Integrated Filing — IndAS



General information about company

Scrip Code 507490
NSE Symbol RANASUG
MSEI Symbol NOTLISTED
ISIN INE625B01014
Name of company Rana 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
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 14-08-2026   15:30:00
End date and time of board meeting 14-08-2026   17:10:00
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
There is no default on loan availed and Company has not raised any debt securities during the quarter ended 30.06.2026.



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 46,445.30 46,445.30
Other income 305.94 305.94
Total income 46,751.24 46,751.24
2 Expenses
(a) Cost of materials consumed 21,210.59 21,210.59
(b) Purchases of stock-in-trade 1,501.08 1,501.08
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 16,333.93 16,333.93
(d) Employee benefit expense 1,821.33 1,821.33
(e) Finance costs 626.45 626.45
(f) Depreciation, depletion and amortisation expense 966.58 966.58
(f) Other Expenses
1 Other Expenses 6,663.91 6,663.91
Total other expenses 6,663.91 6,663.91
Total expenses 49,123.87 49,123.87
3 Total profit before exceptional items and tax (2,372.63) (2,372.63)
4 Exceptional items 0.00 0.00
5 Total profit before tax (2,372.63) (2,372.63)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (307.37) (307.37)
9 Total tax expenses (307.37) (307.37)
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 (2,065.26) (2,065.26)
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 (2,065.26) (2,065.26)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (2,065.26) (2,065.26)
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 15,353.95 15,353.95
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 -1.35 -1.35
Diluted earnings (loss) per share from continuing operations -1.35 -1.35
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 -1.35 -1.35
Diluted earnings (loss) per share from continuing and discontinued operations -1.35 -1.35
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 The above Statement of Unaudited financial results for the quarter ended 30th June 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 14th Aug 2026 2 The statutory auditors have carried out a limited review of the above results for the quarter ended June 30 2026 as required under Regulation 33 of SEBI Listing and Other Disclosure Requirements Regulations 2015 3 Sugar being a seasonal Industry there is variation in the performance of the Company from Quarter to Quarter and results for the Quarter as such are not representative of annual Performance of the Company 4 The figures for the quarter ending 31st March 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the respective financial year which were only reviewed by the statutory auditors 5 Based on the nature of business activity the company has identified Sugar Distillery and Power as reportable segments 6 The results of the Company have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under section 133 of the Companies Act 2013 read with Companies Indian Accounting Standard Rules 2015 as amended 7 Previous Years Periods figures have been reclassified recasted regrouped where ever considered necessary 8 The Company is not a Large Corporate as per the applicability framework in terms of the SEBI Circular SEBI HO DDHS CIR P 2018 144 dated 26th Nov 2018



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 25,821.00 25,821.00
2 Power 2,677.89 2,677.89
3 Distillery 19,964.10 19,964.10
4 Unallocated 0.00 0.00
Total Segment Revenue 48,462.99 48,462.99
Less: Inter segment revenue 2,017.69 2,017.69
Revenue from operations 46,445.30 46,445.30
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar (3,261.14) (3,261.14)
2 Power (121.79) (121.79)
3 Distillery 2,050.14 2,050.14
4 Unallocated 0.00 0.00
Total Profit before tax (1,332.79) (1,332.79)
i. Finance cost 626.46 626.46
ii. Other Unallocable Expenditure net off Unallocable income 413.38 413.38
Profit before tax (2,372.63) (2,372.63)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 51,869.85 51,869.85
2 Power 12,249.19 12,249.19
3 Distillery 44,711.99 44,711.99
4 Unallocated 3,682.86 3,682.86
Total Segment Asset 1,12,513.89 1,12,513.89
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,12,513.89 1,12,513.89
4 Segment Liabilities
Segment Liabilities
1 Sugar 24,137.35 24,137.35
2 Power 9,364.66 9,364.66
3 Distillery 13,853.95 13,853.95
4 Unallocated 7,257.87 7,257.87
Total Segment Liabilities 54,613.83 54,613.83
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 54,613.83 54,613.83
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
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