Integrated Filing — IndAS

General information about company
Scrip Code	523371
NSE Symbol	MAWANASUG
MSEI Symbol	NOTLISTED
ISIN	INE636A01039
Name of company	Mawana 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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	24-May-2025   13:30:00
End date and time of board meeting	24-May-2025   15:30:00
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	3428600000	14464900000
	Other income	51000000	91400000
	Total income	3479600000	14556300000
2	Expenses
(a)	Cost of materials consumed	5910000000	11175100000
(b)	Purchases of stock-in-trade	24000000	112700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3951100000	-39100000
(d)	Employee benefit expense	259600000	881200000
(e)	Finance costs	66700000	295600000
(f)	Depreciation, depletion and amortisation expense	88000000	335600000
(f)	Other Expenses
1	Other Expenses	297800000	1114100000
2	Share of profit (loss) of associates	0	300000
	Total other expenses	297800000	1114400000
	Total expenses	2695000000	13875500000
3	Total profit before exceptional items and tax	784600000	680800000
4	Exceptional items	0	612800000
5	Total profit before tax	784600000	1293600000
6	Tax expense
7	Current tax	0	71700000
8	Deferred tax	167900000	127700000
9	Total tax expenses	167900000	199400000
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	616700000	1094200000
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	616700000	1094200000
17	Other comprehensive income net of taxes	-3500000	-3500000
18	Total Comprehensive Income for the period	613200000	1090700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	616700000	1094200000
	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	613200000	1090700000
	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	391200000	391200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4528100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.77	27.97
	Diluted earnings (loss) per share from continuing operations	15.77	27.97
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	15.77	27.97
	Diluted earnings (loss) per share from continuing and discontinued operations	15.77	27.97
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For notes please see pdf file

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	1886800000
	Capital work-in-progress	3200000
	Investment property	0
	Goodwill	27000000
	Other intangible assets	59800000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	10500000
	Total non-current financial assets	10500000
	Deferred tax assets (net)	8400000
	Other non-current assets	46900000
	Total non-current assets	2042600000
2	Current assets
	Inventories	8211300000
	Current financial asset
	Current investments	0
	Trade receivables, current	336300000
	Cash and cash equivalents	92300000
	Bank balance other than cash and cash equivalents	139100000
	Loans, current	0
	Other current financial assets	35300000
	Total current financial assets	603000000
	Current tax assets (net)	21100000
	Other current assets	81800000
	Total current assets	8917200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10959800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	391200000
	Other equity	4528100000
	Total equity attributable to owners of parent	4919300000
	Non controlling interest	0
	Total equity	4919300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	4400000
	Total non-current financial liabilities	4400000
	Provisions, non-current	104400000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	108800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4181300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	27100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1323100000
	Total Trade payable	1350200000
	Other current financial liabilities	153500000
	Total current financial liabilities	5685000000
	Other current liabilities	199900000
	Provisions, current	46800000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	5931700000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	6040500000
	Total equity and liabilites	10959800000
	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	4277500000	15537100000
2	Power	1102000000	2266900000
3	Distillery	560700000	1778300000
	Total Segment Revenue	5940200000	19582300000
	Less: Inter segment revenue	2511600000	2511600000
	Revenue from operations	3428600000	14464900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	665200000	895600000
2	Power	205600000	190500000
3	Distillery	35700000	60800000
	Total Profit before tax	906500000	1146900000
	i. Finance cost	66700000	66700000
	ii. Other Unallocable Expenditure net off Unallocable income	55200000	55200000
	Profit before tax	784600000	1293600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	8776800000	8776800000
2	Power	993300000	993300000
3	Distillery	772200000	772200000
	Total Segment Asset	10542300000	10542300000
	Un-allocable Assets	417500000	417500000
	Net Segment Asset	10959800000	10959800000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	1594200000	1594200000
2	Power	24000000	24000000
3	Distillery	45200000	45200000
	Total Segment Liabilities	1663400000	1663400000
	Un-allocable Liabilities	4377100000	4377100000
	Net Segment Liabilities	6040500000	6040500000
	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	Re-measurement gains/(losses) on defined benefit plans	-4700000	-4700000
	Total Amount of items that will not be reclassified to profit and loss	-4700000	-4700000
2	Income tax relating to items that will not be reclassified to profit or loss	-1200000	-1200000
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	-3500000	-3500000

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			1293600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			295600000
	Adjustments for decrease (increase) in inventories			-6500000
	Adjustments for decrease (increase) in trade receivables, current			44600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			18200000
	Adjustments for decrease (increase) in other non-current assets			100000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-169000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			4200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			335600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			14200000
	Adjustments for provisions, current			3100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			40600000
	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			14500000
	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			300000
	Total adjustments for reconcile profit (loss)			566200000
	Net cash flows from (used in) operations			1859800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			94300000
	Other inflows (outflows) of cash			-627900000
	Net cash flows from (used in) operating activities			1137600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			1158200000
	Cash flows used in obtaining control of subsidiaries or other businesses			24200000
	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			400000
	Purchase of property, plant and equipment			212700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			59800000
	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			16000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			10000000
	Net cash flows from (used in) investing activities	887900000
	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			0
	Repayments of borrowings			1494700000
	Payments of lease liabilities			6000000
	Dividends paid			273800000
	Interest paid			290200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2064700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-39200000
	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			-39200000
	Cash and cash equivalents cash flow statement at beginning of period			131500000
	Cash and cash equivalents cash flow statement at end of period			92300000