BSEResult6d ago · 5 Aug 2026, 06:38 pm
Submission of Unaudited Financial Results for the quarter ended June 30, 2026 in accordance with Regulation 33(3) of SEBI (LODR) Regulation
Shree Hanuman Sugar & Industries Ltd · 537709
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Shree Hanuman Sugar & Industries Ltd has submitted unaudited financial results for the quarter ended June 30, 2026, with a qualified opinion due to concerns over the company's going concern ability following its admission into the Insolvency and Bankruptcy Code 2016.
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Growth Catalyst2/10
Governance Concern6/10
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Shree Hanuman Sugar & Industries Ltd - 537709 - Results - Financial Results For June 30, 2026
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Shree Hanumaw
S UGAR & INDUST RIES LIMITED
Regd. Office : Premises No. 9, Ground Floor, Vasundhara Building
2/7, Sarat Bose Road, Kolkata - 700 020, W.B. , Phone : 033 - 2282 1184
E-mail : shsil@nopany.in / info@hanumansugar.com, Website : www.hanumansugar.com
CIN : L15432WB1932PLC007276
05" August, 2026
The BSE Limited
Corporate Relationship Department,
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai-400001
The Calcutta Stock Exchange Limited
7, Lyons Range,
Kolkata-700 001
Dear Sir,
Sub: Unaudited financial Results for the quarter ended June 30, 2026.
Pursuant to Regulation 33(3) of the SEBI Listing Regulations 2015 (LODR) and other applicable
provision of SEBI (LODR) Regulation, we are enclosing herewith Unaudited Financial Results for
the quarter ended 30" June, 2026 along with Limited review report.
The said financials were duly reviewed and presented to the Committee of Creditor at their meeting
held on today 1.e., August 05, 2026.
The Meeting commenced at 6.15 P.M. and is concluded at 06.30 P.M. on 5th August, 2026.
This is for your information and records.
Thanking you,
For Shree Hanuman Sugar & Industries Limited
Digitally signed by
SA N D E E P SANDEEP KHAITAN
KHAITAN | D5a8t:e2:0 :4260 26+.0058'.300 5
Resolution Professional
IBBI/IPA-001/1PP00532/2017-2018/10957
Encl: As above
BDS & Co. OX \ Office: 35A Raja Basanta Roy Road
Chartered Accountants 24 Floor, Kolkata 700029
Phone : 033-35909320
Email: bharatsarawgee @bdsco.in
LIMITED REVIEW REPORT
The Resolution Professional
Shree Hanuman Sugar & Industries Limited,
We have reviewed the accompanying Unaudited Financial Results (‘the Statement’) of Shree Hanuman
Sugar & Industries Limited,("the Company under CIRP Process") for the quarter ended 30" June ,2026 and
year to date from Ist April 2026 to 30" June 2026 prepared as per the applicable Indian Accounting Standard
("InAS") being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations 2015 as amended ("Listing
Regulations").
This Statement which is the responsibility of the Company's Management has been signed by the
Resolution Professional (formerly, Interim Resolution Professional)(“IRP”) appointed under
Insolvency and Bankruptcy Code 2016 order pronounced on September 27, 2024 communicated to IRP
on September 30, 2024 having C.P.(IB) No. 24/KB/2024. Subsequently, the IRP has been confirmed as
the Resolution Professional (RP”) during the first CoC meeting held on October 28,2024 (voting results
declared on November 07,2024). The statement has been taken on record by him on O5th August,
2026. This statement 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 issued there under
and other accounting principles generally accepted in India. Our responsibility is to issue a report on
the Statement based on our review.
We conducted our review of the Statement in accordance with the Standard on Review Engagement
(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 Statement is free of material
misstatement. A review is limited primarily to inquiries of company personnel and analytical
procedure applied to financial data and thus provides less assurance than an audit. A review is
substantially less in scope than an audit conducted in accordance with the Standards on Auditing 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.
We believe that our review provides a reasonable basis for of our qualified opinion. Based on our
review for the quarter ended 30" June 2026 and year to date from Ist April,2026 to 30" June 2026, we have
updated the status accordingly.
Branch Office: “Central Plaza”, 2/6, Sarat Bose Road, 5° Floor, Room No. 501 & 502, Kolkata - 700020
Basis of Qualification
Attention is invited to following below mentioned points due which form the basis
for the qualified opinion of the financial statements:
As per Indian Accounting Standard -1 "Presentation of Financial Statements"
wherein it has been explained by the management that the financial statements have
been prepared on going concern basis. The Company has been admitted
intoInsolvency and Bankruptcy Code 2016 filed by Stress Assets Stabilization fund
invoking corporate guarantee in the matter of Eastern Sugar &Industries Limited and
interim resolution process dated 27.09.2024 communicated to IRP on 30.09.2024
having C.P.(IB) No. 24/KB/2024 which raises concern over going concern ability of
company.
Based on our review, except for the possible effects of the matter described in the
Basis for Qualification paragraph mentioned above, nothing has come to our
attention that causes us to believe that the accompanying statement of unaudited
financial results prepared in accordance with the aforesaid Indian Accounting
Standards and other accounting principles generally accepted in India, has not
disclosed the information required to be disclosed in terms of Regulation 33 of the
SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as
modified by Circular No. CIR/CFD/FAC/62/2016 date July 5, 2016 and amendment
thereto, including the manner in which it is to be disclosed, or that it contains any
material misstatement.
ForBDS & CO.
Chartered Accountants
FRN-326264E
BH A RAT DSiAgiRtAalWlGy EEsi gned by BHARAT
SARAWGEE Date: 2026.08.05 17:44:59 +05'30'
Bharat D Sarawgee
Partner
Membership No. 061505
ICAI Firm Registration No. 326264E
Place: Kolkata
Date: 05" August, 2026
UDIN: 26061505V ZIFOB1203
Shree Hanuman Sugar and Industries Limited
Rog Office, Premises No. 9 Ground Floor, Vasundhara Building 2/7 Sarat Bose Raad Katkata - 700020
CIN- LI5432WB1932PL_C007276 Email- cirpshsil gmail.com
Unaudited Financial Results for th e quarter ended 30th June, 2026
PART! Rs. (in Lakhs)]
Quarter ended Year ended
30.0 6.2026 31.03.2026 30.06.2025 | 31.03.2026 | 31.03.2025
(Refer Notes below) (Unau dited) | (Audited) | (Unaudited) | (Audited) (Audited)
1 |Income from Operations
a) Revenue from Operations - - - - -
b) Other Income 0.26 4.35 0.45
Total Income [1(a) + 1(b) ] - 0.26 4.35 0.45
2 |Expenses - - - . .
a) Cost of Materials Consumed - - -
b) Purchases of stock-in-trade - - - -
c) Changes in Inventories of finished goods, work-in- - - - -
Progress and stock-in-trade
d) Emolovee benefits expenses - - - -
fe )) DF ei pn ra en cc ie
tiC oo ns ts
a nd Amortisation Expense
" :i .
a) Other exoenses 23.99) 19.60 18.70 93.77 42.83
Total Expenses [2(a) + 2(g)] 23.99 19.60 18.70 93.77 42.83
3 |Profit/(Loss) from continuing Operation before (23.99) (19.60) (18.44) (89.42) (42.37)
exceptional items and tax (1-2)
4 |Exceptional gain/(loss) - “ - - -
5 |Profit/(Loss) from continuing Operation before tax (3- (23.99) (19.60) (18.44) (89.42) (42.37)
6 | Total tax expenses / (credit) - - - - -
T [Net Profit/(Loss) for the period from continuing (23.99) (19.60) (18.44) (89.42) (42.37)
Operation (5-6)
8 |Profit/ (loss) from discontinued operations before tax - - - : “
9 | Tax expense of discontinued operations - - - - -
10} Net profit (loss) from discontinued operation after tax - - - - -
11| Total profit/(loss) for period (7+10) (23.99) (19.60) (18.44) (89.42) (42.37)
12] Other comprehensive income/(loss) after tax - ~
Total Comprehensive Income for the period (11412)
(Comprising Profit/(Loss) and othe comprehensive (23.99) (19.60) (18.44) (89.42) (42.37)
13} income for the period)
Paid-up equity share capital (face value of Rs. 10/- per 1,850.00 1,850,00 1,
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