Reply to Clarification- Financial results

Date of 29-Apr-2026 NSE Acknowledgement Symbol :- PRUDMOULI Name of the Company : - Prudential Sugar Corporation Limited Submission Type :- Integrated Filing- Governance Date of Submission :- 29-Apr-2026 17:19:58 NEAPS App. No :- 154202 Disclaimer :We acknowledge the receipt of your submission through NEAPS. The information provided by you has been disseminated on the website on as is basis. General information about company Scrip code* 500342 NSE Symbol* PRUDMOULI MSEI Symbol* NOTLISTED ISIN* INE024E01016 Name of company PRUDENTIAL SUGAR CORPORATION LIMITED Type of company Main Board Class of security Equity Date of start of financial year 01-04-2025 Date of end of financial year 31-03-2026 Date of board meeting when results were approved 13-11-2025 Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-11-2025 Description of presentation currency INR Level of rounding Lakhs Reporting Type Quarterly Reporting Quarter Second quarter Nature of report standalone or consolidated Consolidated Whether results are audited or unaudited for the quarter ended Unaudited Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited Segment Reporting Single segment Description of single segment SUGAR MANUFACTURING AND TRADING Start date and time of board meeting 13-11-2025 14:00 End date and time of board meeting 13-11-2025 16:30 Whether cash flow statement is applicable on company Yes Type of cash flow statement Cash Flow Indirect Declaration of unmodified opinion or statement on impact of audit qualification Not applicable Financial Results – Ind-AS 3 months/ 6 months ended Year to date figures for current Particulars (dd-mm-yyyy) period ended (dd-mm-yyyy) Date of start of reporting period 01-07-2025 01-04-2025 Date of end of reporting period 30-09-2025 30-09-2025 Whether results are audited or unaudited Unaudited Unaudited Nature of report standalone or consolidated Consolidated Consolidated Part Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case I zero shall be inserted in the said column. 1 Income Revenue from operations 903.84 1424.79 Other income 326.89 660.53 Total income 1230.73 2085.32 2 Expenses (a) Cost of materials consumed 0 0 (b) Purchases of stock-in-trade 901.97 1421.79 Changes in inventories of finished goods, work-in-progress and (c) 0 0 stock-in-trade (d) Employee benefit expense 15.78 28.64 (e) Finance costs 94.98 198.06 (f) Depreciation, depletion and amortisation expense 0.2 0.4 (g) Other Expenses 1 Other Expenses 17.1 47.98 Total other expenses 17.1 47.98 Total expenses 1030.03 1696.87 3 Total profit before exceptional items and tax 200.7 388.45 4 Exceptional items 0 0 5 Total profit before tax 200.7 388.45 6 Tax expense 7 Current tax 51.92 99.61 8 Deferred tax 0 0 9 Total tax expenses 51.92 99.61 Net movement in regulatory deferral account balances related to 10 0 0 profit or loss and the related deferred tax movement 11 Net Profit Loss for the period from continuing operations 148.78 288.84 12 Profit (loss) from discontinued operations before tax 0 0 13 Tax expense of discontinued operations 0 0 14 Net profit (loss) from discontinued operation after tax 0 0 Share of profit (loss) of associates and joint ventures accounted for 15 0 0 using equity method 16 Total profit (loss) for period 148.78 288.84 17 Other comprehensive income net of taxes 0 0 18 Total Comprehensive Income for the period 148.78 288.84 19 Total profit or loss, attributable to Profit or loss, attributable to owners of parent Total profit or loss, attributable to non-controlling interests 20 Total Comprehensive income for the period attributable to Comprehensive income for the period attributable to owners of parent Total comprehensive income for the period attributable to owners of parent non-controlling interests 21 Details of equity share capital Paid-up equity share capital 3225.2 3225.2 Face value of equity share capital 10 10 22 Reserves excluding revaluation reserve 23 Earnings per share i Earnings per equity share for continuing operations Basic earnings (loss) per share from continuing operations 0.46 0.89 Diluted earnings (loss) per share from continuing operations 0.45 0.87 ii Earnings per equity share for discontinued operations Basic earnings (loss) per share from discontinued operations 0 0 Diluted earnings (loss) per share from discontinued operations 0 0 iii Earnings per equity share (for continuing and discontinued operations) Basic earnings (loss) per share from continuing and discontinued 0.46 0.89 operations Diluted earnings (loss) per share from continuing and discontinued 0.45 0.87 operations Textual 24 Debt equity ratio Information( 1) Textual 25 Debt service coverage ratio Information( 2) Textual 26 Interest service coverage ratio Information( 3) 27 Disclosure of notes on financial results Textual Information(4) Text Block 1.The above unaudited (Standalone and Consolidated) financial results have been reviewed by the Audit Committee of its meeting held on 13.11.2025 and the same were approved and taken on record by the by the Board of Directors at its meeting held on the same day. 2.The Statutory Auditors of the Company have carried out the Limited review of the above unaudited financial results for the Quarter and Half Year ended September 30, 2025. Textual Information(4) 3the Company has only one Segment which is Sugar” therefore disclosure relating to segment is not applicable and accordingly not made 4.Previous period's figures have been rearranged / regrouped wherever necessary 5.The quarterly and Half Year Ended unaudited Financial results for September 30, 2025 are available on the Company’s Website i.e., www.prudentialsugar.com and also available on BSE website i.e., www.bseindia.com and NSE Website i.e., www.nseindia.com. Statement of Asset and Liabilities Particulars Half Year ended (dd-mm-yyyy) Date of start of reporting period 01-04-2025 Date of end of reporting period 30-09-2025 Whether results are audited or unaudited Unaudited Nature of report standalone or consolidated Consolidated Assets 1 Non-current assets Property, plant and equipment 257.36 Capital work-in-progress Investment property Goodwill 0 Other intangible assets 0 Intangible assets under development Biological assets other than bearer plants Investments accounted for using equity method Non-current financial assets Non-current investments 0 Trade receivables, non-current Loans, non-current 0 Other non-current financial assets Total non-current financial assets 0 Deferred tax assets (net) Other non-current assets Total non-current assets 257.36 2 Current assets Inventories 0 Current financial asset Current investments 55.28 Trade receivables, current 0 Cash and cash equivalents 9.39 Bank balance other than cash and cash equivalents 0 Loans, current 10018.94 Other current financial assets 8603.21 Total current financial assets 18686.82 Current tax assets (net) Other current assets Total current assets 18686.82 3 Non-current assets classified as held for sale 4 Regulatory deferral account debit balances and related deferred tax Assets 1525.94 Total assets 20470.12 Total current assets 18686.82 3 Non-current assets classified as held for sale 4 Regulatory deferral account debit balances and related deferred tax Assets 1525.94 Total assets 20470.12 Equity and liabilities 1 Equity Equity attributable to owners of parent Equity share capital 3633.2 Other equity 7868.26 Total equity attributable to owners of parent 11501.46 Non controlling interest Total equity 11501.46 2 Liabilities Non-current liabilities Non-current financial liabilities Borrowings, non-current 4122 Trade Payables, non-current (A) Total outstanding dues of micro enterprises and small enterprises (B) Total outstanding dues of creditors other than micro enterprises and small enterprises Total Trade payable Oth [Showing first 8,000 characters — download PDF for full document]