K.M. Sugar Mills LimitedQ1 FY27 Results & Financial Update
K.M. Sugar Mills Limited: Q1 FY27 consolidated results and company financials – revenue ₹189.93 Cr, PAT ₹7.83 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
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Quarterly Results AnalysisExplore K.M. Sugar Mills Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
K.M. Sugar Mills Limited recorded a consolidated revenue from operations of INR 189.93 crore for the quarter ended June 30, 2026, alongside total income of INR 193.90 crore inclusive of INR 3.97 crore in other income.
Profit before tax (PBT) for the quarter stood at INR 10.77 crore, while profit after tax (PAT) reached INR 7.83 crore, yielding basic and diluted earnings per share (EPS) of INR 1.70 on a face value of INR 2 per share.
Total expenses for the quarter were reported at INR 183.13 crore, with inventory changes in finished goods, by-products, and work in progress forming the largest expense line item at INR 146.09 crore.
Segment performance highlights the sugar division as the primary top-line contributor, generating gross segment revenue of INR 169.12 crore and a segment result (before finance costs and unallocable items) of INR 11.92 crore.
The distillery segment contributed gross segment revenue of INR 28.80 crore and a segment result of INR 2.42 crore for the quarter.
Finance costs for the period were contained at INR 3.57 crore, while depreciation and amortisation expenses stood at INR 5.41 crore, reflecting stable capital servicing overheads during the quarter.
Tax expenses for the quarter totaled INR 2.94 crore, comprising INR 2.61 crore in current tax and INR 0.33 crore in deferred tax.
The company's wholly owned subsidiary, K.M. Spirits & Allied Industries Limited, remains pre-operational with negligible income and expenses, ensuring that consolidated financial results remain closely aligned with standalone figures.
01 · Business model
What does K.M. Sugar Mills do?
K.M. Sugar Mills Limited operates integrated manufacturing facilities located in Motinagar, Ayodhya district, Uttar Pradesh, specializing in sugar production and distillery operations.
The company generates its primary revenue streams from the manufacture and sale of sugar alongside distillery products, capitalizing on the synergy between cane crushing and alcohol/ethanol production.
Sugar manufacturing constitutes the primary driver of top-line revenue, supplemented by distillery operations which process molasses and related feedstocks into value-added spirit and ethanol products.
As an agro-based manufacturing business operating in the seasonal sugar industry, the company's operational cadence and quarterly performance fluctuate in response to sugarcane harvesting seasons and crushing cycles.
02 · Historical context
What shaped the business before this quarter
Due to the seasonal nature of the sugar industry, the company's financial performance historically varies significantly from quarter to quarter.
K.M. Spirits & Allied Industries Limited was established as a wholly owned subsidiary of the parent company but has remained pre-operational since inception.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹189.93 Cr |
| Total income | ₹193.90 Cr |
| Profit before tax | ₹10.77 Cr |
| Profit after tax | ₹7.83 Cr |
| EPS | ₹1.70 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 4.1% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 5.7% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹3.97 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
04 · Why it moved
Why the quarter looked the way it did
What drove revenue
Gross revenue from the sugar segment contributed INR 169.12 crore out of total segment revenues before inter-segment eliminations of INR 197.92 crore.
The distillery segment generated gross revenue of INR 28.80 crore for the quarter ended June 30, 2026.
Other income contributed INR 3.97 crore to total income for the quarter.
What drove margins
Changes in inventories of finished goods, by-products, and work in progress constituted a major expense line item of INR 146.09 crore during the quarter.
Employee benefit expenses stood at INR 5.47 crore, while other expenses were reported at INR 17.72 crore.
Depreciation and amortisation expenses were recorded at INR 5.41 crore, and finance costs were managed at INR 3.57 crore.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The sugar division recorded gross revenue of INR 169.12 crore and a profit of INR 11.92 crore before finance costs and unallocable expenditure, with segment assets of INR 52.52 crore.
The distillery division registered gross revenue of INR 28.80 crore and a profit of INR 2.42 crore before finance costs and unallocable expenditure, with segment assets of INR 9.17 crore.
06 · Reported developments
What changed operationally
The company reported positive profit before tax of INR 10.77 crore and net profit of INR 7.83 crore for Q1 FY27.
07 · Beyond the numbers
What changed beyond the numbers
Reported update
Statutory Auditor Review
The financial results for the quarter ended June 30, 2026, were subjected to a limited review by statutory auditors Mehrotra & Mehrotra and approved by the Board of Directors on August 7, 2026.
08 · Key Q&A
The quarter, answered directly
What does K.M. Sugar Mills do?
K.M. Sugar Mills Limited operates integrated manufacturing facilities located in Motinagar, Ayodhya district, Uttar Pradesh, specializing in sugar production and distillery operations.
What is the clearest takeaway from Q1 FY27?
K.M. Sugar Mills Limited recorded a consolidated revenue from operations of INR 189.93 crore for the quarter ended June 30, 2026, alongside total income of INR 193.90 crore inclusive of INR 3.97 crore in other income.
What drove revenue or demand?
Gross revenue from the sugar segment contributed INR 169.12 crore out of total segment revenues before inter-segment eliminations of INR 197.92 crore.
What mattered most for margins or profitability?
Changes in inventories of finished goods, by-products, and work in progress constituted a major expense line item of INR 146.09 crore during the quarter.
What changed operationally beyond the headline numbers?
The financial results for the quarter ended June 30, 2026, were subjected to a limited review by statutory auditors Mehrotra & Mehrotra and approved by the Board of Directors on August 7, 2026.
What should the next disclosure help confirm?
Monitor upcoming operational updates regarding sugarcane crushing volumes and capacity utilisation as the seasonal sugar cycle progresses.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
Build your own next-quarter scenario
Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.
Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
Scenario output
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Profit change vs base₹0 cr (0%)
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The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Crushing Season Progression: Monitor upcoming operational updates regarding sugarcane crushing volumes and capacity utilisation as the seasonal sugar cycle progresses.
- 02
Subsidiary Commencements: Track any future operational developments concerning the subsidiary, K.M. Spirits & Allied Industries Limited.
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