Integrated Filing — IndAS



General information about company

Scrip Code 532673
NSE Symbol KMSUGAR
MSEI Symbol NOTLISTED
ISIN INE157H01023
Name of company K.M.SUGAR 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 22-10-2026
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 Single segment
Description of single segment Sugar
Start date and time of board meeting 05-11-2026   11:30:00
End date and time of board meeting 05-11-2026   16:00:00
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 18-05-2026
Indicate Company website link for updated RPT policy of the Company https://www.kmsugar.com/polices-of-kmsml/#1779428625207-00bdb445-e658
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
Their was no Default in period under review



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 19,433.00 36,345.00
Other income 359.00 689.00
Total income 19,792.00 37,034.00
2 Expenses
(a) Cost of materials consumed 52.00 115.00
(b) Purchases of stock-in-trade 6.00 21.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 14,594.00 29,162.00
(d) Employee benefit expense 413.00 811.00
(e) Finance costs 97.00 447.00
(f) Depreciation, depletion and amortisation expense 392.00 777.00
(f) Other Expenses
1 Other Expenses 1,081.00 1,702.00
Total other expenses 1,081.00 1,702.00
Total expenses 16,635.00 33,035.00
3 Total profit before exceptional items and tax 3,157.00 3,999.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,157.00 3,999.00
6 Tax expense
7 Current tax 783.00 992.00
8 Deferred tax 38.00 64.00
9 Total tax expenses 821.00 1,056.00
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 2,336.00 2,943.00
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 2,336.00 2,943.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 2,336.00 2,943.00
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 1,840.00 1,840.00
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 2.54 3.2
Diluted earnings (loss) per share from continuing operations 2.54 3.2
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 2.54 3.2
Diluted earnings (loss) per share from continuing and discontinued operations 2.54 3.2
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) The above unaudited financial results for the quarter and six months ended 30th September, 2026 were reviewed by the Audit Committee and thereafter approved by the Board of Directors at the meeting held on 5th November, 2026. The Statutory Auditors have carried out a limited review of the above financial results. 2.The above financial results have been prepared in accordance with Indian Accounting Standard ('Ind AS') referred to in the Companies (Indian Accounting Standard) Rules, 2015 prescribed under Section 133 of the Companies Act, 2013. 3. Sugar being seasonal industry, the performance of the Company varies from quarter to quarter and the results for the quarter as such may not be representative of the annual performance of the Company. 4. In terms of Ind AS 108 Operating Segments, the company does not have operating segments for the period as it is engaged mainly in manufacturing of sugar. 5. The Hon'ble National Company Law Tribunal, Allahabad Bench, Prayagraj (“NCLT”), vide its order dated August 19, 2026, has approved the Scheme of Arrangement (“Scheme”) between K M Sugar Mills Limited (Demerged Company) and K M Spirits and Allied Industries Limited (‘Resulting Company’) and their respective shareholders and creditors for the demerger of the Distillery Division. The Scheme became effective on October 01, 2026.(i) Distillery Division of K M Sugar Mills Limited has been demerged and vested in KM Spirits and Allied Industries Limited as a going concern w.e.f. the demerger appointed date of April 1, 2026. (ii)�Investment in the Resulting Company amounting to Rs.5.00 lakhs has been adjusted from the reserves, and all the carrying value of assets and liabilities of the distillery division have been transferred to the Resulting Company. The difference between the value of transferred assets and liabilities pertaining to the distillery division has been adjusted from the other equity.(iii) Pursuant to the Scheme, KM Spirits and Allied Industries Limited has allotted 1,84,00,034 fully paid Equity Shares of 10/- each to the shareholders of the Demerged Company on the record date, i.e., October 02, 2026 and therefore it has ceased to be a subsidiary of the Company. Accordingly, the Company is no longer required to prepare the consolidated financial results for the quarter ended on September 30, 2026.(iv)�Accordingly, the financial results of the Company for the quarter ended June 30, 2026 and the quarter and the six months ended September 30, 2026, do not include the financial performance of the Distillery Division of the Company. Moreover, the financial results of the Company for the quarter and six months ended on September 30, 2025 and year ended on March 31, 2026, have been restated to exclude the financial performance of the Distillery Division of the Company.(v) Brief particulars of the discontinued operations for the periods as detailed in odf. 6.Previous period figures have been regrouped /rearranged, wherever considered necessary, to make them comparable with the current period.



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 13,024.00
Capital work-in-progress 545.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 9.00
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 7,614.00
Trade receivables, non-current 0.00
Loans, non-current 1,325.00
Other non-current financial assets
1 other 47.00
2 Right to use assets 4,268.00
Total of other non-current financial assets 4,315.00
Total non-current financial assets 13,254.00
Deferred tax assets (net) 196.00
Other non-current assets
1 others 165.00
Total of other non-current assets 165.00
Total non-current assets 27,193.00
2 Current assets
Inventories 7,485.00
Current financial asset
Current investments 3,709.00
Trade receivables, current 26.00
Cash and cash equivalents 383.00
Bank balance other than cash and cash equivalents 216.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 94.00
Total current financial assets 4,428.00
Current tax assets (net)
Other current assets
1 Other current assets 348.00
Total of other current assets 348.00
Total current assets 12,261.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 39,454.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,840.00
Other equity 33,619.00
Total equity attributable to owners of parent 35,459.00
Non controlling interest
Total equity 35,459.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Others 12.00
Total of other non-current financial liabilities 12.00
Total non-current financial liabilities 26.00
Provisions, non-current 20.00
Deferred tax liabilities (net) 536.00
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 15.00
Total of other non-current liabilities 15.00
Total non-current liabilities 597.00
Current liabilities
Current financial liabilities
Borrowings, current 689.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 17.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 669.00
Total Trade payable 686.00
Other current financial liabilities
1 Other current financial liabilities 814.00
Total of other current financial liabilities 814.00
Total current financial liabilities 2,189.00
Other current liabilities 1,145.00
1 Other current liabilities 1,145.00
Total of other current liabilities 1,145.00
Provisions, current 64.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3,398.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 3,995.00
Total equity and liabilites 39,454.00
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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
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



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 3,999.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 448.00
Adjustments for decrease (increase) in inventories 29,015.00
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 738.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets (130.00)
Adjustments for other financial assets, non-current 132.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current (6,418.00)
Adjustments for increase (decrease) in other current liabilities (4.00)
Adjustments for increase (decrease) in other non-current liabilities 829.00
Adjustments for depreciation and amortisation expense 777.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current (10.00)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 151.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (281.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (2.00)
Other adjustments to reconcile profit (loss) 19.00
Other adjustments for non-cash items 35.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 24,997.00
Net cash flows from (used in) operations 28,996.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 28,996.00
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 27.00
Purchase of property, plant and equipment 236.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
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 0.00
Interest received 151.00
Income taxes paid (refund) 777.00
Other inflows (outflows) of cash (3,700.00)
Net cash flows from (used in) investing activities (4,535.00)
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 (23,694.00)
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 450.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (80.00)
Net cash flows from (used in) financing activities (24,224.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 237.00
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 237.00
Cash and cash equivalents cash flow statement at beginning of period 146.00
Cash and cash equivalents cash flow statement at end of period 383.00





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 K M SUGAR MILLS LTD ADITYA JHUNJHUNWALA Managing Director of K M Sugar Mills Ltd Remuneration Approved 122.59 0.00 317.08
2 K M SUGAR MILLS LTD NAINA DEVI JHUNJHUNWALA WTD and Mother of of K M Sugar Mills Ltd Remuneration Approved 24.00 0.00 12.00
3 K M SUGAR MILLS LTD S C AGGARWALA Executive Director-cum- CEO of K M Sugar Mills Ltd Remuneration Approved 33.28 0.00 2.81
4 K M SUGAR MILLS LTD VATSAL JHUNJHUNWALA Son of Managing Director of K M Sugar Mills Ltd Remuneration Approved 28.37 0.00 5.19
5 K M SUGAR MILLS LTD ARVIND KUMAR GUPTA CHIEF FINANCIAL OFFICER of K M Sugar Mills Ltd Remuneration Approved 13.00 0.00 0.00
6 K M SUGAR MILLS LTD RITIKA TANDON COMPANY SECRETARY of K M Sugar Mills Ltd Remuneration Approved 8.43 0.00 0.00
7 K M SUGAR MILLS LTD SHRI SHAKTI CREDITS LIMITED Entities with joint control or significant influence over entity Any other transaction Rent Expenses Approved 1.50 0.00 0.00
8 K M SUGAR MILLS LTD Zar International Pvt. Ltd. Entities with joint control or significant influence over entity Any other transaction Rent expenses Approved 0.00 0.00 1.14
9 K M SUGAR MILLS LTD Marvel Business Pvt Ltd Entities with joint control or significant influence over entity Any other transaction Rent Expenses Approved 3.60 0.00 5.78
10 K M SUGAR MILLS LTD K M Particle Board Pvt. Ltd. Entities with joint control or significant influence over entity Sale of goods or services Approved 1.63 0.00 1.36
11 K M SUGAR MILLS LTD K M Vyapar Ltd. Entities with joint control or significant influence over entity Any other transaction Rent Expenses Approved 75.00 0.00 13.91
12 K M SUGAR MILLS LTD K M Particle Board Pvt. Ltd. Entities with joint control or significant influence over entity Purchase of goods or services Approved 0.23 0.00 0.00
13 K M SUGAR MILLS LTD SONAR CASTINGS LIMITED Entities with joint control or significant influence over entity Loan Approved 400.00 0.00 400.00
14 K M SUGAR MILLS LTD SONAR CASTINGS LIMITED Entities with joint control or significant influence over entity Interest received Approved 51.67 0.00 0.00
15 K M SUGAR MILLS LTD SONAR CASTINGS LIMITED Entities with joint control or significant influence over entity Any other transaction Corporate Guarantee Approved 0.00 6,174.21 5,814.05
16 K M SUGAR MILLS LTD KM Strategic Investments and Holdings Pvt Ltd Entities with joint control or significant influence over entity Sale of goods or services Approved 563.35 0.00 0.00
17 K M SUGAR MILLS LTD SONAR CASTINGS LIMITED Entities with joint control or significant influence over entity Inter-corporate deposit Approved 600.00 1,525.00 925.00
18 K M SUGAR MILLS LTD Francoise Commerce Private limited Entities with joint control or significant influence over entity Sale of goods or services Approved 3,047.95 0.00 0.00
19 K M SUGAR MILLS LTD HH FOUNDATION Entities with joint control or significant influence over entity Any other transaction CSR expenditure Approved 15.00 0.00 0.00
20 K M SUGAR MILLS LTD KM Strategic Investments and Holdings Pvt Ltd Entities with joint control or significant influence over entity Advance Approved 0.00 0.00 198.54
Total value of transaction during the reporting period 4,989.60