Integrated Filing — IndAS



General information about company
Scrip Code 532673
NSE Symbol KMSUGAR
MSEI Symbol NA
ISIN INE157H01023
Name of company K.M.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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 26-May-2025   11:30:00
End date and time of board meeting 26-May-2025   17:30:00
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 1532600000 6590100000
Other income 21900000 73700000
Total income 1554500000 6663800000
2 Expenses
(a) Cost of materials consumed 2563500000 4293700000
(b) Purchases of stock-in-trade 900000 4800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1694200000 166800000
(d) Employee benefit expense 64600000 219300000
(e) Finance costs 46400000 181700000
(f) Depreciation, depletion and amortisation expense 60900000 219700000
(f) Other Expenses
1 others 361500000 1088600000
Total other expenses 361500000 1088600000
Total expenses 1403600000 6174600000
3 Total profit before exceptional items and tax 150900000 489200000
4 Exceptional items 0 0
5 Total profit before tax 150900000 489200000
6 Tax expense
7 Current tax 41000000 135400000
8 Deferred tax -700000 -1700000
9 Total tax expenses 40300000 133700000
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 110600000 355500000
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 110600000 355500000
17 Other comprehensive income net of taxes -2200000 -1400000
18 Total Comprehensive Income for the period 108400000 354100000
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 184000000 184000000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.2 3.86
Diluted earnings (loss) per share from continuing operations 1.2 3.86
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 1.2 3.86
Diluted earnings (loss) per share from continuing and discontinued operations 1.2 3.86
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 1587500000
Capital work-in-progress 74900000
Investment property 0
Goodwill 0
Other intangible assets 463200000
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 706000000
Trade receivables, non-current 0
Loans, non-current 112400000
Other non-current financial assets 97400000
Total non-current financial assets 915800000
Deferred tax assets (net) 33500000
Other non-current assets 214500000
Total non-current assets 3289400000
2 Current assets
Inventories 3672100000
Current financial asset
Current investments 29600000
Trade receivables, current 83900000
Cash and cash equivalents 38500000
Bank balance other than cash and cash equivalents 46000000
Loans, current 55000000
Other current financial assets 200000
Total current financial assets 253200000
Current tax assets (net) 0
Other current assets 84100000
Total current assets 4009400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7298800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 184000000
Other equity 3201900000
Total equity attributable to owners of parent 3385900000
Non controlling interest
Total equity 3385900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 190900000
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 3300000
Total non-current financial liabilities 194200000
Provisions, non-current 1400000
Deferred tax liabilities (net) 76000000
Deferred government grants, Non-current 0
Other non-current liabilities 49500000
Total non-current liabilities 321100000
Current liabilities
Current financial liabilities
Borrowings, current 2627700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 17500000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 801700000
Total Trade payable 819200000
Other current financial liabilities 113900000
Total current financial liabilities 3560800000
Other current liabilities 21800000
Provisions, current 9200000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 3591800000
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 3912900000
Total equity and liabilites 7298800000
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 1356500000 5949000000
2 Distillery 258700000 912100000
Total Segment Revenue 1615200000 6861100000
Less: Inter segment revenue 82600000 82600000
Revenue from operations 1532600000 6590100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 187600000 648600000
2 Distillery 9700000 22300000
Total Profit before tax 197300000 670900000
i. Finance cost 46400000 46400000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 150900000 489200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 6462900000 6462900000
2 Distillery 835400000 835400000
Total Segment Asset 7298300000 7298300000
Un-allocable Assets 500000 500000
Net Segment Asset 7298800000 7298800000
4 Segment Liabilities
Segment Liabilities
1 Sugar 3638900000 3638900000
2 Distillery 198000000 198000000
Total Segment Liabilities 3836900000 3836900000
Un-allocable Liabilities 76000000 76000000
Net Segment Liabilities 3912900000 3912900000
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 Item not reclassified in profit and loss -3000000 -1900000
Total Amount of items that will not be reclassified to profit and loss -3000000 -1900000
2 Income tax relating to items that will not be reclassified to profit or loss -800000 -500000
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 -2200000 -1400000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 489200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 181700000
Adjustments for decrease (increase) in inventories 167800000
Adjustments for decrease (increase) in trade receivables, current 209400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 12100000
Adjustments for decrease (increase) in other non-current assets -18600000
Adjustments for other financial assets, non-current -35000000
Adjustments for other financial assets, current -5100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -725500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -25200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 219700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1600000
Adjustments for provisions, non-current 600000
Adjustments for other financial liabilities, current 6400000
Adjustments for other financial liabilities, non-current -1800000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 38900000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 14700000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 18200000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -5800000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -23700000
Net cash flows from (used in) operations 465500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 152200000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 313300000
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 4200000
Purchase of property, plant and equipment 153700000
Proceeds from sales of investment property 0
Purchase of investment property -34900000
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 42400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -72200000
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 22500000
Repayments of borrowings 115200000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 182600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -275300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -34200000
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 -34200000
Cash and cash equivalents cash flow statement at beginning of period 72700000
Cash and cash equivalents cash flow statement at end of period 38500000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Mehrotra & Mehrotra Yes 31-Mar-2027