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SUGARS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-142025-10-29INRLakhsQuarterlySecond quarterMulti segment2025-11-1412:30:002025-11-1415:00:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2024-05-29http://ranagroup.com/rsl/Policies%20of%20the%20Company/POLICY%20ON%20RELATED%20PARTY%20TRANSACTIONS.pdffalsefalseNot Applicable2025-07-012025-09-30UnauditedStandalone3453384000358010003489185000139580500050047000130583300015278700045783000929650006431950003686415000-1972300000-1972300000-55936000-559360000-1412940000000-1412940000-141294000153539500010-0.92-0.9200-0.92-0.921. The above Statement of Unaudited financial results for the quarter ended 30.09.2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 14th Nov 2025. <BR> 2. The statutory auditors have carried out a limited review of the above results for the quarter ended Sep 30, 2025 as required under Regulation 33 of SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. <BR> 3. Sugar being a seasonal Industry, there is variation in the performance of the Company, from Quarter to Quarter and results for the Quarter as such are not representative of annual Performance of the Company. <BR> 4. The Company is not a Large Corporate as per the applicability framework in terms of the SEBI Circular SEBI HO DDHS CIR P 2018 144 dated 26th Nov 2018. <BR> 5. Based on the nature of business activity, the company has identified Sugar, Distillery and Power as reportable segments. <BR> 6. The results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2015 as amended. <BR> 7. The Uttar Pradesh Electricity Regulatory Commission ("UPERC"), vide Notification No. UPERC/Secretary /CRE Regulations/2024/014, dated 17th October 2025, issued the UPERC (Captive and Renewable Energy Generating Plants) Regulations, 2024 revising the power tariff rates retrospectively w.e.f. 1st April, 2024. Accordingly, revenue arising on account of the revision in tariff amounting to Rs. 231.89 lakhs for the period from 1st April 2024 to 31st March 2025 has been accounted for during the current quarter and included under "Revenue from operations" in these financial results. <BR> 8. Previous Year's/ Period's figures have been reclassified/ recasted/ regrouped where ever considered necessary. <BR> 9. The company does not have any subsidiary/associate companies or joint venture with any other company as on September 30,2025. <BR> 2025-04-012025-09-30UnauditedStandalone87624250001171620008879587000386346500060417000326337900030689800014450900018418700012933540009116209000-2366220000-2366220000-70008000-700080000-1666140000000-1666140000-166614000153539500010-1.09-1.0900-1.09-1.09Other Expenditure643195000Other 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