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ANDHRSUGAR2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member ANDHRSUGAR2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member ANDHRSUGAR2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member ANDHRSUGAR2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member ANDHRSUGAR2024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member ANDHRSUGAR2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities05Member ANDHRSUGAR2024-12-31in-bse-fin:OneReportableSegmentLiabilities05Member ANDHRSUGAR2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities06Member ANDHRSUGAR2024-12-31in-bse-fin:OneReportableSegmentLiabilities06Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 590062 ANDHRSUGAR NA The Andhra Sugars Limited Equity 2024-04-01 2025-03-31 2025-02-11 2025-01-29 INR Lakhs Third quarter 11:30:00 13:25:00 2025-02-11 2025-02-11 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 5109007000.00 60943000.00 5169950000.00 2950318000.00 37898000.00 -85345000.00 450705000.00 4003000.00 205265000.00 1541378000.00 5104222000.00 65728000.00 -9284000.00 56444000.00 -5356000.00 14067000.00 8711000.00 0.00 47733000.00 0.00 0.00 0.00 -51875000.00 -4142000.00 -10569000.00 -14711000.00 7823000.00 -11965000.00 5309000.00 -20020000.00 271101000.00 2 0.06 0.06 0.00 0.00 0.06 0.06 0.00 0.00 0.00 1.The unaudited financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). 2.Decrease in Profit for the nine months period ended 31st December 2024 when compared to the nine months period ended 31st December 2023 is mainly on account of decrease in Selling Prices of Chlor-Alkali (Caustic Soda and its Bye-Products) and Other Chemicals. 3.The total exceptional item for the Quarter and Nine months period ended 31st December 2024 is towards provision for impairment of assets in Power Generation Unit at Tanuku for Rs.92.84 Lakhs. Exceptional Items for the Year ended 31st March, 2024 includes Rs.235.77 lakhs towards provision for Impairment of assets in Sugar Unit at Bhimadole and Rs. 259.01 lakhs towards provision for impairment of assets in Power Generation unit at Tanuku. 4.In the case of Holding Company,The Hon’ble Andhra Pradesh Electricity Regulatory Commission (APERC), Kurnool has issued orders for levying Fuel and Power Purchase Cost Adjustment (FPPCA) for the Financial year 2022-23 and 2023-24 and the estimated liabilities towards the aforesaid FPPCA Charges amounted to Rs.22.29 Crores and Rs.22.85 Crores respectively. The Company has challenged the aforesaid orders before Appellate Tribunal for Electricity (APTEL). The Charges towards FPPCA against company are not acknowledged as debt and hence considered as contingent liabilities. Till the disposal of Appeals on merits, the Company has decided to consider the monthly payments made towards aforesaid FPPCA Charges as “ Paid under Protest”. Similarly, the Associate Company (APL), also challenged aforesaid orders before APTEL and the estimated liability for the year 2022-23 and 2023-24 is Rs. 3.09 Crores and Rs. 3.32 Crores respectively. 5.During the Financial Year 2019-20, The Associate Company (APL) has initiated the process of renewal of the Land Lease on which the plant is located with Visakhapatnam Port Trust (VPT) for a further period of 30 years with effect from 27.06.2019. APL has submitted its Technical & Financial Bid against the tender floated by VPT. As APL was the sole bidder for the Tender, VPT accepted both Technical Bid & Financial Bid. Later -on, VPT has cancelled the tender and issued re-tender. Aggrieved by the action of VPT, APL has filed a writ petition under Article 226 before the Hon’ble High Court of Andhra Pradesh. The Hon’ble High Court of Andhra Pradesh has allowed the writ Petition filed by the APL seeking the cancellation of the order dated 18.08.2020, cancelling the tender notification dated 07.08.2019 and fresh tender notification dated 24.08.2020 issued by VPT towards the lease of the land and directed VPT to execute the lease deed, vide its order dated 25th February 2022. Further, on 19th March 2022, APL has written a letter to the Chief Engineer, VPT requesting him to kindly finalise the land lease deed and fix-up the date for execution of the said lease deed. VPT has preferred an appeal against the Hon’ble High Court of Andhra Pradesh order dated 25.02.2022 before division bench of Hon’ble High Court of Andhra Pradesh and the same is pending. Pending execution of the lease deed, APL has considered provisionally its bid amount for accounting of “Leases” in accordance with Ind AS 116, till the lease deed is executed. 6.The above results of the Company have been reviewed by the Audit Committee and approved by Board of Directors at their respective Meetings held on 11.02.2025 and statutory auditors have carried out limited review. 7.Previous period figures have been regrouped wherever necessary to conform the current period presentation. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 15193408000.00 344434000.00 15537842000.00 7969796000.00 270587000.00 410407000.00 1347596000.00 8735000.00 597710000.00 4653172000.00 15258003000.00 279839000.00 -9284000.00 270555000.00 32869000.00 24077000.00 56946000.00 0.00 213609000.00 0.00 0.00 0.00 -9847000.00 203762000.00 -63488000.00 140274000.00 200036000.00 3726000.00 138030000.00 2244000.00 271101000.00 2 1.48 1.48 0.00 0.00 1.48 1.48 0.00 0.00 0.00 Other Expenses 622033000.00 Power and Fuel 919345000.00 Other Expenses 1828534000.00 Power and Fuel 2824638000.00 CHLOR-ALKALI 1740510000.00 INDUSTRIAL CHEMICALS 2886181000.00 POWER GENERATION 155071000.00 SOAP 701948000.00 SUGAR 298261000.00 UNALLOCATED 267298000.00 CHLOR-ALKALI 5162531000.00 INDUSTRIAL CHEMICALS 8345159000.00 POWER GENERATION 426151000.00 SOAP 2513616000.00 SUGAR 937473000.00 UNALLOCATED 774848000.00 6049269000.00 18159778000.00 940262000.00 2966370000.00 5109007000.00 15193408000.00 CHLOR-ALKALI 104883000.00 INDUSTRIAL CHEMICALS 128705000.00 POWER GENERATION -26017000.00 SOAP -14657000.00 SUGAR -78062000.00 UNALLOCATED -106280000.00 CHLOR-ALKALI 259033000.00 INDUSTRIAL CHEMICALS 371993000.00 POWER GENERATION -20675000.00 SOAP 12831000.00 SUGAR -233872000.00 UNALLOCATED -119867000.00 8572000.00 269443000.00 4003000.00 8735000.00 4569000.00 260708000.00 CHLOR-ALKALI 8300249000.00 INDUSTRIAL CHEMICALS 3874345000.00 POWER GENERATION 725792000.00 SOAP 588727000.00 SUGAR 1597935000.00 UNALLOCATED 5832354000.00 20919402000.00 CHLOR-ALKALI 1521474000.00 INDUSTRIAL CHEMICALS 1010408000.00 POWER GENERATION 78734000.00 SOAP 22412000.00 SUGAR 273448000.00 UNALLOCATED 454734000.00 3361210000.00 0.00 3361210000.00 -12783000.00 -65702000.00 -2214000.00 -2214000.00 0.00 0.00