5003422026-01-012026-03-315003422026-03-315003422025-03-315003422025-04-012026-03-315003422026-01-012026-03-31in-capmkt:OtherExpenses1Member5003422025-04-012026-03-31in-capmkt:OtherExpenses1Member5003422026-03-31OtherCurrentFinancialAssetsDomain15003422026-03-31OtherCurrentFinancialAssetsDomain25003422026-03-31OtherCurrentFinancialLiabilitiesDomain15003422026-03-31OtherCurrentFinancialLiabilitiesDomain25003422026-03-31OtherCurrentLiabilitiesDomain15003422026-01-012026-03-31AuditorDomain15003422026-01-012026-03-31in-capmkt:AuditedMember5003422026-03-31in-capmkt:AuditedMember5003422026-01-012026-03-31in-capmkt:AdjustedMember5003422026-03-31in-capmkt:AdjustedMember5003422026-01-012026-03-31AuditQualification15003422026-01-012026-03-31AuditQualification25003422026-01-012026-03-31AuditQualification35003422026-01-012026-03-31AuditQualification45003422026-01-012026-03-31AuditQualification5iso4217:INRiso4217:INRxbrli:shares500342PRUDMOULINOTLISTEDINE024D01016PRUDENTIAL SUGAR CORPORATION LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-20INRLakhsQuarterlyFourth quarterSingle segmentSUGAR MANUFACTURING AND TRADING2026-05-3014:00:002026-05-3015:30:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated103920000414460001453660000103789000053520008993000178000644400012475600020610000020610000558400005584000015026000000015026000015026000322520000100.470.45000.470.451. The above Consolidated Financial results have been approved and taken on to record by the board of Directors and audit committee at its meeting held on May 30, 2026 <BR> <BR> 2. The company has adopted Indian Accounting Standard ("Ind As") with effect from April 1, 2017. Accordingly, the financial results for the quarter and Year ended March 31, 2026 have been prepared in accordance with Ind AS, the recognition and measurement principles laid down under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. <BR> <BR> 3. Previous period's figures have been regrouped wherever necessary to conform to this period's classification. Certain figures apparently do not add up because of rounding off but are wholly accurate in themselves. <BR> <BR> 4. The management has assessed the Identification of reportable segments in accordance with the requirement of the Ind-AS 108 Operating Segment and believes that the Company has only one reportable segment namely "Sugar Manufacturing and Trading". <BR> 2025-04-012026-03-31AuditedConsolidated91303000013693200010499620000905112000010000000375040002400001357400096643000083532000083532000218920000218920000616400000000616400000616400003225200001001.911.86001.911.86Other Expenses6444000Other Expenses1357400078921000018579000000975000000552800011005800055790000671012000104166100018338380001833838000193133800036332000081897700011822970001182297000397205000397205000039720500064944000000602290001251730001083410001183220003518360007490410001931338000other advances889067000other current assets152594000other financial liabilities54741000trade payables5488000Other current liabilities108341000375040000-108770000018324100000500000005433000-7180400000000000000000-60400000455000001290320000000012903200000000000071726000000000000002759000000000000-6896700000000000021381000003750400000-5888500011800000118000043990005579000AuditedQualified opinionPPKG & COtrue2027-01-311049962620001049962620009664303200096643032000616401000061640100001.911.91193133800000193133800000193133800000193133800000118229700000118229700000The accounts of the company are not prepared as per the IND AS norms,Qualified opinionRepetitiveAs mentioned by the Statutory Auditors, the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS, re-grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same. The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31.03.2026NOT ASCERTAINABLEAs mentioned by the Statutory Auditors, the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS, re-grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same. The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31.03.2026NOT ASCERTAINABLEAdvances have been paid/received to/from various parties, the details, confirmation/reconciliation/purpose is still yet to be provided for few parties.Qualified opinionRepetitiveAs mentioned by the Statutory Auditors, the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS, re-grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same. The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31.03.2026NOT ASCERTAINABLEAs mentioned by the Statutory Auditors, the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS, re-grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same. The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31.03.2026NOT ASCERTAINABLEThe Balances of Current Assets, Other Non-Current Assets, Current Liabilities, Non-Current Liabilities, Other Non-Current Liabilities & Other Current Liabilities are subject to confirmations/reconciliationsQualified opinionRepetitiveThere are no balances in respect of Secured Loans, Un-secured Loans (Borrowings), and Current Assets, other non-current Assets, Current liabilities and non-current liabilities and as such the Management, to the best of their knowledge, confirms that the Audit qualification in this regard will not have any impact on the Financial Statements drawn as on 31.03.2026NOT ASCERTAINABLEThere are no balances in respect of Secured Loans, Un-secured Loans (Borrowings), and Current Assets, other non-current Assets, Current liabilities and non-current liabilities and as such the Management, to the best of their knowledge, confirms that the Audit qualification in this regard will not have any impact on the Financial Statements drawn as on 31.03.2026NOT ASCERTAINABLEThe Company has various legal cases pending before Honble Courts & other Government authorities, at various levels, the outcome of these cases cannot be ascertainedQualified opinionRepetitiveThe qualification with regards to the legal cases pending before the Honble Courts and other Government Authorities, the Management, to the best of their knowledge, confirms that all the said cases are sub-judice as on date and do not have any material impact, least of all, any financial impact on the Financial Statements of the Company drawn as on 31.03.2026NOT ASCERTAINABLEThe qualification with regards to the legal cases pending before the Honble Courts and other Government Authorities, the Management, to the best of their knowledge, confirms that all the said cases are sub-judice as on date and do not have any material impact, least of all, any financial impact on the Financial Statements of the Company drawn as on 31.03.2026NOT ASCERTAINABLEThe Company has carried out multiple inter-balance transfers and adjustments between various parties/accounts during the year without obtaining proper confirmations, agreements, or consent from the respective parties for such set-off of balances. In the absence of supporting documentation and independent confirmations from the concerned parties, we are unable to comment on the correctness, completeness, and recoverability/payability of such balances and the consequential impact thereof on the financial statements.Qualified opinionWhether appeared first timeAs mentioned by the Statutory Auditors, the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS, re-grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same. The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31.03.2026NOT ASCERTAINABLEAs mentioned by the Statutory Auditors, the Financial Statements of the Company have been prepared as per IND AS and this being the first year of adoption of the IND AS, re-grouping of all Assets and Liabilities with respect to their FMV has not been done and the Company is in the process of doing the same. The Management of the Company opines that there will not be any impact of Audit qualification of the same on the Financial Statements of the Company drawn as on 31.03.2026NOT ASCERTAINABLEVINOD KUMAR BAIDANIT SURANADILIP RAJ SINGHVIGIRIDHARLAL TOSHNIWALHYDERABAD2026-05-21