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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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern6/10
Regulatory Risk8/10
Balance Sheet Risk9/10
Liquidity Impact4/10
Market Sentiment5/10

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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, [Showing first 8,000 characters — download PDF for full document]