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:ReportableSegments4Member5000322026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500032BAJAJHINDNOTLISTEDINE306A01021Bajaj Hindusthan Sugar LimitedMain BoardEquity2026-04-012027-03-312026-08-132026-08-06INRCroresQuarterlyFirst quarterMulti segment2026-08-1311:45:002026-08-1312:55:00Not applicable2026-04-012026-06-30UnauditedConsolidated11259700000231000001128280000039180000001056810000090470000011400000056130000059290000013132800000-18500000000-18500000000-2400000-24000000-184760000060000006000000-18470000008100000-1838900000-1846500000-500000-1838420000-480000309452000001-0.23-0.2300-0.23-0.231. The Parent 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. Pursuant to the Framework Agreement executed in March 2026 under the approved Resolution Plan, the Parent 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 /> 3. Pursuant to the restructuring agreements, certain plant and machinery, furniture and fixtures, and other equipment pertaining to the erstwhile Board Division (Ecotec) of the Parent Company, 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 of the Parent Company 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 consolidated financial results as Profit/(Loss) from Discontinued Operations. <br /> <br /> 4. The management has assessed the Group’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 Parent Company’s liquidity and operations. Further, the Parent 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 Group will be able to continue its operations and meet its obligations in the normal course of business for the foreseeable future. Accordingly, these consolidate financial results have been prepared on a going concern basis. <br /> <br /> 5. 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 /> 6. The figures for the quarter ended March 31, 2026, are the balancing figures between the audited figures for the full financial year and the published year-to-date figures up to the third quarter of the respective financial years, which were subject to limited review by the auditors. The figures for the quarter ended June 30, 2026 included in the consolidated financial results have been approved by the Parent Company’s Board of Directors, pursuant to Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The figures for the three foreign subsidiaries and two Indian subsidiaries for the quarter ended June 30, 2026 are management certified. <br /> <br /> 7. The above unaudited consolidated 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 expenses592900000Sugar10417700000Distillery1115800000Power93400000Others1041000001173100000047130000011259700000Sugar-1457500000Distillery75800000Power-239400000Others-60100000-168120000011400000054200000-1849400000Sugar74226500000Distillery8813800000Power24587300000Others204380000010967140000021622800000131294200000Sugar23838000000Distillery395000000Power63600000Others444100000247407000007026870000095009400000Items that will be reclassified to profit or loss8100000810000008100000