5000322026-04-012026-06-305000322026-06-305000322026-04-012026-06-30in-capmkt:OtherExpenses1Member5000322026-04-012026-06-30in-capmkt:ReportableSegments1Member5000322026-04-012026-06-30in-capmkt:ReportableSegments2Member5000322026-04-012026-06-30in-capmkt:ReportableSegments3Member5000322026-04-012026-06-30in-capmkt:ReportableSegments4Member5000322026-04-012026-06-30in-capmkt:ReportableSegments1Member5000322026-04-012026-06-30in-capmkt:ReportableSegments2Member5000322026-04-012026-06-30in-capmkt:ReportableSegments3Member5000322026-04-012026-06-30in-capmkt:ReportableSegments4Member5000322026-04-012026-06-30in-capmkt:ReportableSegments1Member5000322026-06-30in-capmkt:ReportableSegments1Member5000322026-04-012026-06-30in-capmkt:ReportableSegments2Member5000322026-06-30in-capmkt:ReportableSegments2Member5000322026-04-012026-06-30in-capmkt:ReportableSegments3Member5000322026-06-30in-capmkt:ReportableSegments3Member5000322026-04-012026-06-30in-capmkt:ReportableSegments4Member5000322026-06-30in-capmkt:ReportableSegments4Member5000322026-04-012026-06-30in-capmkt:ReportableSegments1Member5000322026-06-30in-capmkt:ReportableSegments1Member5000322026-04-012026-06-30in-capmkt:ReportableSegments2Member5000322026-06-30in-capmkt:ReportableSegments2Member5000322026-04-012026-06-30in-capmkt:ReportableSegments3Member5000322026-06-30in-capmkt:ReportableSegments3Member5000322026-04-012026-06-30in-capmkt:ReportableSegments4Member5000322026-06-30in-capmkt:ReportableSegments4Member5000322026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15000322026-06-30Statement15000322026-04-012026-06-30Statement15000322026-06-30StatementDynamic1I1Statement15000322026-06-30StatementDynamic1I2Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500032BAJAJHINDNOTLISTEDINE306A01021Bajaj Hindusthan Sugar LimitedMain BoardEquity2026-04-012027-03-312026-08-132026-08-06INRCroresQuarterlyFirst quarterMulti segment2026-08-1311:45:002026-08-1312:55:00Not applicabletrue1falseNo default as on 30.06.20262026-04-012026-06-30UnauditedStandalone1116300000021600000111846000003918000000105681000008992000009570000054940000045170000012955900000-17713000000-17713000000-200000-2000000-177110000060000006000000-1770500000117600000-1652900000309452000001-0.22-0.2200-0.22-0.221. The Company operates in a seasonal industry and, accordingly, its performance may vary from quarter to quarter. The results for the quarter are not necessarily indicative of the results for the full financial year. <br /> <br /> 2. The Company has aggregate exposures amounting to Rs 2,593.33 crore in its subsidiaries, comprising investments, inter-corporate loans, and accrued interest thereon. The management is actively undertaking appropriate measures for recovery and settlement of these amounts. In accordance with the principle of prudence and conservatism, the Company has not recognised interest income of Rs 28.03 crore (Previous Year Q1: Rs 28.03 crore) for the quarter ended June 30, 2026, on such inter-corporate loan. Such income will be recognised upon realisation. The Auditors have included an Emphasis of Matter in their limited review report in respect of this matter. <br /> <br /> 3. Pursuant to the Framework Agreement executed in March 2026 under the approved Resolution Plan, the Company, during the quarter, allotted 1,67,23,565 equity shares of face value Re. 1 each at an issue price of Rs. 5.12 per equity share and 44,56,67,369 Compulsorily Convertible Preference Shares (CCPS) of face value Re. 1 each to one lender, in accordance with the terms of the Framework Agreement. <br /> <br /> The stipulated equity shares and CCPS had already been allotted to the other participating lenders in March 2026. Accordingly, with the aforesaid allotments made during the quarter, the issuance of equity shares and CCPS to the participating lenders, as envisaged under the approved Resolution Plan and the Framework Agreement, stands fully complied. <br /> <br /> 4. Pursuant to the restructuring agreements, certain plant and machinery, furniture and fixtures, and other equipment pertaining to the erstwhile Board Division (Ecotec) have been identified by the consortium of lenders as non-core assets for disposal. Some of the identified assets have been disposed off during the quarter. <br /> <br /> The Board Division has been classified as a discontinued operation in accordance with Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations. Accordingly, the net result of the Board Division, comprising income arising from the disposal of a part of the identified assets and the related expenses, has been presented separately in the Standalone financial results as Profit/(Loss) from Discontinued Operations. <br /> <br /> 5. The management has assessed the Company’s ability to continue as a going concern in accordance with Ind AS 1, after considering its current and expected operating performance, liquidity position and cash flow projections and positive net worth, prevailing firm sugar prices, and the impact of the approved debt restructuring. Pursuant to the restructuring, repayment of the outstanding Optionally Convertible Debentures (OCDs) is under moratorium, with repayments scheduled to commence from March 31, 2031, which is expected to support the Company’s liquidity and operations. Further, the Company is pursuing its claim aggregating approximately Rs. 1,978 crores (including interest up to June 30, 2026) under the Sugar Industry Promotion Policy, 2004, which is presently sub judice. Management expects a favourable outcome in the matter, which, upon realisation, would further strengthen the Company’s financial position and liquidity. <br /> <br /> Based on the above assessment, management is of the view that the Company will be able to continue its operations and meet its obligations in the normal course of business for the foreseeable future. Accordingly, these standalone financial results have been prepared on a going concern basis. <br /> <br /> 6. Previous period figures have been regrouped, rearranged, reworked and/or restated, wherever considered necessary, to conform to the current period classification and presentation. <br /> <br /> 7. The figures for the preceding quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial years which were only limited reviewed by the auditors. <br /> <br /> 8. The above unaudited standalone financial results for the quarter ended June 30, 2026 were reviewed by the Audit Committee and thereafter, approved by the Board of Directors and were taken on record at their respective meetings held on August 13, 2026. <br /> <br /> For Bajaj Hindusthan Sugar Limited <br /> AJAY KUMAR SHARMA <br /> Managing Director <br /> DIN 09607745 <br /> <br /> Place : Golagokarannath <br /> Date : August 13, 2026Other expenses451700000Sugar10417700000Distillery1115800000Power93400000Others74000001163430000047130000011163000000Sugar-1457500000Distillery75800000Power-239400000Others500000-16206000009570000054400000-1770700000Sugar62740000000Distillery8813800000Power7324100000Others18127000008069060000047562200000128252800000Sugar23581500000Distillery395000000Power63600000Others112900000241530000006759110000091744100000Items that will be reclassified to profit or loss13760000013760000020000000117600000Preferential Issues2026-04-015313000002026-06-30falsefalseNonefalseKausik AdhikariCompany Secretary and Compliance OfficerMumbai2026-08-13Object as per the General Meeting Notice: The object of the issue is to comply with the Resolution Plan for restructuring of loans of the Lenders in accordance with RBI Prudential Framework. In accordance with the Resolution Plan, the Company proposes to issue and allot equity shares of the Company to the Lenders by converting the part of YTM owed by the Company, so that the total shareholding of the Lenders will not exceed 50% of the paid-up capital post conversion.Not applicable856000000856000000Object as per the General Meeting Notice: The object of the issue is to comply with the Resolution Plan for restructuring of loans from the Lenders in accordance with RBI Prudential Framework. In accordance with the Resolution plan, the Company proposes to issue and allot Compulsorily Convertible Preference Shares of the Company to the Lenders by converting the outstanding loans (part of YTM and RoR).Not applicable44570000004457000000