Integrated Filing — IndAS

General information about company
Scrip Code	532670
NSE Symbol	RENUKA
MSEI Symbol	NOTLISTED
ISIN	INE087H01022
Name of company	Shree Renuka Sugars 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	14-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	14-May-2025   14:30:00
End date and time of board meeting	14-May-2025   18:30:00
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)?	Yes
(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?	Yes
(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	2025-02-11
Indicate Company website link for updated RPT policy of the Company	https://renukasugars.com/corporate-governance/
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 has not defaulted on loans and debt securities. Hence 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	25202000000	102794000000
	Other income	643000000	1446000000
	Total income	25845000000	104240000000
2	Expenses
(a)	Cost of materials consumed	22976000000	77158000000
(b)	Purchases of stock-in-trade	0	618000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4164000000	6453000000
(d)	Employee benefit expense	526000000	1853000000
(e)	Finance costs	1709000000	7229000000
(f)	Depreciation, depletion and amortisation expense	662000000	2628000000
(f)	Other Expenses
1	Foreign exchange loss	-130000000	385000000
2	Other Expenses	3607000000	10952000000
	Total other expenses	3477000000	11337000000
	Total expenses	25186000000	107276000000
3	Total profit before exceptional items and tax	659000000	-3036000000
4	Exceptional items	0	0
5	Total profit before tax	659000000	-3036000000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	115000000	-478000000
9	Total tax expenses	115000000	-478000000
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	544000000	-2558000000
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	544000000	-2558000000
17	Other comprehensive income net of taxes	-146000000	303000000
18	Total Comprehensive Income for the period	398000000	-2255000000
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	2128000000	2128000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		-14425270000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.26	-1.2
	Diluted earnings (loss) per share from continuing operations	0.26	-1.2
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	0.26	-1.2
	Diluted earnings (loss) per share from continuing and discontinued operations	0.26	-1.2
24	Debt equity ratio	-11.45	-11.45
25	Debt service coverage ratio	2.18	2.18
26	Interest service coverage ratio	2.74	2.74
27	Disclosure of notes on financial results		As per the financial results submitted to stock exchanges.

Remarks
Debt equity ratio	Due to negative networth, the debt equity ratio is more than -100
Debt service coverage ratio	Debt service coverage ratio is at 218 as the earnings before interest, depreciation and tax is higher
Interest service coverage ratio	Profit before interest ,Tax ,Exceptional items less intest income (EBIT) is higher than the interest expense

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	40846000000
	Capital work-in-progress	122000000
	Investment property	0
	Goodwill	0
	Other intangible assets	2000000
	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	4401000000
	Trade receivables, non-current	33000000
	Loans, non-current	1627000000
	Other non-current financial assets	211000000
	Total non-current financial assets	6272000000
	Deferred tax assets (net)	0
	Other non-current assets	691000000
	Total non-current assets	47933000000
2	Current assets
	Inventories	32425000000
	Current financial asset
	Current investments	0
	Trade receivables, current	3937000000
	Cash and cash equivalents	466000000
	Bank balance other than cash and cash equivalents	144000000
	Loans, current	0
	Other current financial assets	559000000
	Total current financial assets	5106000000
	Current tax assets (net)	0
	Other current assets	1138000000
	Total current assets	38669000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	86602000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2128000000
	Other equity	-6033000000
	Total equity attributable to owners of parent	-3905000000
	Non controlling interest
	Total equity	-3905000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	31063000000
	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	212000000
	Total non-current financial liabilities	31275000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	2490000000
	Deferred government grants, Non-current	47000000
	Other non-current liabilities	302000000
	Total non-current liabilities	34114000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	13639000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	51000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	38920000000
	Total Trade payable	38971000000
	Other current financial liabilities	2349000000
	Total current financial liabilities	54959000000
	Other current liabilities	1309000000
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	125000000
	Total current liabilities	56393000000
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	90507000000
	Total equity and liabilites	86602000000
	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 - milling	8843000000	25771000000
2	Sugar - refinery	16636000000	74912000000
3	Distillery	4190000000	10094000000
4	Co-generation	1779000000	3380000000
5	Trading	5000000	735000000
6	Other	63000000	219000000
	Total Segment Revenue	31516000000	115111000000
	Less: Inter segment revenue	6314000000	6314000000
	Revenue from operations	25202000000	102794000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar - milling	1144000000	-168000000
2	Sugar - refinery	44000000	4076000000
3	Distillery	349000000	344000000
4	Co-generation	502000000	14000000
5	Trading	3000000	68000000
6	Other	42000000	133000000
	Total Profit before tax	2084000000	4467000000
	i. Finance cost	1579000000	1579000000
	ii. Other Unallocable Expenditure net off Unallocable income	-154000000	-154000000
	Profit before tax	659000000	-3036000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar - milling	20516000000	20516000000
2	Sugar - refinery	33608000000	33608000000
3	Distillery	13875000000	13875000000
4	Co-generation	9097000000	9097000000
5	Trading	1000000	1000000
6	Other	300000000	300000000
	Total Segment Asset	77397000000	77397000000
	Un-allocable Assets	9205000000	9205000000
	Net Segment Asset	86602000000	86602000000
4	Segment Liabilities
	Segment Liabilities
1	Sugar - milling	2882000000	2882000000
2	Sugar - refinery	36632000000	36632000000
3	Distillery	437000000	437000000
4	Co-generation	262000000	262000000
5	Trading	0	0
6	Other	11000000	11000000
	Total Segment Liabilities	40224000000	40224000000
	Un-allocable Liabilities	50283000000	50283000000
	Net Segment Liabilities	90507000000	90507000000
	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	Reversal of revaluation reserve on disposal / impairment ofnproperty, plant and equipment	-1000000	-22000000
2	Remeasurement loss on defined benefit plan	3000000	4000000
3	Net loss on FVTOCI equity instruments	60000000	60000000
	Total Amount of items that will not be reclassified to profit and loss	62000000	42000000
2	Income tax relating to items that will not be reclassified to profit or loss	1000000	-6000000
3	Amount of items that will be reclassified to profit and loss
1	Net movement in effective portion of cash flow hedges	-44000000	613000000
2	Net movement in cost of hedging reserve	-163000000	-358000000
	Total Amount of items that will be reclassified to profit and loss	-207000000	255000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-146000000	303000000

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			-3036000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7229000000
	Adjustments for decrease (increase) in inventories			9435000000
	Adjustments for decrease (increase) in trade receivables, current			1502000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			972000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-9101000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2628000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-135000000
	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			-37000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			12493000000
	Net cash flows from (used in) operations			9457000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			24000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9433000000
	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			6000000
	Purchase of property, plant and equipment			1357000000
	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			712000000
	Cash receipts from repayment of advances and loans made to other parties			922000000
	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			294000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-28000000
	Net cash flows from (used in) investing activities	-875000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			2000000
	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			25186000000
	Repayments of borrowings			26406000000
	Payments of lease liabilities			23000000
	Dividends paid			0
	Interest paid			7146000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-8387000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			171000000
	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			171000000
	Cash and cash equivalents cash flow statement at beginning of period			295000000
	Cash and cash equivalents cash flow statement at end of period			466000000