Integrated Filing — IndAS



General information about company

Scrip Code 540649
NSE Symbol AVADHSUGAR
MSEI Symbol NOTLISTED
ISIN INE349W01017
Name of company AVADH SUGAR & ENERGY 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 05-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 05-11-2026   12:00:00
End date and time of board meeting 05-11-2026   13:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 13-05-2024
Indicate Company website link for updated RPT policy of the Company https://www.birla-sugar.com/Assets/Avadh/Avadh-Sugar-Related-Party-Transaction-Policy-.pdf
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
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 65,156.67 1,43,081.73
Other income 336.99 516.61
Total income 65,493.66 1,43,598.34
2 Expenses
(a) Cost of materials consumed 1,088.77 10,193.21
(b) Purchases of stock-in-trade 110.29 453.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 53,205.41 1,11,297.87
(d) Employee benefit expense 2,835.12 5,424.43
(e) Finance costs 1,316.09 3,546.14
(f) Depreciation, depletion and amortisation expense 1,572.05 3,130.12
(f) Other Expenses
1 Other Expenses 4,098.67 8,248.88
Total other expenses 4,098.67 8,248.88
Total expenses 64,226.40 1,42,294.45
3 Total profit before exceptional items and tax 1,267.26 1,303.89
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,267.26 1,303.89
6 Tax expense
7 Current tax 277.85 277.85
8 Deferred tax (15.02) (1.82)
9 Total tax expenses 262.83 276.03
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 1,004.43 1,027.86
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 1,004.43 1,027.86
17 Other comprehensive income net of taxes 886.06 618.22
18 Total Comprehensive Income for the period 1,890.49 1,646.08
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 2,001.84 2,001.84
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 5.01 5.13
Diluted earnings (loss) per share from continuing operations 5.01 5.13
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 5.01 5.13
Diluted earnings (loss) per share from continuing and discontinued operations 5.01 5.13
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,24,795.72
Capital work-in-progress 2,541.26
Investment property 0.00
Goodwill 19.81
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 7,899.95
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 OTHER FINANCIAL ASSETS 204.76
Total of other non-current financial assets 204.76
Total non-current financial assets 8,104.71
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 1,719.18
Total of other non-current assets 1,719.18
Total non-current assets 1,37,180.68
2 Current assets
Inventories 26,769.74
Current financial asset
Current investments 1,002.00
Trade receivables, current 1,552.05
Cash and cash equivalents 299.65
Bank balance other than cash and cash equivalents 156.03
Loans, current 55.92
Other current financial assets
Total of other current financial assets 298.27
Total current financial assets 3,363.92
Current tax assets (net) 2,151.82
Other current assets
1 Other current assets 2,349.12
2 BIOLOGICAL ASSETS 25.22
Total of other current assets 2,374.34
Total current assets 34,659.82
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,71,840.50
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,001.84
Other equity 1,10,088.45
Total equity attributable to owners of parent 1,12,090.29
Non controlling interest
Total equity 1,12,090.29
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 26,020.72
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 LEASE LIABILITIES 167.94
Total of other non-current financial liabilities 167.94
Total non-current financial liabilities 26,188.66
Provisions, non-current 158.96
Deferred tax liabilities (net) 11,899.60
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 38,247.22
Current liabilities
Current financial liabilities
Borrowings, current 15,094.99
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 379.31
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,326.22
Total Trade payable 1,705.53
Other current financial liabilities
1 Other current financial liabilities 2,073.73
Total of other current financial liabilities 2,073.73
Total current financial liabilities 18,874.25
Other current liabilities 1,663.23
1 Other current liabilities 1,663.23
Total of other current liabilities 1,663.23
Provisions, current 965.51
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 21,502.99
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 59,750.21
Total equity and liabilites 1,71,840.50
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 59,435.21 1,25,655.02
2 DISTILLERY 7,272.66 23,014.00
3 CO-GENERATION 0.0043877 1,950.17
4 OTHERS 0.0010531 0.0034579
Total Segment Revenue 67,251.95 1,50,964.98
Less: Inter segment revenue 2,095.28 7,883.25
Revenue from operations 65,156.67 1,43,081.73
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SUGAR 3,589.53 4,507.04
2 DISTILLERY (24.42) 2,050.12
3 CO-GENERATION (873.07) (1,229.68)
4 OTHERS (0.12) 3.76
Total Profit before tax 2,691.92 5,331.24
i. Finance cost 1,316.09 3,546.14
ii. Other Unallocable Expenditure net off Unallocable income 108.57 481.21
Profit before tax 1,267.26 1,303.89
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SUGAR 1,13,989.68 1,13,989.68
2 DISTILLERY 15,565.69 15,565.69
3 CO-GENERATION 29,306.95 29,306.95
4 OTHERS 33.55 33.55
Total Segment Asset 1,58,895.87 1,58,895.87
Un-allocable Assets 12,944.63 12,944.63
Net Segment Asset 1,71,840.50 1,71,840.50
4 Segment Liabilities
Segment Liabilities
1 SUGAR 5,270.65 5,270.65
2 DISTILLERY 790.02 790.02
3 CO-GENERATION 297.02 297.02
4 OTHERS 0.91 0.91
Total Segment Liabilities 6,358.60 6,358.60
Un-allocable Liabilities 53,391.61 53,391.61
Net Segment Liabilities 59,750.21 59,750.21
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 Amount of items that will not be reclassified to profit and loss 1,033.85 721.25
Total Amount of items that will not be reclassified to profit and loss 1,033.85 721.25
2 Income tax relating to items that will not be reclassified to profit or loss 147.79 103.03
3 Amount of items that will be reclassified to profit and loss
1 AMOUNT THAT WILL BE RECLASSIFIED TO PROFIT AND LOSS 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 886.06 618.22



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,303.89
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,546.14
Adjustments for decrease (increase) in inventories 1,16,516.43
Adjustments for decrease (increase) in trade receivables, current 4,343.68
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,205.35)
Adjustments for decrease (increase) in other non-current assets (149.77)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (36.17)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (15,890.34)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (359.11)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,130.21
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 17.71
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (196.49)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 185.77
Adjustments for interest income 39.32
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (103.96)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,09,387.89
Net cash flows from (used in) operations 1,10,691.78
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,106.61
Other inflows (outflows) of cash (0.82)
Net cash flows from (used in) operating activities 1,09,584.35
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 255.93
Purchase of property, plant and equipment 3,739.48
Proceeds from sales of investment property 0.00
Purchase of investment property 1,002.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 4.55
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 185.77
Interest received 32.12
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (0.01)
Net cash flows from (used in) investing activities (4,272.22)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 99,543.18
Payments of lease liabilities 45.67
Dividends paid 2,001.84
Interest paid 3,612.36
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,05,203.05)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 109.08
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 109.08
Cash and cash equivalents cash flow statement at beginning of period 190.57
Cash and cash equivalents cash flow statement at end of period 299.65





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Avadh Sugar & Energy Limited NANDINI NOPANY Non-Executive Chairperson Any other transaction Sitting Fees to Non Executive Directors As approved by the Board of Directors 1.00 0.00 0.00
2 Avadh Sugar & Energy Limited CHANDRA SHEKHAR NOPANY Co-Chairperson & Managing Director Remuneration As approved by the Nomination and Remuneration Committee, Board of Directors and shareholders 150.00 14.91 10.00
3 Avadh Sugar & Energy Limited SUTLEJ TEXTILES & INDUSTRIES LIMITED Key Management Personnel Any other transaction RENT PAID None 14.01 0.00 16.53
4 Avadh Sugar & Energy Limited SUTLEJ TEXTILES & INDUSTRIES LIMITED Key Management Personnel Any other transaction REIMBURSEMENT OF EXPENSES None 40.66 12-05-2026 70.34 0.00 35.03
5 Avadh Sugar & Energy Limited MAGADH SUGAR & ENERGY LIMITED Key Management Personnel Any other transaction REIMBURSEMENT OF EXPENSES None 31.01 12-05-2026 48.82 0.00 0.00
6 Avadh Sugar & Energy Limited YASHOVARDHAN INVESTMENT & TRADING COMPANY LIMITED PROMOTER GROUP Any other transaction REIMBURSEMENT OF EXPENSES None 20.00 05-11-2026 20.00 0.00 23.60
7 Avadh Sugar & Energy Limited RONSON TRADERS LIMITED PROMOTER GROUP Any other transaction REIMBURSEMENT OF EXPENSES None 30.00 05-11-2026 30.00 0.00 35.40
8 Avadh Sugar & Energy Limited PAHARPUR COOLING TOWERS LIMITED Key Management Personnel Purchase of fixed assets None 23.22 05-11-2026 23.22 0.00 1.50
9 Avadh Sugar & Energy Limited GANGES SECURITIES LIMITED PROMOTER GROUP Any other transaction RENT PAID None 12.50 0.00 0.00
10 Avadh Sugar & Energy Limited PALASH SECURITIES LIMITED PROMOTER GROUP Any other transaction RENT PAID None 5.00 0.00 0.00
11 Avadh Sugar & Energy Limited MAGADH SUGAR & ENERGY LIMITED Key Management Personnel Sale of goods or services None 0.75 0.00 0.00
12 Avadh Sugar & Energy Limited MORTON FOODS LIMITED Key Management Personnel Sale of goods or services None 256.62 0.00 188.61
13 Avadh Sugar & Energy Limited THE OUDH TRADING COMPANY PRIVATE LIMITED PROMOTER GROUP Purchase of goods or services None 22.77 0.00 2.86
14 Avadh Sugar & Energy Limited SUTLEJ TEXTILES & INDUSTRIES LIMITED Key Management Personnel Purchase of fixed assets None 30.33 05-11-2026 30.33 0.00 35.79
15 Avadh Sugar & Energy Limited NANDINI NOPANY Non-Executive Chairperson Any other transaction Commission None 0.00 12.26 0.00
16 Avadh Sugar & Energy Limited CHANDRA SHEKHAR NOPANY Co-Chairperson & Managing Director Any other transaction Commission None 0.00 5.14 0.00
Total value of transaction during the reporting period 685.36