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	Consolidated
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

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	Consolidated	Consolidated
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	26913000000	109143000000
	Other income	613000000	1266000000
	Total income	27526000000	110409000000
2	Expenses
(a)	Cost of materials consumed	24038000000	81299000000
(b)	Purchases of stock-in-trade	0	611000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-5019000000	7053000000
(d)	Employee benefit expense	590000000	2157000000
(e)	Finance costs	1919000000	8110000000
(f)	Depreciation, depletion and amortisation expense	703000000	2796000000
(f)	Other Expenses
1	Foreign Exchange Loss/Gain (net)	-124000000	395000000
2	Other Expenses	4510000000	11614000000
	Total other expenses	4386000000	12009000000
	Total expenses	26617000000	114035000000
3	Total profit before exceptional items and tax	909000000	-3626000000
4	Exceptional items	0	0
5	Total profit before tax	909000000	-3626000000
6	Tax expense
7	Current tax	67000000	84000000
8	Deferred tax	-89000000	-711000000
9	Total tax expenses	-22000000	-627000000
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	931000000	-2999000000
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	931000000	-2999000000
17	Other comprehensive income net of taxes	-140000000	-29000000
18	Total Comprehensive Income for the period	791000000	-3028000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	916000000	-2998000000
	Total profit or loss, attributable to non-controlling interests	15000000	15000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	776000000	-3027000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	15000000	-1000000
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		-28052640000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.43	-1.41
	Diluted earnings (loss) per share from continuing operations	0.43	-1.41
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	0.43	-1.41
	Diluted earnings (loss) per share from continuing and discontinued operations	0.43	-1.41
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		As per the financial results submitted to stock exchanges.

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	43497000000
	Capital work-in-progress	213000000
	Investment property	0
	Goodwill	1429000000
	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	403000000
	Trade receivables, non-current	33000000
	Loans, non-current	0
	Other non-current financial assets	254000000
	Total non-current financial assets	690000000
	Deferred tax assets (net)	165000000
	Other non-current assets	580000000
	Total non-current assets	46576000000
2	Current assets
	Inventories	34692000000
	Current financial asset
	Current investments	0
	Trade receivables, current	4491000000
	Cash and cash equivalents	627000000
	Bank balance other than cash and cash equivalents	163000000
	Loans, current	0
	Other current financial assets	544000000
	Total current financial assets	5825000000
	Current tax assets (net)	0
	Other current assets	1284000000
	Total current assets	41801000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	88377000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2128000000
	Other equity	-18883000000
	Total equity attributable to owners of parent	-16755000000
	Non controlling interest	4000000
	Total equity	-16751000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	31286000000
	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	214000000
	Total non-current financial liabilities	31500000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	2425000000
	Deferred government grants, Non-current	47000000
	Other non-current liabilities	362000000
	Total non-current liabilities	34334000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	27379000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	93000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	39401000000
	Total Trade payable	39494000000
	Other current financial liabilities	2312000000
	Total current financial liabilities	69185000000
	Other current liabilities	1484000000
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	125000000
	Total current liabilities	70794000000
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	105128000000
	Total equity and liabilites	88377000000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Sugar - milling	10856000000	31793000000
2	Sugar - refinery	16636000000	74912000000
3	Distillery	4190000000	10094000000
4	Co-generation	1867000000	3610000000
5	Trading	4000000	879000000
6	Engineering	158000000	1126000000
7	Other	65000000	219000000
	Total Segment Revenue	33776000000	122633000000
	Less: Inter segment revenue	6863000000	6863000000
	Revenue from operations	26913000000	109143000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar - milling	1511000000	112000000
2	Sugar - refinery	53000000	4087000000
3	Distillery	355000000	368000000
4	Co-generation	584000000	198000000
5	Trading	-12000000	34000000
6	Engineering	-72000000	-109000000
7	Other	31000000	129000000
	Total Profit before tax	2450000000	4819000000
	i. Finance cost	1795000000	1795000000
	ii. Other Unallocable Expenditure net off Unallocable income	-254000000	-254000000
	Profit before tax	909000000	-3626000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar - milling	25286000000	25286000000
2	Sugar - refinery	33526000000	33526000000
3	Distillery	13350000000	13350000000
4	Co-generation	9637000000	9637000000
5	Trading	54000000	54000000
6	Engineering	811000000	811000000
7	Other	300000000	300000000
	Total Segment Asset	82964000000	82964000000
	Un-allocable Assets	5413000000	5413000000
	Net Segment Asset	88377000000	88377000000
4	Segment Liabilities
	Segment Liabilities
1	Sugar - milling	3560000000	3560000000
2	Sugar - refinery	36630000000	36630000000
3	Distillery	308000000	308000000
4	Co-generation	248000000	248000000
5	Trading	2000000	2000000
6	Engineering	255000000	255000000
7	Other	11000000	11000000
	Total Segment Liabilities	41014000000	41014000000
	Un-allocable Liabilities	64114000000	64114000000
	Net Segment Liabilities	105128000000	105128000000
	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	Consolidated	Consolidated
	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 of property, plant and equipment	-21000000	-42000000
2	Remeasurement (loss) on defined benefit plan	4000000	4000000
3	Net loss on FVTOCI equity instruments	60000000	60000000
	Total Amount of items that will not be reclassified to profit and loss	43000000	22000000
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 on Effective portion of Cash Flow Hedges	-43000000	614000000
2	Net movement in cost of hedging	-163000000	-358000000
3	Exchange difference on translation of foreign operations	24000000	-313000000
	Total Amount of items that will be reclassified to profit and loss	-182000000	-57000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-140000000	-29000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-3626000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8110000000
	Adjustments for decrease (increase) in inventories			10079000000
	Adjustments for decrease (increase) in trade receivables, current			1566000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1292000000
	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			-10561000000
	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			2796000000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			91000000
	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			46000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			13237000000
	Net cash flows from (used in) operations			9611000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			107000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9504000000
	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			31000000
	Purchase of property, plant and equipment			1913000000
	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			0
	Interest received			63000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-28000000
	Net cash flows from (used in) investing activities	-1847000000
	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			27325000000
	Repayments of borrowings			27321000000
	Payments of lease liabilities			20000000
	Dividends paid			0
	Interest paid			7080000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7096000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			561000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-313000000
	Net increase (decrease) in cash and cash equivalents			248000000
	Cash and cash equivalents cash flow statement at beginning of period			379000000
	Cash and cash equivalents cash flow statement at end of period			627000000