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LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:TypeOfCompany contextRef="OneD">Main Board</in-capmkt:TypeOfCompany><in-capmkt:ClassOfSecurity contextRef="OneD">Equity</in-capmkt:ClassOfSecurity><in-capmkt:DateOfStartOfFinancialYear contextRef="OneD">2025-04-01</in-capmkt:DateOfStartOfFinancialYear><in-capmkt:DateOfEndOfFinancialYear contextRef="OneD">2026-03-31</in-capmkt:DateOfEndOfFinancialYear><in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2026-01-30</in-capmkt:DateOfBoardMeetingWhenFinancialResultsWereApproved><in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2026-01-20</in-capmkt:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange><in-capmkt:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-capmkt:DescriptionOfPresentationCurrency><in-capmkt:LevelOfRounding 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contextRef="OneD">2025-10-01</in-capmkt:DateOfStartOfReportingPeriod><in-capmkt:DateOfEndOfReportingPeriod contextRef="OneD">2025-12-31</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited><in-capmkt:NatureOfReportStandaloneConsolidated contextRef="OneD">Standalone</in-capmkt:NatureOfReportStandaloneConsolidated><in-capmkt:RevenueFromOperations contextRef="OneD" decimals="-5" unitRef="INR">1513500000</in-capmkt:RevenueFromOperations><in-capmkt:OtherIncome contextRef="OneD" decimals="-5" unitRef="INR">36800000</in-capmkt:OtherIncome><in-capmkt:Income contextRef="OneD" decimals="-5" unitRef="INR">1550300000</in-capmkt:Income><in-capmkt:CostOfMaterialsConsumed contextRef="OneD" decimals="-5" unitRef="INR">780600000</in-capmkt:CostOfMaterialsConsumed><in-capmkt:PurchasesOfStockInTrade contextRef="OneD" decimals="-5" 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unitRef="INR">-88600000</in-capmkt:OtherComprehensiveIncomeNetOfTaxes><in-capmkt:ComprehensiveIncomeForThePeriod contextRef="OneD" decimals="-5" unitRef="INR">6100000</in-capmkt:ComprehensiveIncomeForThePeriod><in-capmkt:PaidUpValueOfEquityShareCapital contextRef="OneD" decimals="-5" unitRef="INR">86000000</in-capmkt:PaidUpValueOfEquityShareCapital><in-capmkt:FaceValueOfEquityShareCapital contextRef="OneD" decimals="INF" unitRef="INRPerShare">10</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">11.01</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">11.01</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">11.01</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">11.01</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:				 &lt;BR&gt; 
				 &lt;BR&gt; 
1. Sugar production being seasonal, performance of one quarter is not indicative of the trend for the whole year.			 &lt;BR&gt; 
 &lt;BR&gt; 
2. The new Labour Codes enacted by Government of India have become operational from 21st November 2025, while related Central / State Rules are yet to be notified on all aspects of the Code. Based on official clarifications and guidance available, the Company has recognized the incremental financial commitment, that is not material, in the financial statements in the current quarter.			 &lt;BR&gt; 
 &lt;BR&gt; 
3. The company has received order of the Transfer Pricing Officer dated 28.01.2026 that has material impact in respect of transfer pricing for bagasse and power for Assessment Year 2023/24. This in turn would impact eligible quantum of tax relief u/s 80-IA of the Income Tax Act, 1961. The company awaits further assessment proceedings and would pursue available legal recourse. Additional provision for likely impact would be recognized as and when required.			 &lt;BR&gt; 
 &lt;BR&gt; 
4. The Company is eligible for tariff revision on power exports from 2012 consequent on the judgement of Appellate Tribunal for Electricity (APTEL) dated 03-09-2025.  Its recognition in the financial statements awaits tariff redetermination by the Tamil Nadu Electricity Regulatory Commission in terms of remand by APTEL and not quantifiable at this stage.			 &lt;BR&gt; 
 &lt;BR&gt; 
5. The Company does not have any subsidiary/associate/joint venture entity(ies) as on 31st December 2025			 &lt;BR&gt; 
6. The above unaudited financial results were reviewed by the Audit Committee  and approved by the Board of Directors at their respective meetings held on 30th January 2026. The statutory auditors have conducted a limited review of the financial results.			 &lt;BR&gt; 
		               			 &lt;BR&gt; 
						For Ponni Sugars (Erode) Ltd		 &lt;BR&gt; 
				 &lt;BR&gt; 
Chennai							N Ramanathan	 &lt;BR&gt; 
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