Integrated Filing — IndAS



General information about company

Scrip Code 590062
NSE Symbol ANDHRSUGAR
MSEI Symbol NA
ISIN INE715B01021
Name of company THE ANDHRA SUGARS 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 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
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 08-08-2026   11:55:00
End date and time of board meeting 08-08-2026   12:45:00
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
1.Default on loans and Debt securities is not applicable to our company.



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 37,756.78 37,756.78
Other income 987.94 987.94
Total income 38,744.72 38,744.72
2 Expenses
(a) Cost of materials consumed 15,237.84 15,237.84
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (937.49) (937.49)
(d) Employee benefit expense 3,827.49 3,827.49
(e) Finance costs 50.42 50.42
(f) Depreciation, depletion and amortisation expense 1,834.86 1,834.86
(f) Other Expenses
1 Power and Fuel 8,373.52 8,373.52
2 Other Expenses 4,294.99 4,294.99
Total other expenses 12,668.51 12,668.51
Total expenses 32,681.63 32,681.63
3 Total profit before exceptional items and tax 6,063.09 6,063.09
4 Exceptional items (70.22) (70.22)
5 Total profit before tax 5,992.87 5,992.87
6 Tax expense
7 Current tax 1,178.64 1,178.64
8 Deferred tax 276.31 276.31
9 Total tax expenses 1,454.95 1,454.95
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 4,537.92 4,537.92
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 4,537.92 4,537.92
17 Other comprehensive income net of taxes (347.95) (347.95)
18 Total Comprehensive Income for the period 4,189.97 4,189.97
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 2,711.01 2,711.01
Face value of equity share capital 2 2
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 3.35 3.35
Diluted earnings (loss) per share from continuing operations 3.35 3.35
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 3.35 3.35
Diluted earnings (loss) per share from continuing and discontinued operations 3.35 3.35
24 Debt equity ratio 0 0
25 Debt service coverage ratio 1.2100 1.2100
26 Interest service coverage ratio 1.1900 1.1900
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The unaudited financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). 2.The figures of the Fourth Quarter for Standalone Operations are the balancing figures between audited figures in respect of full financial year upto 31st March, 2026 and un-audited year to date figures upto the third quarter ended 31st December, 2025 which were subjected to limited review. 3.Increase in Profit during the period is mainly on account of increase in the selling prices of Chemical Products. 4.The above unaudited financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective Meetings held on 08.08.2026 and statutory auditors have carried out the limited review. 5.Previous period figures have been re-grouped wherever necessary to conform the current period presentation.



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 0.00 0.00
2 CHLOR-ALKALI 21,454.30 21,454.30
3 POWER GENERATION 0.0026662 0.0026662
4 INDUSTRIAL CHEMICALS 15,684.40 15,684.40
5 UNALLOCATED 2,999.42 2,999.42
Total Segment Revenue 40,404.74 40,404.74
Less: Inter segment revenue 2,647.96 2,647.96
Revenue from operations 37,756.78 37,756.78
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SUGAR (161.50) (161.50)
2 CHLOR-ALKALI 3,667.82 3,667.82
3 POWER GENERATION 66.42 66.42
4 INDUSTRIAL CHEMICALS 2,275.62 2,275.62
5 UNALLOCATED 194.93 194.93
Total Profit before tax 6,043.29 6,043.29
i. Finance cost 50.42 50.42
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 5,992.87 5,992.87
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SUGAR 3,123.15 3,123.15
2 CHLOR-ALKALI 84,488.63 84,488.63
3 POWER GENERATION 3,632.07 3,632.07
4 INDUSTRIAL CHEMICALS 27,964.01 27,964.01
5 UNALLOCATED 62,360.33 62,360.33
Total Segment Asset 1,81,568.19 1,81,568.19
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,81,568.19 1,81,568.19
4 Segment Liabilities
Segment Liabilities
1 SUGAR 366.01 366.01
2 CHLOR-ALKALI 19,148.19 19,148.19
3 POWER GENERATION 214.28 214.28
4 INDUSTRIAL CHEMICALS 1,856.17 1,856.17
5 UNALLOCATED 14,648.07 14,648.07
Total Segment Liabilities 36,232.72 36,232.72
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 36,232.72 36,232.72
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 Items that will not be re-classified to profit and loss (335.50) (335.50)
Total Amount of items that will not be reclassified to profit and loss (335.50)
2 Income tax relating to items that will not be reclassified to profit or loss 12.45 12.45
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 (347.95) (347.95)





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 BRAHMAYYA & CO Yes 29-02-2028