Parvati Sweetners and Power Ltd

Issuer and filing context

• Issuer: Parvati Sweetners and Power Ltd; scrip code 541347; category: AGM/EGM; subcategory: AGM.
• Digital signature on document by Poonam Chouksey dated 12 August 2026.

Book closure and AGM details

• Book closure: 23 Sep 2026 to 29 Sep 2026 (inclusive).
• Purpose: for the 15th Annual General Meeting.
• AGM date and time: 29 Sep 2026 at 11:30 A.M.
• AGM venue: via VC/OVAM.
• Security: Equity shares.

Financials

• Revenue from operations: 3,572.86 Lakh; total revenue: 3,580.15 Lakh for quarter ended 30 Jun 2026.
• Total expenses: 3,561.72 Lakh; profit before tax: 18.43 Lakh.
• Profit after tax: 31.71 Lakh; basic and diluted EPS: 0.02.
• Other income: 7.29 Lakh.
• Board approved standalone unaudited results on 12 Aug 2026; XBRL filing planned.
• Limited Review by BANCRS & Co. LLP: no material misstatement observed.
• Single operating segment: sugar manufacturing and trading.

Financial results

• Unaudited Q1 FY2026-27 standalone results approved; Limited Review Reports enclosed.

Governance and AGM actions

• Approved the Board's Report for FY2025-26.
• Finalized AGM book closure date for 29 September 2026.
• Set cut-off date and remote e-voting window for AGM.
• Appointed CS Piyush Bindal as Scrutinizer for remote e-voting at AGM.
• Re-appointed Jain Shukla & Associates as Internal Auditor for FY2026-27.
• Re-appointed Sanjay Kasliwal & Co as Cost Auditor for FY2026-27.
• Re-appointed Poonam Chouksey as CMD for 3 years from 21 Sep 2026, subject to shareholders' approval.
• AGM scheduled for 29 September 2026 at 11:30 AM via VC/OVAM.
• Appointed CDSL for e-voting at AGM.

Dematerialisation status

• Securities received for dematerialisation in Q2 FY2026 were confirmed to depositories; listed on the exchanges.
• Certificates for dematerialisation were mutilated, cancelled after verification; depository name substituted as registered owner within timelines.

Financial Performance Q3 & 9M FY26

• Q3 revenue from operations at INR 6.07 lakhs, down from INR 387.30 lakhs YoY
• 9M revenue from operations at INR 292.47 lakhs, up from INR 216.02 lakhs YoY
• Total revenue for 9M at INR 316.12 lakhs, up from INR 227.45 lakhs YoY
• Q3 profit before tax at INR 397.48 lakhs, up from INR 143.82 lakhs YoY
• 9M profit before tax at INR 1116.89 lakhs, up from a loss of INR 159.32 lakhs YoY
• Q3 profit after tax at INR 333.09 lakhs, up from INR 134.13 lakhs YoY
• 9M profit after tax at INR 1056.73 lakhs, up from INR 125.9 lakhs YoY
• Basic EPS for Q3 at INR 0.25, up from INR 0.08 YoY
• Basic EPS for 9M at INR 1.06, up from INR 0.08 YoY
• Total expenses for 9M at INR 438.68 lakhs, down from INR 537.0 lakhs YoY
• Employee benefits expense for 9M at INR 176.96 lakhs, up from INR 120.72 lakhs YoY
• Finance costs for 9M at INR 168.47 lakhs, down from INR 200.70 lakhs YoY
• Depreciation expense for 9M at INR 31.87 lakhs, down from INR 33.91 lakhs YoY
• Other expenses for 9M at INR 149.35 lakhs, down from INR 395.50 lakhs YoY

Operational Notes

• Company increased seed production in FY25; deferred sapling procurement expense of INR 290.29 lakhs
• Deferred expense to be amortized over two years aligned with benefits
• Indirect expenses rose substantially in 9M FY26 despite turnover decline due to business process re-engineering
• Company operates in single segment: sugar manufacturing

Audit & Compliance

• Limited review report issued with no material misstatements identified
• Financial results prepared under Ind AS 34 and approved by Board on 12 Feb 2026

Financial Results Approval

• Approved standalone unaudited financial results for quarter and nine months ended 31 Dec 2025
• Limited review report by statutory auditors for the same period taken on record

Financial Performance Highlights

• Revenue from operations for nine months ended 31 Dec 2025 was INR 292.47 lakhs
• Profit before tax for nine months ended 31 Dec 2025 was INR 111.69 lakhs
• Profit for the nine months period was INR 105.67 lakhs
• Earnings per share (basic) for quarter ended 31 Dec 2025 was INR 0.25

Accounting and Reporting Notes

• Deferred INR 290.29 lakhs expense for sapling procurement amortized over two years
• Indirect expenses increased due to business process re-engineering despite turnover decline
• Company operates in a single segment: sugar manufacturing

Auditor's Review

• Auditor's review found no material misstatements in the unaudited financial results
• Financial results prepared as per Ind AS 34 and comply with SEBI Listing Regulations