| 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 | Consolidated |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 62,711.14 | 62,711.14 | |
| Other income | 1,068.84 | 1,068.84 | |
| Total income | 63,779.98 | 63,779.98 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 38,298.75 | 38,298.75 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (3,544.76) | (3,544.76) |
| (d) | Employee benefit expense | 4,726.16 | 4,726.16 |
| (e) | Finance costs | 50.42 | 50.42 |
| (f) | Depreciation, depletion and amortisation expense | 1,979.15 | 1,979.15 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel | 9,252.08 | 9,252.08 |
| 2 | Other Expenses | 6,639.06 | 6,639.06 |
| Total other expenses | 15,891.14 | 15,891.14 | |
| Total expenses | 57,400.86 | 57,400.86 | |
| 3 | Total profit before exceptional items and tax | 6,379.12 | 6,379.12 |
| 4 | Exceptional items | (70.22) | (70.22) |
| 5 | Total profit before tax | 6,308.90 | 6,308.90 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,268.35 | 1,268.35 |
| 8 | Deferred tax | 266.28 | 266.28 |
| 9 | Total tax expenses | 1,534.63 | 1,534.63 |
| 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 | 4,774.27 | 4,774.27 |
| 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 | (111.31) | (111.31) |
| 16 | Total profit (loss) for period | 4,662.96 | 4,662.96 |
| 17 | Other comprehensive income net of taxes | (309.49) | (309.49) |
| 18 | Total Comprehensive Income for the period | 4,353.47 | 4,353.47 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 4,560.90 | 4,560.90 | |
| Total profit or loss, attributable to non-controlling interests | 102.06 | 102.06 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 4,174.01 | 4,174.01 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 179.46 | 179.46 | |
| 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 | 3.36 | 3.36 | |
| Diluted earnings (loss) per share from continuing operations | 3.36 | 3.36 | |
| 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 | 3.36 | 3.36 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.36 | 3.36 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 1.2500 | 1.2500 |
| 26 | Interest service coverage ratio | 1.2100 | 1.2100 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| 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.In respect of Asscociate Company (APL), during the Financial Year 2019-20, the Company (APL) has initiated the process of renewal of the Land Lease on which the plant is located with Visakhapatnam Port Authority (VPA) for a further period of 30 years with effect from 27.06.2019. APL has submitted its Technical & Financial Bid against the tender floated by VPA. As APL was the sole bidder for the Tender, VPA accepted both Technical Bid & Financial Bid. Later -on, VPA has cancelled the tender and issued re-tender. Aggrieved by the action of VPA, APL has filed a writ petition under Article 226 before the Hon’ble High Court of Andhra Pradesh. The Hon’ble High Court of Andhra Pradesh has allowed the writ Petition filed by the APL seeking the cancellation of the order dated 18.08.2020, cancelling the tender notification dated 07.08.2019 and fresh tender notification dated 24.08.2020 issued by VPA towards the lease of the land and directed VPA to execute the lease deed, vide its order dated 25th February 2022. Further, on 19th March 2022, APL has written a letter to the Chief Engineer, VPA requesting him to kindly finalise the land lease deed and fix-up the date for execution of the said lease deed. VPA has preferred an appeal against the Hon’ble High Court of Andhra Pradesh Order dated 25.02.2022 before division bench of Hon’ble High Court of Andhra Pradesh and the Hon’ble High Court has delivered its Judgement on 03.11.2025. Based on the Judgement, APL has addressed a letter to VPA for issue of tender as per Land Lease Policy guidelines 2015. Pending execution of the lease deed, APL has considered provisionally its bid amount for accounting of “Leases” in accordance with Ind AS 116, till the lease deed is executed. 5.In respect of Associate Company (APL), the plant was shutdown from 17.03.2026 in view of non-supply of Propylene by the lone supplier M/s Hindustan Petroleum Corporation Ltd., (HPCL) based on Government of India's order dated 5th March, 2026 due to the war between Iran and USA & Israel. Later on, M/s. HPCL has agreed to supply 117 MT's per day of Propylene with effect from 11.05.2026 based on the directions of Government of India. However, the prices offered by HPCL is not economical. Therefore, the Management has decided to continue the shutdown upto 4th August, 2026. 6.The above unaudited financial results of the Group 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. 7.Previous period figures have been re-grouped wherever necessary to conform the current period presentation. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | Consolidated | |||||
| 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 | 1,207.56 | 1,207.56 | ||||
| 4 | INDUSTRIAL CHEMICALS | 34,649.96 | 34,649.96 | ||||
| 5 | SOAP | 15,758.52 | 15,758.52 | ||||
| 6 | UNALLOCATED | 2,999.42 | 2,999.42 | ||||
| Total Segment Revenue | 76,069.76 | 76,069.76 | |||||
| Less: Inter segment revenue | 13,358.62 | 13,358.62 | |||||
| Revenue from operations | 62,711.14 | 62,711.14 | |||||
| 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 | 92.33 | 92.33 | ||||
| 4 | INDUSTRIAL CHEMICALS | 2,465.03 | 2,465.03 | ||||
| 5 | SOAP | 390.08 | 390.08 | ||||
| 6 | UNALLOCATED | (205.75) | (205.75) | ||||
| Total Profit before tax | 6,248.01 | 6,248.01 | |||||
| i. Finance cost | 50.42 | 50.42 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | 6,197.59 | 6,197.59 | |||||
| 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 | 5,027.70 | 5,027.70 | ||||
| 4 | INDUSTRIAL CHEMICALS | 38,347.59 | 38,347.59 | ||||
| 5 | SOAP | 8,064.80 | 8,064.80 | ||||
| 6 | UNALLOCATED | 85,369.30 | 85,369.30 | ||||
| Total Segment Asset | 2,24,421.17 | 2,24,421.17 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 2,24,421.17 | 2,24,421.17 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | SUGAR | 366.01 | 366.01 | ||||
| 2 | CHLOR-ALKALI | 19,148.19 | 19,148.19 | ||||
| 3 | POWER GENERATION | 637.85 | 637.85 | ||||
| 4 | INDUSTRIAL CHEMICALS | 6,536.46 | 6,536.46 | ||||
| 5 | SOAP | 1,099.25 | 1,099.25 | ||||
| 6 | UNALLOCATED | 15,197.99 | 15,197.99 | ||||
| Total Segment Liabilities | 42,985.75 | 42,985.75 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 42,985.75 | 42,985.75 | |||||
| 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 | 01-04-2026 | 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 | 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 re-classified to profit and loss | (297.04) | (297.04) |
| Total Amount of items that will not be reclassified to profit and loss | (297.04) | ||
| 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 | (309.49) | (309.49) |
| 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 | ||
|---|---|---|---|---|---|