Integrated Filing — IndAS

General information about company
Scrip Code	532460
NSE Symbol	PONNIERODE
MSEI Symbol	NOTLISTED
ISIN	INE838E01017
Name of company	PONNI SUGARS (ERODE) LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	09-May-2025   12:00:00
End date and time of board meeting	09-May-2025   14:10:00
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	Declaration of unmodified opinion
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	2023-01-27
Indicate Company website link for updated RPT policy of the Company	https://ponnisugars.com/assets/images/Policies/RPT-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
The Company does not have any loans and debt securities and hence this disclosure is not applicable.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	944500000	3594600000
	Other income	18100000	119500000
	Total income	962600000	3714100000
2	Expenses
(a)	Cost of materials consumed	745200000	2535100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-241700000	-227800000
(d)	Employee benefit expense	51200000	238900000
(e)	Finance costs	300000	500000
(f)	Depreciation, depletion and amortisation expense	29000000	100800000
(f)	Other Expenses
1	Power and Fuel	175100000	529000000
2	Other Expenses	96300000	257200000
	Total other expenses	271400000	786200000
	Total expenses	855400000	3433700000
3	Total profit before exceptional items and tax	107200000	280400000
4	Exceptional items	0	0
5	Total profit before tax	107200000	280400000
6	Tax expense
7	Current tax	19000000	49100000
8	Deferred tax	42900000	38500000
9	Total tax expenses	61900000	87600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	45300000	192800000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	45300000	192800000
17	Other comprehensive income net of taxes	-384400000	-330500000
18	Total Comprehensive Income for the period	-339100000	-137700000
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	86000000	86000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5235300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.27	22.42
	Diluted earnings (loss) per share from continuing operations	5.27	22.42
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	5.27	22.42
	Diluted earnings (loss) per share from continuing and discontinued operations	5.27	22.42
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTES: n n1. The Board has recommended a dividend of Rs.3.00 per Equity Share of Rs.10/- for FY 2024-25. n n2. Sugar production being seasonal, performance of one quarter is not indicative of the trend for the nwhole year. n n3. The figures for the quarter ended 31st March, 2025 and 31st March 2024 are the balancing figures nbetween audited figures in respect of the full financial year and the published year to date figures nupto the end of the third quarter of the relevant financial year. Also the figures upto the end of the nthird quarter had only been reviewed and not subjected to audit. n n4. Applicable tax rate for FY 2024-25 has increased consequent to Finance (No.2) Act 2024, from n29.12% to 34.944%. As a result, Tax expenses for deferred tax has increased by Rs.528 lakhs for the ncurrent year, that has been fully recognised in the current quarter. n n5. The above financial results were reviewed by the Audit Committee and approved by the Board of nDirectors at the meeting held on 9th May 2025. n nttttttFor Ponni Sugars (Erode) Ltd n nChennaitttttttN Ramanathan n09.05.2025ttttt Managing Director

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1303000000
	Capital work-in-progress	112300000
	Investment property	0
	Goodwill	0
	Other intangible assets	1800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2551100000
	Trade receivables, non-current	38800000
	Loans, non-current	0
	Other non-current financial assets	2200000
	Total non-current financial assets	2592100000
	Deferred tax assets (net)	0
	Other non-current assets	10600000
	Total non-current assets	4019800000
2	Current assets
	Inventories	1149100000
	Current financial asset
	Current investments	0
	Trade receivables, current	306200000
	Cash and cash equivalents	52400000
	Bank balance other than cash and cash equivalents	211900000
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	570500000
	Current tax assets (net)	8500000
	Other current assets	51500000
	Total current assets	1779600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5799400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	86000000
	Other equity	5235300000
	Total equity attributable to owners of parent	5321300000
	Non controlling interest
	Total equity	5321300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	7900000
	Deferred tax liabilities (net)	186900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	194800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	17800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	140900000
	Total Trade payable	158700000
	Other current financial liabilities	54800000
	Total current financial liabilities	213500000
	Other current liabilities	68100000
	Provisions, current	1700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	283300000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	478100000
	Total equity and liabilites	5799400000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Sugar	829900000	3260200000
2	Cogeneration	378300000	1247800000
	Total Segment Revenue	1208200000	4508000000
	Less: Inter segment revenue	263700000	263700000
	Revenue from operations	944500000	3594600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	75300000	121700000
2	Cogeneration	44300000	150400000
	Total Profit before tax	119600000	272100000
	i. Finance cost	300000	300000
	ii. Other Unallocable Expenditure net off Unallocable income	12100000	12100000
	Profit before tax	107200000	280400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	2010900000	2010900000
2	Cogeneration	964600000	964600000
	Total Segment Asset	2975500000	2975500000
	Un-allocable Assets	2823900000	2823900000
	Net Segment Asset	5799400000	5799400000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	219100000	219100000
2	Cogeneration	60200000	60200000
	Total Segment Liabilities	279300000	279300000
	Un-allocable Liabilities	198800000	198800000
	Net Segment Liabilities	478100000	478100000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Effect of measuring Investments at fair value	-451600000	-351800000
2	Actuarial gain on employee defined benefit obligation	2400000	2400000
	Total Amount of items that will not be reclassified to profit and loss	-449200000	-349400000
2	Income tax relating to items that will not be reclassified to profit or loss	-64800000	-18900000
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	0
5	Total Other comprehensive income	-384400000	-330500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			280400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			500000
	Adjustments for decrease (increase) in inventories			-222700000
	Adjustments for decrease (increase) in trade receivables, current			140700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3200000
	Adjustments for decrease (increase) in other non-current assets			6200000
	Adjustments for other financial assets, non-current			-300000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-67800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			100800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-7000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			4200000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-45900000
	Net cash flows from (used in) operations			234500000
	Dividends received			-45700000
	Interest paid			0
	Interest received			-41000000
	Income taxes paid (refund)			51500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			96300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1500000
	Purchase of property, plant and equipment			269300000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			45700000
	Interest received			41000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			133400000
	Net cash flows from (used in) investing activities	-47700000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			60200000
	Interest paid			500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-60700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-12100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-12100000
	Cash and cash equivalents cash flow statement at beginning of period			64500000
	Cash and cash equivalents cash flow statement at end of period			52400000