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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-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	12-May-2025   12:00:00
End date and time of board meeting	12-May-2025   14:30:00
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	2024-05-13
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
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	6787807000	26355908000
	Other income	-6598000	38052000
	Total income	6781209000	26393960000
2	Expenses
(a)	Cost of materials consumed	10384219000	19070967000
(b)	Purchases of stock-in-trade	87882000	204482000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6199771000	1002638000
(d)	Employee benefit expense	350938000	1139323000
(e)	Finance costs	240058000	857867000
(f)	Depreciation, depletion and amortisation expense	147146000	581275000
(f)	Other Expenses
1	Other Expenses	671806000	2178356000
	Total other expenses	671806000	2178356000
	Total expenses	5682278000	25034908000
3	Total profit before exceptional items and tax	1098931000	1359052000
4	Exceptional items	0	0
5	Total profit before tax	1098931000	1359052000
6	Tax expense
7	Current tax	190733000	236185000
8	Deferred tax	191431000	243516000
9	Total tax expenses	382164000	479701000
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	716767000	879351000
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	716767000	879351000
17	Other comprehensive income net of taxes	-59465000	48765000
18	Total Comprehensive Income for the period	657302000	928116000
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	200184000	200184000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		10811039000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	35.81	43.93
	Diluted earnings (loss) per share from continuing operations	35.81	43.93
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	35.81	43.93
	Diluted earnings (loss) per share from continuing and discontinued operations	35.81	43.93
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
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	12210451000
	Capital work-in-progress	122698000
	Investment property	0
	Goodwill	0
	Other intangible assets	2197000
	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	883994000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	15117000
	Total non-current financial assets	899111000
	Deferred tax assets (net)	0
	Other non-current assets	152208000
	Total non-current assets	13386665000
2	Current assets
	Inventories	14545849000
	Current financial asset
	Current investments	0
	Trade receivables, current	561703000
	Cash and cash equivalents	35286000
	Bank balance other than cash and cash equivalents	14170000
	Loans, current	4853000
	Other current financial assets	33894000
	Total current financial assets	649906000
	Current tax assets (net)	79167000
	Other current assets	137263000
	Total current assets	15412185000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	28798850000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	200184000
	Other equity	10811039000
	Total equity attributable to owners of parent	11011223000
	Non controlling interest
	Total equity	11011223000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2964812000
	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	4829000
	Total non-current financial liabilities	2969641000
	Provisions, non-current	3907000
	Deferred tax liabilities (net)	1048735000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4022283000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10734327000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	39556000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2534089000
	Total Trade payable	2573645000
	Other current financial liabilities	244366000
	Total current financial liabilities	13552338000
	Other current liabilities	114670000
	Provisions, current	98336000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	13765344000
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	17787627000
	Total equity and liabilites	28798850000
	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	7120149000	25573712000
2	DISTILLERY	1412724000	4848873000
3	CO-GENERATION	982762000	1895238000
4	OTHERS	73128000	176710000
	Total Segment Revenue	9588763000	32494533000
	Less: Inter segment revenue	2800956000	2800956000
	Revenue from operations	6787807000	26355908000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	SUGAR	1060191000	1603733000
2	DISTILLERY	190194000	632002000
3	CO-GENERATION	142751000	146482000
4	OTHERS	1640000	3208000
	Total Profit before tax	1394776000	2385425000
	i. Finance cost	240058000	240058000
	ii. Other Unallocable Expenditure net off Unallocable income	55787000	55787000
	Profit before tax	1098931000	1359052000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	SUGAR	21162707000	21162707000
2	DISTILLERY	3126644000	3126644000
3	CO-GENERATION	3347878000	3347878000
4	OTHERS	3210000	3210000
	Total Segment Asset	27640439000	27640439000
	Un-allocable Assets	1158411000	1158411000
	Net Segment Asset	28798850000	28798850000
4	Segment Liabilities
	Segment Liabilities
1	SUGAR	2829130000	2829130000
2	DISTILLERY	123801000	123801000
3	CO-GENERATION	27406000	27406000
4	OTHERS	102000	102000
	Total Segment Liabilities	2980439000	2980439000
	Un-allocable Liabilities	14807188000	14807188000
	Net Segment Liabilities	17787627000	17787627000
	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	Items that will not be reclassified to profit or loss	-71568000	76790000
	Total Amount of items that will not be reclassified to profit and loss	-71568000	76790000
2	Income tax relating to items that will not be reclassified to profit or loss	-12103000	28025000
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	-59465000	48765000

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			1359052000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			857867000
	Adjustments for decrease (increase) in inventories			403811000
	Adjustments for decrease (increase) in trade receivables, current			-83824000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-22776000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			10288000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1214325000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-27783000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			581290000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			9388000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-14565000
	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			-2953000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-4361000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			492057000
	Net cash flows from (used in) operations			1851109000
	Dividends received			-22292000
	Interest paid			0
	Interest received			-1412000
	Income taxes paid (refund)			284520000
	Other inflows (outflows) of cash			-3285000
	Net cash flows from (used in) operating activities			1539600000
	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			50531000
	Purchase of property, plant and equipment			1066711000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			1068000
	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			22292000
	Interest received			1212000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4620000
	Net cash flows from (used in) investing activities	-989124000
	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			1651439000
	Repayments of borrowings			1109677000
	Payments of lease liabilities			4979000
	Dividends paid			200184000
	Interest paid			864315000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-527716000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			22760000
	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			22760000
	Cash and cash equivalents cash flow statement at beginning of period			12526000
	Cash and cash equivalents cash flow statement at end of period			35286000