DHARSUGAR2024-04-012024-06-30 DHARSUGAR2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member DHARSUGAR2024-06-30 DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue04Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults04Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets04Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member DHARSUGAR2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member DHARSUGAR2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member DHARSUGAR2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member DHARSUGAR2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities04Member DHARSUGAR2024-06-30in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 507442 DHARSUGAR NOTLISTED Dharani Sugars & Chemicals Limited Equity 2024-04-01 2025-03-31 2024-08-12 2024-08-05 INR Lakhs First quarter 15:30:00 16:30:00 2024-08-12 2024-08-12 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Standalone 0.00 409000.00 409000.00 0.00 0.00 0.00 10130000.00 61750000.00 55226000.00 20670000.00 147776000.00 -147367000.00 13108000.00 -134259000.00 0.00 0.00 0.00 0.00 -134259000.00 0.00 0.00 0.00 0.00 -134259000.00 0.00 -134259000.00 0.00 0.00 332000000.00 10 -4.04 -4.04 0.00 0.00 -4.04 -4.04 0.00 0.00 0.00 Notes to the unaudited financial results for the quarter ended 30th June 2024. 1. The Hon'ble National Company Law Tribunal ( NCLT ), Chennai Bench, admitted the Corporate Insolvency Resolution Process ( CIRP ) application filed by a financial creditor of the Company and appointed an Interim Resolution Professional ( IRP ), in terms of the Insolvency and Bankruptcy Code, 2016 ( the Code ) to manage the affairs of the Company vide order dated July 29, 2021 received by the Company on July 31, 2021 and subsequently the Company has come out of the rigors of CIRP based on the Hon’ble NCLT order dated 9th May 2024 and restored the powers of the Board. 2. Meanwhile, the following lenders (Consortium Banks) viz., Indian Bank, State Bank of India, Central Bank of India, IDBI Limited, The South Indian Bank Ltd, The Federal Bank Ltd, ICICI Bank, Bank of India, Union Bank of India and Indian Overseas Bank had assigned their loan to National Asset Reconstruction Company Limited (“NARCL”) vide Joint Assignment Agreement dated 30th September 2023. 3. A Master Restructuring Agreement (“MRA”) was entered into between the Company and India Debt Resolution Limited (“IDRCL” – acting as a trustee on behalf of NARCL) on 24th May 2024. 4. The Appu Hotels Limited which was in corporate insolvency resolution process (CIRP) had exited the CIRP process as per the approval of the Hon’ble NCLT Chennai Bench-I vide its order dated 20/12/2023 approving the settlement proposal submitted by the Promoter u/s 12A of the IBC 2016. The carrying amount of the investments as at June 30 2024 is INR 1,455.53 Lakhs. The management is making all efforts to comply with the disclosure requirements of the “IND AS 113 - Fair Value Measurements”. 5. Based on the above information and explanations. The financial statements for the quarter ended 30th June 2024 have been prepared on a going concern basis. 6. Previous period figures have been regrouped/reclassified, where necessary. Other Expenses 20670000.00 Distillery 0.00 Power 0.00 Sugar 0.00 Unallocated 409000.00 409000.00 0.00 409000.00 Distillery -21035000.00 Power -11682000.00 Sugar -40201000.00 Unallocated 409000.00 -72509000.00 61750000.00 0.00 -134259000.00 Distillery 1234523000.00 Power 935842000.00 Sugar 2715628000.00 Unallocated 11747000.00 4897740000.00 0.00 4897740000.00 Distillery 345210000.00 Power 851330000.00 Sugar 4593214000.00 Unallocated 0.00 5789754000.00 0.00 5789754000.00 0.00 0.00