Uttam Sugar Mills' Q2 FY 2025-26 Quarterly Results

Result Summary

• Uttam Sugar Mills Ltd reported a 7.2% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 45.4%.
• Its expenses for the quarter were down by 4.5% QoQ and up 38.5% YoY.
• The net profit decreased 93.3% QoQ and decreased 106.9% YoY.
• The earnings per share (EPS) of Uttam Sugar Mills Ltd stood at 0.26 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

---

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Uttam Sugar Mills Ltd is a prominent player in the sugar industry in India. The company primarily engages in the production and sale of sugar, with additional operations in the production of ethanol, power generation, and other by-products derived from sugarcane. The sugar industry is a significant sector in India, given the country's status as one of the largest sugar producers globally. Recent developments in the industry include a focus on ethanol production as part of a broader strategy to enhance sustainability and reduce carbon emissions. However, specific recent developments concerning Uttam Sugar Mills Ltd are not available in the provided data.

Revenue

In the second quarter of the fiscal year 2026 (Q2FY26), Uttam Sugar Mills Ltd reported a total income of ₹584.82 crores. This represents a decrease of 7.2% compared to the previous quarter (Q1FY26), where the total income was ₹629.96 crores. On a year-over-year basis, the company experienced a substantial increase of 45.4% in total income compared to the same quarter of the previous fiscal year (Q2FY25), which recorded a total income of ₹402.15 crores. The significant year-over-year growth in total income indicates a robust performance compared to the previous year, despite the quarter-over-quarter decline.

Profitability

The profit before tax for Q2FY26 stood at ₹1.66 crores, showing a sharp decline of 91.4% from the previous quarter, where it was ₹19.39 crores. When compared to Q2FY25, where the company incurred a loss before tax of ₹18.87 crores, there is a notable improvement in profitability. The tax expense for Q2FY26 was ₹0.68 crores, down by 86.0% from the previous quarter's tax expense of ₹4.86 crores. The profit after tax in Q2FY26 was ₹0.98 crores, significantly lower than the ₹14.53 crores recorded in Q1FY26, marking a 93.3% decrease. However, compared to a loss of ₹14.14 crores in Q2FY25, Q2FY26 reflects an improvement. Earnings per share (EPS) for Q2FY26 was ₹0.26, down from ₹3.82 in Q1FY26 but up from a negative EPS of ₹3.81 in Q2FY25.

Operating Metrics

The total expenses for Q2FY26 amounted to ₹583.16 crores, which is a decrease of 4.5% from Q1FY26's expenses of ₹610.57 crores. Year-over-year, expenses increased by 38.5% from Q2FY25, where expenses were ₹421.02 crores. This increase reflects the higher cost structure in the current fiscal year compared to the previous year. The significant reduction in quarter-over-quarter expenses indicates a possible improvement in cost management or a reduction in operational activities. The data highlights a trend of increasing year-over-year expenses while also showing a reduction in expenses over the recent quarters, suggesting dynamically changing operational conditions. The earnings per share, a critical indicator of shareholder value, reflects a similar trend with a decrease from the previous quarter but an improvement from the prior year's negative figures.