BSEBoard Meeting6d ago · 4 Nov 2026, 04:46 pm
Outcome of Board Meeting held to approve Un-Audited Financial Results for the Second Quarter and Half Year Ended 30th September, 2026.
Piccadily Sugar & Allied Industries Ltd · 507498
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Piccadily Sugar & Allied Industries Ltd has announced its un-audited financial results for the second quarter and half year ended 30th September, 2026. The company's board of directors has approved the results, which are accompanied by a limited review report from the independent auditor.
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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
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Piccadily Sugar & Allied Industries Ltd - 507498 - Board Meeting Outcome for Outcome Of Board Meeting For Quarter Ended 30Th September, 2026
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Piccadily
Date: 04.11.2026
The Manager,
BSE Limited
25th Floor Pheroze Jeej ebhoy Towers,
Dalal Street, Mumbai - 400001
Scrip Code: 507498
Sub: Outcome of Board Meetin held to approve Un-Audited Financial Results for the
Second Quarter and Half Year Ended 30th September, 2026.
Dear Sir/Madam,
We wish to inform you that the Board of Directors (‘the Board’) of the Company at their meeting
held today i.e. 04'" November, 2026, inter alia approved the Un-audited Financial Results for
Second Quarter and Half Year Ended 30% September, 2026. A copy of Un-audited Financial
Results along with Limited Review Report pursuant to Regulation 33 and other applicable
regulations of the Securities and Exchange Board of India (Listing Obligations and Disclosure
Requirements) Regulations, 2015 (‘Listing Regulations’) is enclosed herewith,
The said Board Meeting commenced at 1§.36 and concluded at }G:2S This is for
information and record.
Thanking You
Yours Faithfully
Kajal Goel ‘
Company Secretary & Compliance Officer
A-37752
Piccadily Sugar & Allied Industries Ltd.
Corporate OfficeR :e g Sis C Wt O ee b r se i5d 1 t, e :O f 1*f wic wFe l w: o . o r, pJ sa . ak Sh iea lc Cl pt I ao Nr tR ro aa N3 n od 0 ,., - :c C o,T m Le ,h 1N s e 5i a M 4l r a 2i l 4P C a PSt iI Br dO .a 1 pn , 9 i 9c, C 3cD h Pai as d Lnt it Cd. l 0i yg 1gP a 3a rrt 1ohi 3ua l p 7a - 3 1 46, @0 rP 0u e3n d0j i a fb i(- I mn1 ad4 ii7 a l0 ) . 0 c1 P o h m,o( nI end ia n) o 0172-2997651
CA RATTAN KAUR RATTAN KAUR & ASSOCIATES
B.Com(H), F.C.A CHARTERED ACCOUNTANTS
DISA (ICAI), FAFD (ICAI), CCAB(ICAI) SCF: 1, SECTOR: 20-C
CHANDIGARH: 160020
Mobile: 9501343300
Email:carattan@gmail.com
Independent Auditor's review Report on the Unaudited Quarterly Financial Results and year to date
results of Piccadily Sugar & Allied Industries Limited Pursuant to Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015, as amended.
Review Report to
The Board of Directors of
Piccadily Sugar & Allied Industries Limited
Jakhal Road, Patran Distt. - Patiala (Punjab)
1. We have reviewed the accompanying Statement of unaudited financial results (“the Statement”) of
Piccadily Sugar & Allied Industries Limited (“the Company”) for the quarter and six months ending
September 30, 2026, being submitted by the company pursuant to the requirements of Regulation 33 of the
SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended (the “Listing
Regulations”).
2. This statement, which is the responsibility of the Company’s Management and approved by the Board of
Directors in their meeting held on 4th November, 2026 has been prepared in accordance with the recognition
and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting”
(“Ind AS 34”), prescribed under section 133 of the Companies Act, 2013 read with relevant rules, as amended,
read with the Circular, issued there under and other accounting principles generally accepted in India and
in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on these
financial statements based on our review.
3. We conducted our review of the statement in accordance with the Standard on Review Engagements (SRE)
2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued
by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the
review to obtain moderate assurance as to whether the financial statements are free of material misstatement.
A review of Interim Financial information consists of making inquiries, primarily of persons responsible for
financial and accounting matters, and applying analytical and other review procedures. A review is
substantially less in scope than an audit conducted in accordance with standards on Auditing as specified
under Section 143(10) of The Companies Act, 2013 and consequently does not enable us to obtain assurance
that we would become aware of all significant matters that might be identified in an audit. Accordingly, we
do not express an audit opinion.
CA RATTAN KAUR RATTAN KAUR & ASSOCIATES
B.Com(H), F.C.A CHARTERED ACCOUNTANTS
DISA (ICAI), FAFD (ICAI), CCAB(ICAI) SCF: 1, SECTOR: 20-C
CHANDIGARH: 160020
Mobile: 9501343300
Email:carattan@gmail.com
4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that
the accompanying statement, prepared in accordance with the recognition and measurement principles laid
down in the aforesaid Indian Accounting Standards (‘Ind As’) specified under section 133 of the Companies
Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally
accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of
SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) including the
manner in which it is to be disclosed, or that it contains any material misstatement.
For Rattan Kaur & Associates
Chartered Accountants
Firm Registration No. 022513N
handigarh rm
Place: GURUGRAM . ttan Kaur
Dated: 04.11.2026
Partner)
CEN Og 5/2 5SZ0QAQL ¥e2 168 Membership No. 513530
IRn Lsakh.s,
6 2 0 2 , R
T P E S H T 0
INDUSTRIES
Road,
Patran
Punjab)
L.C013197
HALF
YEAR
SUGAR
Regd.
Office
Jakhal
Distt.
Patiala
CIN:
L15424PB1993P1
INANC
RESULTS
PICC DITED
T N E M E T A T S
E D N E
T R A
D E D N E
T N O M SIX
5 2 0 2 . 9 1 W
30.09.2025
90.06.2026
30.09.2026
d e t i d u a n U
d e t i d n a
d e t i d u a
a n U
a n U
5.79
5.79
5.79
5.79
100.41
255.25
54.18
46.23, 52.02
81.45
106.20
expense
{e) Depreciation and
amortization
(9P owef ru ,ee lt c. (&) Othere xpenses
51.3
5.78 13.21 6.38 102.30 150 24.63
8.13 0.08 45.32 5.05 16.69
2.63 731 322 53.04 0.82 9.81
153.30
75.26
76.73
s e s n e p x E Total
(47.60)
(22.55)
(1-2)
and s m e t
before
exceptional I
Profi/(loss)
z i s
179.99
51.22
Items
3.62
179.99
28.67
before tax
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/(loss) Profit
ada J
(22.36) 3.17
18338
(647)
Tax Expense }~ CurreT na tx + DeferrT ea dx - Taxa djustmer ne tl atet do
earliey re ar
1 3 1 2
161.61
35.14
Profit/{Loss) (5-6) t e N
Other Comprehensive
income
A (@ items that will not be
reclassified to profit
loss
(i) income tax relating to
items that will not
reclassified
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itents that will be
reclassifiedt o
profit
or loss
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m o c n i e v i s n e h e r p m o c [Total
5 4 . 5 2 3 2
ca.ch) 10s R (FV
ctapiytal suharie q e {Paid up
y t i u q [Other E
Basic Diluted
0.69 0.69
M A R : GURUG 04-11-2026 PLACE Date:
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UNAUDITED STATEMEC NIN T: L OF1 84 A2 S4 SP EB T4
99 A3 NDP LC L0 I1 A3 B4 IL3 I7
T IES AS ON 30.09.2026
S No.
(RS. InL akhs)
Particulars
AS AT AS AT
30.09.2028 31.03.2028
A) | ASSETS
(UNAUDITED)
(AUDITED)
q Non-Current assets
(a) Property Plant & Equipment
(( cb )) BC ia op ll ot ga il c aW l or Ak s seI tn sP rogress 2,973.48 3,122.17
(9) Financial assets 6,72 421 .. 43 28 5, 463 25 .. 40 27
{) Investments
f (e f) ) O TD t oe h tf aee lrr ( rt ni e n) o d on O
t -Th ca ce ux ur
r a rrsf e ei s n nn te ta tn asc s(i asa n sel e
tt es)a
s ss ots
52 6
29 25
.0 .
4. 60 5762
2 Current assets 10,142.82 9,182.37
(a) Inventories
(b) Financial assets
(i) Trade receiva
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