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ANDHRA SUGARS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-19INRLakhsQuarterlyThird quarterMulti segment2026-02-0511:30:002026-02-0512:55:00Not applicable2025-10-012025-12-31UnauditedConsolidated631337400049292000636266600035406480000159961000445695000599800021059800016534520006016352000346314000034631400068827000178330008666000002596540001018100018800008301000-36875000231080000-53720002257080002235350007779000217957000775100027110100021.591.590.060.061.651.6500.12640.56371.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). <BR> 2.The Increase in Turnover of Holding Company is mainly on account of increase in the selling prices of Caustic Soda and Sulphuric Acid when compared to previous year. <BR> 3.The exceptional item for the period ended 31st December 2025 of Rs.132.54 lakhs is net of amount paid towards Voluntary Retirement Scheme (VRS) by the company for its Sugar Unit and Co-Generation Unit of Taduvai of Rs. 440.17 lakhs and true-down adjustment arising from the “True-up of Fuel and Power Purchase Cost Adjustment (FPPCA) Order for the financial year 2024–25” issued by the Andhra Pradesh Electricity Regulatory Commission (APERC) of Rs. 307.63 lakhs. <BR> Exceptional items for the Year ended 31st March 2025 include : <BR> a) an amount of Rs.197.37 Lakhs towards provision for Impairment of assets at Power Generation Unit at Tanuku <BR> b) Rs.2285.13 Lakhs towards provision on account of FPPCA charges demand raised by DISCOMS. <BR> 4.As the Company’s current wage structure is aligned with the requirements of New Labour Codes, no incremental liability is expected in respect of gratuity and leave obligations in the current period. The Government of the state in which, the company operates is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. <BR> 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 Authority (VPA) 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 VPA. As APL was the sole bidder for the Tender, VPA accepted both Technical Bid & Financial Bid. Later -on, VPA has cancelled the tender and issued re-tender. Aggrieved by the action of VPA, APL has filed a writ petition under Article 226 before the Hon’ble High Court of Andhra Pradesh. <BR> 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 VPA towards the lease of the land and directed VPA 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, VPA requesting him to kindly finalise the land lease deed and fix-up the date for execution of the said lease deed. VPA 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 Hon'ble High Court has delivered its Judgement on 03.11.2025. Based on the Judgement, APL has addressed a letter to VPA for issue of tender as per Land Lease Policy guidelines 2015. <BR> 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. <BR> 6.During this Period the Company has discontinued the operations of the Sugar Unit and Power Generation Unit situated at Tanuku from 1st April 2025 and the Wind Power - Ramagiri Unit from 1st October 2025 onwards. <BR> 7.In respect of Associate Company (APL), the loss is due to low realisation of products prices and increase of raw-material prices. The Plant was shutdown from 29.10.2025 for maintanance works relating to preventive & essential repairs and the same were completed on 27.01.2026. In view of decrease in sales prices, increase in input cost and huge gap between demand & supply, the Board and the Management have took the view for contribution of shut down of the plant for further period upto 03.02.2026 and started its operations from 04.02.2026. <BR> 8.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 05.02.2026 and statutory auditors have carried out limited review. <BR> 9.Previous period figures have been regrouped wherever necessary to conform the current period presentation.2025-04-012025-12-31UnauditedConsolidated18285885000196114000184819990009716706000137590009258070001380890000189620006151910004641579000173128940001169105000011691050002347490005938700029413600008749690001070200020020008700000-58345000825324000-15329000809995000785259000268110007699580002678300027110100025.735.730.060.065.795.7900.12640.5637Power and Fuel954969000Other Expenses698483000Power and Fuel2646719000Other Expenses1994860000SUGAR364488000CHLOR-ALKALI1945342000POWER GENERATION102025000INDUSTRIAL CHEMICALS3512627000SOAP1538375000UNALLOCATED407632000SUGAR1131359000CHLOR-ALKALI5710000000POWER GENERATION416984000INDUSTRIAL CHEMICALS10033473000SOAP4310893000UNALLOCATED87452400078704890002247723300015571150004191348000631337400018285885000SUGAR-30291000CHLOR-ALKALI152457000POWER GENERATION-26487000INDUSTRIAL CHEMICALS254197000SOAP27354000UNALLOCATED-51612000SUGAR-142179000CHLOR-ALKALI713108000POWER GENERATION52892000INDUSTRIAL CHEMICALS657326000SOAP49701000UNALLOCATED-2036780003256180001127170000599800018962000003196200001108208000SUGAR361466000CHLOR-ALKALI8607797000POWER GENERATION552829000INDUSTRIAL CHEMICALS3682597000SOAP844683000UNALLOCATED775337200021802744000021802744000SUGAR95166000CHLOR-ALKALI1545453000POWER GENERATION44829000INDUSTRIAL CHEMICALS931165000SOAP146909000UNALLOCATED1472289000423581100004235811000items that will not be reclassified to profit and loss-7290000-7290000items that will not be reclassified to profit and loss-16916000-16916000-1918000-1587000-5372000-15329000