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	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	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

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	5667900000	18460100000
	Other income	23400000	81300000
	Total income	5691300000	18541400000
2	Expenses
(a)	Cost of materials consumed	8846900000	15602700000
(b)	Purchases of stock-in-trade	500000	900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-5316800000	-2133700000
(d)	Employee benefit expense	360000000	1139700000
(e)	Finance costs	177700000	566300000
(f)	Depreciation, depletion and amortisation expense	117200000	466000000
(f)	Other Expenses
1	Other Expenses	628900000	1719500000
	Total other expenses	628900000	1719500000
	Total expenses	4814400000	17361400000
3	Total profit before exceptional items and tax	876900000	1180000000
4	Exceptional items	0	0
5	Total profit before tax	876900000	1180000000
6	Tax expense
7	Current tax	217500000	270000000
8	Deferred tax	18700000	52000000
9	Total tax expenses	236200000	322000000
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	640700000	858000000
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	640700000	858000000
17	Other comprehensive income net of taxes	-10300000	-8200000
18	Total Comprehensive Income for the period	630400000	849800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	658500000	883100000
	Total profit or loss, attributable to non-controlling interests	-17800000	-17800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	648200000	874900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-17800000	-25100000
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		7499789000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	17.26	23.16
	Diluted earnings (loss) per share from continuing operations	17.26	23.16
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	17.26	23.16
	Diluted earnings (loss) per share from continuing and discontinued operations	17.26	23.16
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	8815200000
	Capital work-in-progress	19400000
	Investment property	0
	Goodwill	0
	Other intangible assets	4900000
	Intangible assets under development	0
	Biological assets other than bearer plants	400000
	Investments accounted for using equity method	0
	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	37400000
	Total non-current assets	8882000000
2	Current assets
	Inventories	11536600000
	Current financial asset
	Current investments	0
	Trade receivables, current	679300000
	Cash and cash equivalents	48000000
	Bank balance other than cash and cash equivalents	74800000
	Loans, current	0
	Other current financial assets	94600000
	Total current financial assets	896700000
	Current tax assets (net)	0
	Other current assets	156500000
	Total current assets	12589800000
3	Non-current assets classified as held for sale	11200000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21483000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	381400000
	Other equity	7499800000
	Total equity attributable to owners of parent	7881200000
	Non controlling interest	348200000
	Total equity	8229400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	727500000
	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	729200000
	Provisions, non-current	239400000
	Deferred tax liabilities (net)	982000000
	Deferred government grants, Non-current	56200000
	Other non-current liabilities	0
	Total non-current liabilities	2006800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7600000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	85800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3009300000
	Total Trade payable	3095100000
	Other current financial liabilities	285400000
	Total current financial liabilities	10980500000
	Other current liabilities	20700000
	Provisions, current	176800000
	Current tax liabilities (Net)	40700000
	Deferred government grants, Current	28100000
	Total current liabilities	11246800000
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	13253600000
	Total equity and liabilites	21483000000
	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	5745300000	17464400000
2	Cogeneration	574600000	980100000
3	Distillery	1719500000	4592800000
	Total Segment Revenue	8039400000	23037300000
	Less: Inter segment revenue	2371500000	2371500000
	Revenue from operations	5667900000	18460100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	795700000	1630800000
2	Cogeneration	68800000	65300000
3	Distillery	246600000	331200000
	Total Profit before tax	1111100000	2027300000
	i. Finance cost	177600000	177600000
	ii. Other Unallocable Expenditure net off Unallocable income	56500000	56500000
	Profit before tax	877000000	1179900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	15208500000	15208500000
2	Cogeneration	769100000	769100000
3	Distillery	5468800000	5468800000
	Total Segment Asset	21446400000	21446400000
	Un-allocable Assets	36500000	36500000
	Net Segment Asset	21482900000	21482900000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	3343700000	3343700000
2	Cogeneration	300000	300000
3	Distillery	217600000	217600000
	Total Segment Liabilities	3561600000	3561600000
	Un-allocable Liabilities	136400000	136400000
	Net Segment Liabilities	3698000000	3698000000
	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	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1180000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			504300000
	Adjustments for decrease (increase) in inventories			-2073200000
	Adjustments for decrease (increase) in trade receivables, current			-261000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			49700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-28100000
	Adjustments for other bank balances			-6700000
	Adjustments for increase (decrease) in trade payables, current			1374100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			34300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			466000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			35500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-36400000
	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			36500000
	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)			22000000
	Net cash flows from (used in) operations			1202000000
	Dividends received			0
	Interest paid			-62000000
	Interest received			-7000000
	Income taxes paid (refund)			237700000
	Other inflows (outflows) of cash			-400000
	Net cash flows from (used in) operating activities			1018900000
	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			472900000
	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			7000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-619600000
	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			55000000
	Payments of other equity instruments			-10000000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			650700000
	Repayments of borrowings			392700000
	Payments of lease liabilities			3500000
	Dividends paid			105900000
	Interest paid			508500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-404900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-5600000
	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			-5600000
	Cash and cash equivalents cash flow statement at beginning of period			53600000
	Cash and cash equivalents cash flow statement at end of period			48000000