Integrated Filing — IndAS

General information about company
Scrip Code	532729
NSE Symbol	UTTAMSUGAR
MSEI Symbol	NOTLISTED
ISIN	INE786F01031
Name of company	Uttam Sugar Mills 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	23-May-2025   14:00:00
End date and time of board meeting	23-May-2025   18:40:00
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	2024-01-31
Indicate Company website link for updated RPT policy of the Company	www.uttamsugar.in
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, as there is no default.

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	5499800000	17934100000
	Other income	18700000	71100000
	Total income	5518500000	18005200000
2	Expenses
(a)	Cost of materials consumed	8602700000	15057500000
(b)	Purchases of stock-in-trade	500000	900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-5178500000	-2022900000
(d)	Employee benefit expense	348400000	1113000000
(e)	Finance costs	166200000	538800000
(f)	Depreciation, depletion and amortisation expense	110600000	446000000
(f)	Other Expenses
1	Other Expenses	580700000	1633500000
	Total other expenses	580700000	1633500000
	Total expenses	4630600000	16766800000
3	Total profit before exceptional items and tax	887900000	1238400000
4	Exceptional items	0	0
5	Total profit before tax	887900000	1238400000
6	Tax expense
7	Current tax	217500000	270000000
8	Deferred tax	-8800000	56100000
9	Total tax expenses	208700000	326100000
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	679200000	912300000
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	679200000	912300000
17	Other comprehensive income net of taxes	-10300000	-8200000
18	Total Comprehensive Income for the period	668900000	904100000
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	381381000	381381000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		7355828000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	17.81	23.92
	Diluted earnings (loss) per share from continuing operations	17.81	23.92
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	17.81	23.92
	Diluted earnings (loss) per share from continuing and discontinued operations	17.81	23.92
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	7733500000
	Capital work-in-progress	12100000
	Investment property	0
	Goodwill	0
	Other intangible assets	4700000
	Intangible assets under development	0
	Biological assets other than bearer plants	400000
	Investments accounted for using equity method	290800000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4700000
	Total non-current financial assets	4700000
	Deferred tax assets (net)	0
	Other non-current assets	19000000
	Total non-current assets	8065200000
2	Current assets
	Inventories	11279100000
	Current financial asset
	Current investments	0
	Trade receivables, current	697800000
	Cash and cash equivalents	47700000
	Bank balance other than cash and cash equivalents	28500000
	Loans, current	0
	Other current financial assets	58500000
	Total current financial assets	832500000
	Current tax assets (net)	0
	Other current assets	73900000
	Total current assets	12185500000
3	Non-current assets classified as held for sale	11200000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20261900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	381400000
	Other equity	7355800000
	Total equity attributable to owners of parent	7737200000
	Non controlling interest
	Total equity	7737200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	461200000
	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	1700000
	Total non-current financial liabilities	462900000
	Provisions, non-current	238400000
	Deferred tax liabilities (net)	952300000
	Deferred government grants, Non-current	43600000
	Other non-current liabilities	0
	Total non-current liabilities	1697200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7288300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	68200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2937000000
	Total Trade payable	3005200000
	Other current financial liabilities	282000000
	Total current financial liabilities	10575500000
	Other current liabilities	173600000
	Provisions, current	40600000
	Current tax liabilities (Net)	21900000
	Deferred government grants, Current	15900000
	Total current liabilities	10827500000
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	12524700000
	Total equity and liabilites	20261900000
	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	5745300000	17464400000
2	Cogeneration	574600000	980100000
3	Distillery	1495300000	3958200000
	Total Segment Revenue	7815200000	22402700000
	Less: Inter segment revenue	2315400000	2315400000
	Revenue from operations	5499800000	17934100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	795700000	1630800000
2	Cogeneration	68800000	65300000
3	Distillery	246100000	362200000
	Total Profit before tax	1110600000	2058300000
	i. Finance cost	166200000	166200000
	ii. Other Unallocable Expenditure net off Unallocable income	56500000	56500000
	Profit before tax	887900000	1238400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	15208500000	15208500000
2	Cogeneration	769100000	769100000
3	Distillery	3915100000	3915100000
	Total Segment Asset	19892700000	19892700000
	Un-allocable Assets	369200000	369200000
	Net Segment Asset	20261900000	20261900000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	3343700000	3343700000
2	Cogeneration	300000	300000
3	Distillery	121300000	121300000
	Total Segment Liabilities	3465300000	3465300000
	Un-allocable Liabilities	136400000	136400000
	Net Segment Liabilities	3601700000	3601700000
	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	-13800000	-11000000
	Total Amount of items that will not be reclassified to profit and loss	-13800000	-11000000
2	Income tax relating to items that will not be reclassified to profit or loss	-3500000	-2800000
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	-10300000	-8200000

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			1238400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			485600000
	Adjustments for decrease (increase) in inventories			-1977800000
	Adjustments for decrease (increase) in trade receivables, current			-300600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			16000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-20900000
	Adjustments for other bank balances			-1900000
	Adjustments for increase (decrease) in trade payables, current			1422900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			45700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			446000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			34500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-39000000
	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			28300000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			82200000
	Net cash flows from (used in) operations			1320600000
	Dividends received			0
	Interest paid			-53300000
	Interest received			-5000000
	Income taxes paid (refund)			237000000
	Other inflows (outflows) of cash			-400000
	Net cash flows from (used in) operating activities			1131500000
	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			0
	Purchase of property, plant and equipment			453100000
	Proceeds from sales of investment property			0
	Purchase of investment property			159800000
	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			6100000
	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			5000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-601800000
	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			46600000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			476700000
	Repayments of borrowings			362700000
	Payments of lease liabilities			3500000
	Dividends paid			105900000
	Interest paid			485300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-527300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2400000
	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			2400000
	Cash and cash equivalents cash flow statement at beginning of period			45300000
	Cash and cash equivalents cash flow statement at end of period			47700000