Integrated Filing — IndAS



General information about company
Scrip Code 500342
NSE Symbol PRUDMOULI
MSEI Symbol NOTLISTED
ISIN INE024E01016
Name of company PRUDENTIAL SUGAR CORPORATION 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Single segment
Description of single segment SUGAR MANUFACTURING AND TRADING
Start date and time of board meeting 30-May-2025   15:00:00
End date and time of board meeting 30-May-2025   19:00:00
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 Statement on impact of audit qualification
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 No
(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. No
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 2025-04-01
Indicate Company website link for updated RPT policy of the Company www.prudentialsugar.com
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
NA



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 69440000 924052000
Other income 32438000 73113000
Total income 101878000 997165000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 69333000 914450000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 1270000 5544000
(e) Finance costs 10234000 33125000
(f) Depreciation, depletion and amortisation expense 21000 86000
(f) Other Expenses
1 Other Expenses 5519000 14100000
Total other expenses 5519000 14100000
Total expenses 86377000 967305000
3 Total profit before exceptional items and tax 15501000 29860000
4 Exceptional items 0 0
5 Total profit before tax 15501000 29860000
6 Tax expense
7 Current tax 5342000 8813000
8 Deferred tax 0 0
9 Total tax expenses 5342000 8813000
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 10159000 21047000
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 10159000 21047000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 10159000 21047000
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 322520000 322520000
Face value of equity share capital 10 10
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 0.31 0.65
Diluted earnings (loss) per share from continuing operations 0.31 0.64
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 0.31 0.65
Diluted earnings (loss) per share from continuing and discontinued operations 0.31 0.64
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The above Standalone Financial results have been approved and taken on to record by the board of Directors and audit committee at its meeting held on May 30 2025 n nThe company has adopted Indian Accounting Standard Ind As with effect from April 1 2017 Accordingly, the financial results for the quarter and Year ended March 31 2025 have been prepared in accordance with Ind AS the recognition and measurement principles laid down under section 133 of the Companies Act 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India n nPrevious periods figures have been regrouped wherever necessary to conform to this periods classification Certain figures apparently do not add up because of rounding off but are wholly accurate in themselves n nThe management has assessed the Identification of reportable segments in accordance with the requirement of the Ind AS 108 Operating Segment and believes that the Company has only one reportable segment namely Sugar Manufacturing and Trading n



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 1475000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 31527000
Trade receivables, non-current 1288000
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 32815000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 34290000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 0
Cash and cash equivalents 4267000
Bank balance other than cash and cash equivalents 0
Loans, current 609319000
Other current financial assets 763375000
Total current financial assets 1376961000
Current tax assets (net)
Other current assets 0
Total current assets 1376961000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets 152594000
Total assets 1563845000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 363320000
Other equity 530563000
Total equity attributable to owners of parent 893883000
Non controlling interest
Total equity 893883000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 424336000
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
Total Trade payable 0
Other non-current financial liabilities
Total non-current financial liabilities 424336000
Provisions, non-current 0
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 424336000
Current liabilities
Current financial liabilities
Borrowings, current 59194000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 55000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 55000
Other current financial liabilities 29240000
Total current financial liabilities 88489000
Other current liabilities 114078000
Provisions, current 43059000
Current tax liabilities (Net) 0
Deferred government grants, Current
Total current liabilities 245626000
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 669962000
Total equity and liabilites 1563845000
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 29860000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 85231000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -436328000
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 0
Adjustments for increase (decrease) in trade payables, non-current -40000
Adjustments for increase (decrease) in other current liabilities 86756000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 86000
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 180020000
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 0
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) -84275000
Net cash flows from (used in) operations -54415000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -54415000
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 0
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 0
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 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 0
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -54415000
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 -54415000
Cash and cash equivalents cash flow statement at beginning of period 58682000
Cash and cash equivalents cash flow statement at end of period 4267000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 PPKG & CO Yes 31-Jan-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 997165000 997165000
2 Total Expenditure 967305000 967305000
3 Net Profit/(Loss) 21047000 21047000
4 Earnings Per Share 0.65 0.65
5 Total Assets 1563846000 1563846000
6 Total Liabilities 669963000 669963000
7 Net Worth 893883000 893883000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Qualified opinion Repetitive Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)


Text Block
Textual Information(1) The accounts of the company are not prepared as per the IND AS norms
Textual Information(2) As mentioned by the Statutory Auditors the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS re grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(3) NOT ASCERTAINABLE
Textual Information(4) As mentioned by the Statutory Auditors the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS re grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(5) NOT ASCERTAINABLE
Textual Information(6) Advances have been paid received to from various parties the details confirmation reconciliation purpose is still yet to be provided for few parties
Textual Information(7) There are no balances in respect of Secured Loans Un secured Loans Borrowings and Current Assets other noncurrent Assets Current liabilities and non current liabilities and as such the Management to the best of their knowledge confirms that the Audit qualification in this regard will not have any impact on the Financial Statements drawn as on 31 March 2025 n
Textual Information(8) NOT ASCERTAINABLE
Textual Information(9) There are no balances in respect of Secured Loans Un secured Loans Borrowings and Current Assets other noncurrent Assets Current liabilities and non current liabilities and as such the Management to the best of their knowledge confirms that the Audit qualification in this regard will not have any impact on the Financial Statements drawn as on 31 March 2025 n
Textual Information(10) NOT ASCERTAINABLE
Textual Information(11) The Balances of Current Assets Other Non Current Assets Current Liabilities Non Current Liabilities Other Non Current Liabilities Other Current Liabilities are subject to confirmations reconciliations
Textual Information(12) There are no balances in respect of Secured Loans Un secured Loans Borrowings and Current Assets other non current Assets Current liabilities and non current liabilities and as such the Management to the best of their knowledge confirms that the Audit qualification in this regard will not have any impact on the Financial Statements drawn as on 31 March 2025 n
Textual Information(13) NOT ASCERTAINABLE
Textual Information(14) There are no balances in respect of Secured Loans Un secured Loans Borrowings and Current Assets other non current Assets Current liabilities and non current liabilities and as such the Management to the best of their knowledge confirms that the Audit qualification in this regard will not have any impact on the Financial Statements drawn as on 31 March 2025 n
Textual Information(15) NOT ASCERTAINABLE
Textual Information(16) The Company has various legal cases pending before Honble Courts other Government authorities at various levels the outcome of these cases cannot be ascertained
Textual Information(17) The qualification with regards to the legal cases pending before the Honble Courts and other Government Authorities the Management to the best of their knowledge confirms that all the said cases are sub judice as on date and do not have any material impact least of all any financial impact on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(18) NOT ASCERTAINABLE
Textual Information(19) The qualification with regards to the legal cases pending before the Honble Courts and other Government Authorities the Management to the best of their knowledge confirms that all the said cases are sub judice as on date and do not have any material impact least of all any financial impact on the Financial Statements of the Company drawn as on 31 March 2025
Textual Information(20) NOT ASCERTAINABLE


Signatories detail
Name of CEO / Managing director VINOD KUMAR BAID
Name of CFO ANIT SURANA
Name of audit committee chairman DILIP RAJ SINGHVI
Name of statutory auditor GIRIDHATI LAL TOSHNIWAL
Name of other signatory, if any, with designation
Place HYDERABAD
Date 29-May-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 PRUDENTIAL SUGAR CORPORATION LIMITED PRUDENTIAL AMMANA SUGARS LIMITED 100% SUBSIDIARY COMPANY Loan 38093000 Approved by the Audit & the approval of the board obtain. 38093000 405855000 367762000
2 PRUDENTIAL SUGAR CORPORATION LIMITED SREE VENKATESHWARA SUGARS PVT LIMITED LEGAL ISSUE INVOLED Loan 24540000 Approved by the Audit & the approval of the board obtain. 0 24540000 24540000
3 PRUDENTIAL SUGAR CORPORATION LIMITED HELIOS SUSTAINABLE ENERGY LIMITED COMMON DIRECTOR Loan 49407000 Approved by the Audit & the approval of the board obtain. 49408000 0 49408000
4 PRUDENTIAL SUGAR CORPORATION LIMITED PRUDENTIAL GREEN ENERGY LIMITED COMMON DIRECTOR Advance 1857000 Approved by the Audit & the approval of the board obtain. 1857000 0 1857000
Total value of transaction during the reporting period 89358000