Integrated Filing — IndAS



General information about company

Scrip Code 532460
NSE Symbol PONNIERODE
MSEI Symbol NOTLISETD
ISIN INE838E01017
Name of company PONNI SUGARS (ERODE) 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 24-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-07-2026
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 24-07-2026   12:00:00
End date and time of board meeting 24-07-2026   13:30:00
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
The Company does not have any loans and debt securities and hence this disclosure is 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 01-04-2026 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 9,187.00 9,187.00
Other income 313.00 313.00
Total income 9,500.00 9,500.00
2 Expenses
(a) Cost of materials consumed 4,211.00 4,211.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,808.00 2,808.00
(d) Employee benefit expense 754.00 754.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 288.00 288.00
(f) Other Expenses
1 Power and Fuel 945.00 945.00
2 Other Expenses 647.00 647.00
Total other expenses 1,592.00 1,592.00
Total expenses 9,653.00 9,653.00
3 Total profit before exceptional items and tax (153.00) (153.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (153.00) (153.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (30.00) (30.00)
9 Total tax expenses (30.00) (30.00)
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 (123.00) (123.00)
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 (123.00) (123.00)
17 Other comprehensive income net of taxes (1,164.00) (1,164.00)
18 Total Comprehensive Income for the period (1,287.00) (1,287.00)
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 860.00 860.00
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 -1.43 -1.43
Diluted earnings (loss) per share from continuing operations -1.43 -1.43
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 -1.43 -1.43
Diluted earnings (loss) per share from continuing and discontinued operations -1.43 -1.43
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. Sugar production being seasonal, performance of one quarter is not indicative of the trend for the whole year. 2. The Company at its 30th Annual General Meeting held on 24.06.2026 declared a dividend of Rs.5.00 per equity share that was paid on 25.06.2026. 3. The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of full financial year and the limited reviewed published year to date figures up to the third quarter of the financial year ended 31st March 2026. 4. The company during the current quarter has recognized additional tariff and interest income aggregating Rs.105 lakhs. It is based on the judgement of Appellate Tribunal for Electricity dated 03-09-2025 and in continuance of the revenue recognition norms followed in the earlier period. 5. The company does not have any subsidiary/associate/joint venture entity(ies) as on 30th June 2026. 6. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 24th July 2026. The statutory auditors have conducted a limited review of the financial results. For Ponni Sugars ( Erode) Ltd Chennai N Ramanathan 24.07.2026 Managing Director



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 8,389.00 8,389.00
2 Cogeneration 2,060.00 2,060.00
Total Segment Revenue 10,449.00 10,449.00
Less: Inter segment revenue 1,262.00 1,262.00
Revenue from operations 9,187.00 9,187.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar (494.00) (494.00)
2 Cogeneration 248.00 248.00
Total Profit before tax (246.00) (246.00)
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income (93.00) (93.00)
Profit before tax (153.00) (153.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 20,226.00 20,226.00
2 Cogeneration 12,585.00 12,585.00
Total Segment Asset 32,811.00 32,811.00
Un-allocable Assets 29,414.00 29,414.00
Net Segment Asset 62,225.00 62,225.00
4 Segment Liabilities
Segment Liabilities
1 Sugar 2,286.00 2,286.00
2 Cogeneration 251.00 251.00
Total Segment Liabilities 2,537.00 2,537.00
Un-allocable Liabilities 4,592.00 4,592.00
Net Segment Liabilities 7,129.00 7,129.00
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 01-04-2026 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
1 Effect of measuring Investments at fair value (1,362.00) (1,362.00)
Total Amount of items that will not be reclassified to profit and loss (1,362.00)
2 Income tax relating to items that will not be reclassified to profit or loss (198.00) (198.00)
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 (1,164.00) (1,164.00)