Integrated Filing — IndAS

General information about company
Scrip Code	540650
NSE Symbol	MAGADSUGAR
MSEI Symbol	NOTLISTED
ISIN	INE347W01011
Name of company	MAGADH 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	13-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	13-May-2025   12:00:00
End date and time of board meeting	13-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	2024-05-14
Indicate Company website link for updated RPT policy of the Company	https://www.birla-sugar.com/Assets/Magadh/Magadh-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	3552075000	13222850000
	Other income	8209000	28216000
	Total income	3560284000	13251066000
2	Expenses
(a)	Cost of materials consumed	4700709000	8497574000
(b)	Purchases of stock-in-trade	18715000	84143000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2910103000	466469000
(d)	Employee benefit expense	199466000	669158000
(e)	Finance costs	127581000	384639000
(f)	Depreciation, depletion and amortisation expense	72597000	274209000
(f)	Other Expenses
1	Other Expenses	389358000	1397073000
	Total other expenses	389358000	1397073000
	Total expenses	2598323000	11773265000
3	Total profit before exceptional items and tax	961961000	1477801000
4	Exceptional items	0	0
5	Total profit before tax	961961000	1477801000
6	Tax expense
7	Current tax	165784000	317589000
8	Deferred tax	81122000	65751000
9	Total tax expenses	246906000	383340000
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	715055000	1094461000
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	715055000	1094461000
17	Other comprehensive income net of taxes	865000	336000
18	Total Comprehensive Income for the period	715920000	1094797000
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	140916000	140916000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		8198582000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	50.75	77.67
	Diluted earnings (loss) per share from continuing operations	50.75	77.67
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	50.75	77.67
	Diluted earnings (loss) per share from continuing and discontinued operations	50.75	77.67
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	8961301000
	Capital work-in-progress	397529000
	Investment property	0
	Goodwill	0
	Other intangible assets	769000
	Intangible assets under development	0
	Biological assets other than bearer plants	11375000
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	66000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	110478000
	Total non-current financial assets	110544000
	Deferred tax assets (net)
	Other non-current assets	16536000
	Total non-current assets	9498054000
2	Current assets
	Inventories	7002158000
	Current financial asset
	Current investments	0
	Trade receivables, current	223431000
	Cash and cash equivalents	1137000
	Bank balance other than cash and cash equivalents	10802000
	Loans, current	1941000
	Other current financial assets	40788000
	Total current financial assets	278099000
	Current tax assets (net)	23387000
	Other current assets	88147000
	Total current assets	7391791000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16889845000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140916000
	Other equity	8198582000
	Total equity attributable to owners of parent	8339498000
	Non controlling interest
	Total equity	8339498000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1747734000
	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	1747734000
	Provisions, non-current	22249000
	Deferred tax liabilities (net)	553587000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2323570000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5324217000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6153000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	623509000
	Total Trade payable	629662000
	Other current financial liabilities	131953000
	Total current financial liabilities	6085832000
	Other current liabilities	81338000
	Provisions, current	59607000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	6226777000
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	8550347000
	Total equity and liabilites	16889845000
	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	3646100000	11911991000
2	Distillery	640508000	2958159000
3	Co-generation	454199000	838004000
	Total Segment Revenue	4740807000	15708154000
	Less: Inter segment revenue	1188732000	1188732000
	Revenue from operations	3552075000	13222850000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	880492000	1141928000
2	Distillery	105842000	600390000
3	Co-generation	146649000	217847000
	Total Profit before tax	1132983000	1960165000
	i. Finance cost	127581000	127581000
	ii. Other Unallocable Expenditure net off Unallocable income	43441000	43441000
	Profit before tax	961961000	1477801000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	12471509000	12471509000
2	Distillery	3667619000	3667619000
3	Co-generation	659473000	659473000
	Total Segment Asset	16798601000	16798601000
	Un-allocable Assets	91244000	91244000
	Net Segment Asset	16889845000	16889845000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	783298000	783298000
2	Distillery	93919000	93919000
3	Co-generation	29560000	29560000
	Total Segment Liabilities	906777000	906777000
	Un-allocable Liabilities	7643570000	7643570000
	Net Segment Liabilities	8550347000	8550347000
	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 subsequently to profit or loss	1155000	448000
	Total Amount of items that will not be reclassified to profit and loss	1155000	448000
2	Income tax relating to items that will not be reclassified to profit or loss	290000	112000
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
5	Total Other comprehensive income	865000	336000

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			1477801000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			384639000
	Adjustments for decrease (increase) in inventories			495276000
	Adjustments for decrease (increase) in trade receivables, current			76416000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-13796000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-102591000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-874873000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			32329000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			275951000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			14875000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-4735000
	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			38831000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			322322000
	Net cash flows from (used in) operations			1800123000
	Dividends received			0
	Interest paid			0
	Interest received			-4164000
	Income taxes paid (refund)			402717000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1393242000
	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			22298000
	Purchase of property, plant and equipment			1523637000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			270000
	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			0
	Interest received			4164000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-351000
	Net cash flows from (used in) investing activities	-1497796000
	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			1572500000
	Repayments of borrowings			859917000
	Payments of lease liabilities			1309000
	Dividends paid			211375000
	Interest paid			395774000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			104125000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-429000
	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			-429000
	Cash and cash equivalents cash flow statement at beginning of period			1566000
	Cash and cash equivalents cash flow statement at end of period			1137000