PONNIERODE2026-01-012026-03-31PONNIERODE2026-03-31PONNIERODE2025-03-31PONNIERODE2025-04-012026-03-31PONNIERODE2026-01-012026-03-31in-capmkt:OtherExpenses1MemberPONNIERODE2026-01-012026-03-31in-capmkt:OtherExpenses2MemberPONNIERODE2025-04-012026-03-31in-capmkt:OtherExpenses1MemberPONNIERODE2025-04-012026-03-31in-capmkt:OtherExpenses2MemberPONNIERODE2026-03-31OtherNoncurrentFinancialAssetsDomain1PONNIERODE2026-03-31OtherNoncurrentAssetsDomain1PONNIERODE2026-03-31OtherCurrentFinancialAssetsDomain1PONNIERODE2026-03-31OtherCurrentAssetsDomain1PONNIERODE2026-03-31OtherNoncurrentLiabilitiesDomain1PONNIERODE2026-03-31OtherCurrentFinancialLiabilitiesDomain1PONNIERODE2026-03-31OtherCurrentLiabilitiesDomain1PONNIERODE2026-01-012026-03-31in-capmkt:ReportableSegments1MemberPONNIERODE2026-01-012026-03-31in-capmkt:ReportableSegments2MemberPONNIERODE2025-04-012026-03-31in-capmkt:ReportableSegments1MemberPONNIERODE2025-04-012026-03-31in-capmkt:ReportableSegments2MemberPONNIERODE2026-01-012026-03-31in-capmkt:ReportableSegments1MemberPONNIERODE2026-01-012026-03-31in-capmkt:ReportableSegments2MemberPONNIERODE2025-04-012026-03-31in-capmkt:ReportableSegments1MemberPONNIERODE2025-04-012026-03-31in-capmkt:ReportableSegments2MemberPONNIERODE2026-01-012026-03-31in-capmkt:ReportableSegments1MemberPONNIERODE2026-03-31in-capmkt:ReportableSegments1MemberPONNIERODE2026-01-012026-03-31in-capmkt:ReportableSegments2MemberPONNIERODE2026-03-31in-capmkt:ReportableSegments2MemberPONNIERODE2026-01-012026-03-31in-capmkt:ReportableSegments1MemberPONNIERODE2026-03-31in-capmkt:ReportableSegments1MemberPONNIERODE2026-01-012026-03-31in-capmkt:ReportableSegments2MemberPONNIERODE2026-03-31in-capmkt:ReportableSegments2MemberPONNIERODE2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1PONNIERODE2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2PONNIERODE2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1PONNIERODE2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain1PONNIERODE2025-12-31RelatedPartyTransactionDomain1PONNIERODE2026-03-31RelatedPartyTransactionDomain1PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain2PONNIERODE2025-12-31RelatedPartyTransactionDomain2PONNIERODE2026-03-31RelatedPartyTransactionDomain2PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain3PONNIERODE2025-12-31RelatedPartyTransactionDomain3PONNIERODE2026-03-31RelatedPartyTransactionDomain3PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain4PONNIERODE2025-12-31RelatedPartyTransactionDomain4PONNIERODE2026-03-31RelatedPartyTransactionDomain4PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain5PONNIERODE2025-12-31RelatedPartyTransactionDomain5PONNIERODE2026-03-31RelatedPartyTransactionDomain5PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain6PONNIERODE2025-12-31RelatedPartyTransactionDomain6PONNIERODE2026-03-31RelatedPartyTransactionDomain6PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain7PONNIERODE2025-12-31RelatedPartyTransactionDomain7PONNIERODE2026-03-31RelatedPartyTransactionDomain7PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain8PONNIERODE2025-12-31RelatedPartyTransactionDomain8PONNIERODE2026-03-31RelatedPartyTransactionDomain8PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain9PONNIERODE2025-12-31RelatedPartyTransactionDomain9PONNIERODE2026-03-31RelatedPartyTransactionDomain9PONNIERODE2026-01-012026-03-31RelatedPartyTransactionDomain10PONNIERODE2025-12-31RelatedPartyTransactionDomain10PONNIERODE2026-03-31RelatedPartyTransactionDomain10PONNIERODE2026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532460PONNIERODENOTLISTEDINE838E01017PONNI SUGARS (ERODE) LIMITEDMain BoardEquity2025-04-012026-03-312026-05-112026-04-21INRLakhsQuarterlyFourth quarterMulti segment2026-05-1112:30:002026-05-1114:10:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-30https://ponnisugars.com/SiteImages/Documents/docs/f7ba964c3b2ce401612dc3f3e6f27781.pdffalsefalseThe company does not have any loans and debt securities and hence this disclosure is not applicable.2026-01-012026-03-31AuditedStandalone895400000646000009600000009631000000-5587000006260000054000002960000024950000075150000020850000045230000066080000038530000087000003940000000266800000000026680000046000000312800000860000001031.0231.020031.0231.02Notes: <BR> 1. The Board has recommended a dividend of Rs.5 per Equity Share of Rs.10/- each for FY 2025-26 subject to the approval of shareholders at the ensuing Annual General Meeting. <BR> <BR> 2. Sugar production being seasonal, performance of one quarter is not indicative of the trend for the whole year. <BR> <BR> 3. The figures for the quarter ended 31st March, 2026 and 31st March 2025 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. Also the figures upto the end of the third quarter had only been reviewed and not subjected to audit. <BR> <BR> 4. Other income includes Rs. 357 lakhs on derecognition of excess liability pursuant to change in accounting estimate. <BR> <BR> 5. The Appellate Tribunal for Electricity (APTEL) delivered judgement in Sep ’25 covering tariff revision for the period from 2012 in favour of the company. The Tamil Nadu Electricity Regulatory Commission (TNERC) on remand has initiated proceedings for revising the tariff, giving effect to APTEL judgement. <BR> The company has been legally advised that its right to additional tariff and carrying cost has arisen from the APTEL judgement which is an enforceable right. The company following accrual basis of accounting has accordingly recognized the effect of APTEL judgement in the current quarter based on reasonable and reliable estimate to the best of its judgement in line with Ind AS 115. <BR> <BR> Additional revenue in respect of tariff revision and carrying cost (interest) has been recognized in the current quarter as under: <BR> <BR> (Rs. Lakhs) <BR> Upto 31.03.2025 For FY 2025-26 Total <BR> <BR> Tariff Revision <BR> <BR> Revenue from operations 326 3301 <BR> <BR> Exceptional item 2975 <BR> <BR> Carrying Cost <BR> <BR> Other Income 34 1582 <BR> <BR> Exceptional item 1548 <BR> <BR> 6. The company has been availing tax holiday under Section 80 IA of the Income Tax Act 1961 in respect of profits from Cogen business from FY 2017-18. Accordingly, the company was paying only Minimum Alternate Tax (MAT) since then. MAT so paid, being eligible for set off, was carried forward. <BR> The Tax Department during the year has initiated proceedings under transfer pricing provisions for certain years. The company expects this to get extended to more periods that will have the effect of nullifying the tax exemption. The company has taken steps to legally defend its position and is reasonably confident of its case. <BR> <BR> The company however opted to reassess its tax liability based on prudence for the past periods, but not conceding, the transfer pricing norm of tax department. Pursuant to this, the company during the current quarter has written down Rs.2053 lakhs of ‘MAT credit receivable’ and made additional tax provision of Rs.634 <BR> lakhs relating to earlier years and Rs.483 lakhs for the current year. <BR> <BR> 7. The company does not have any subsidiary/associate/joint venture entity(ies) as on 31st March 2026. <BR> 8. The above financial results were reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on 11th May 2026. <BR> For Ponni Sugars (Erode) Ltd <BR> <BR> Chennai N Ramanathan <BR> 11.05.2026 Managing Director2025-04-012026-03-31AuditedStandalone4149900000144700000429460000028511000000-14170000025430000060000001100000008288000003908500000386100000516400000902500000427500000-530000042220000004803000000000480300000-945000003858000008600000010559530000055.8555.850055.8555.85Power and Fuel159700000Other Expenses89800000Power and Fuel579000000Other Expenses24980000014284000002290000000900000000243950000000518000000295750000016700000442640000012907000000219500000173000004587000000150000007105000009140000020926000000065190000008600000055953000005681300000568130000000000037110000009710000046820000002820000018860000021680000056300000273100000398000003100000535000000369500000008377000006519000000Other financial assets518000000Other non-current assets16700000Other current financial assets15000000Other current assets91400000provisions for income tax (net)97100000Other current financial liabilities56300000Other current liabilities39800000Sugar714800000Cogeneration459000000Sugar3651100000Cogeneration1404300000117380000050554000002784000009055000008954000004149900000Sugar104300000Cogeneration570600000Sugar135000000Cogeneration756300000674900000891300000540000060000008700000-17200000660800000902500000Sugar2235500000Cogeneration1368000000360350000029155000006519000000Sugar279000000Cogeneration327000003117000005260000008377000006000000-1416000001255000000-5768000000000581000000-28600000011000000000000023600000620000000000076000000-5254000003771000000006910000003080000000000000017000001544000000000000000000000023600000620000000-246500000-3136000000000000000025800000370000000-29500000-351000000-351000005240000017300000Effects of measuring Investments at fair value52900000Acturial gain on employee defined benefit obligation130000054200000Effects of measuring Investments at fair value-111600000Acturial gain on employee defined benefit obligation1300000-1103000008200000-158000000046000000-94500000PONNI SUGARS (ERODE) LIMITED******SESHASAYEE PAPER AND BOARDS LTD******PROMOTERPurchase of goods or services14763000Approved1476300000PONNI SUGARS (ERODE) LIMITED******SESHASAYEE PAPER AND BOARDS LTD******PROMOTERSale of goods or services217346000Approved2173460005021500052033000PONNI SUGARS (ERODE) LIMITED******SESHASAYEE PAPER AND BOARDS LTD******PROMOTERAny other transactionReceiving of services886000Approved88600000PONNI SUGARS (ERODE) LIMITED******SESHASAYEE PAPER AND BOARDS LTD******PROMOTERAny other transactionRendering of services86000Approved8600000PONNI SUGARS (ERODE) LIMITED******ESVI INTERNATIONAL (ENGINEERS & EXPORTERS) LTD******PROMOTERAny other transactionReceiving of services297000Approved297000330000330000PONNI SUGARS (ERODE) LIMITED******SPB PROJECTS AND CONSULTANCY LIMITED******OTHER RELATED PARTYAny other transactionReceiving of services450000Approved450000720000720000PONNI SUGARS (ERODE) LIMITED******N GOPALARATNAM******CHAIRMAN & PROMOTERAny other transactionSITTING FEES PAID FOR ATTENDING MEETINGS OF BOARD & ITS COMMITTEES HELD DURING OCTOBER 2025 TO MARCH 2026540000Approved5400000500000PONNI SUGARS (ERODE) LIMITED******BHARTI CHHOTUBHAI PITHAWALLA******DIRECTOR & PROMOTERAny other transactionSITTING FEES PAID FOR ATTENDING MEETINGS OF BOARD HELD DURING OCTOBER 2025 TO MARCH 2026420000Approved4200000500000PONNI SUGARS (ERODE) LIMITED******M.VASANTHACHITRA******RELATIVE OF DIRECTORPurchase of goods or services9000Approved900000PONNI SUGARS (ERODE) LIMITED******P.PALANIAMMAL******RELATIVE OF DIRECTORPurchase of goods or services124000Approved12400000234921000AuditedtrueS Viswanathan LLPtrue2027-03-31