting principles. 3. The Company does not have any subsidiary, associate, or joint venture company(ies) as of 30th June 2026. 4. The provision for tax will be considered in the annual financial statements. 5. Previous period figures have been regrouped wherever necessary to conform to the current period's classification.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 12,430.47 12,430.47
2 Cogeneration 0.0042011 0.0042011
3 Distillery 3,326.92 3,326.92
4 Unallocated 0.00 0.00
Total Segment Revenue 16,177.50 16,177.50
Less: Inter segment revenue 854.97 854.97
Revenue from operations 15,322.53 15,322.53
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar (1,568.78) (1,568.78)
2 Cogeneration (130.05) (130.05)
3 Distillery 138.30 138.30
4 Unallocated 0.00 0.00
Total Profit before tax (1,560.53) (1,560.53)
i. Finance cost 377.08 377.08
ii. Other Unallocable Expenditure net off Unallocable income 395.35 395.35
Profit before tax (2,332.96) (2,332.96)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 41,139.97 41,139.97
2 Cogeneration 7,540.75 7,540.75
3 Distillery 8,956.31 8,956.31
4 Unallocated 0.00 0.00
Total Segment Asset 57,637.03 57,637.03
Un-allocable Assets 0.00 0.00
Net Segment Asset 57,637.03 57,637.03
4 Segment Liabilities
Segment Liabilities
1 Sugar 32,735.60 32,735.60
2 Cogeneration 123.69 123.69
3 Distillery 664.74 664.74
4 Unallocated 152.33 152.33
Total Segment Liabilities 33,676.36 33,676.36
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 33,676.36 33,676.36
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Company classifies its businesses into three categories:Sugar,Cogeneration,and Distillery. This reporting complies with the Ind AS segment reporting principles.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
Total Amount of items that will not be reclassified to profit and loss
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
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 0.00 0.00





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 S. Krishnamoorthy & Co Yes 31-03-2029