Bannari Amman Sugars LimitedQ1 FY27 Results & Financial Update
Bannari Amman Sugars Limited: Q1 FY27 standalone results and company financials – revenue ₹172.45 Cr, PAT ₹-10.92 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 Bannari Amman Sugars 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
Bannari Amman Sugars Limited posted standalone revenue from operations of INR 172.45 crore for the quarter ended 30 June 2026. Total income for the period stood at INR 178.42 crore, inclusive of other income amounting to INR 5.97 crore.
The company recorded a loss before tax (PBT) of INR 14.46 crore for Q1 FY27, weighed down by operating cost pressures and fixed overhead absorption during the lean inter-season period typical for sugar mills.
Net loss after tax (PAT) for the quarter settled at INR 10.91 crore, benefiting from a tax credit of INR 3.55 crore. Basic and diluted earnings per share (EPS) for the quarter stood at a negative INR 8.70.
Finance costs for the three-month period were contained at INR 0.35 crore, reflecting manageable debt servicing obligations during the quarter despite the bottom-line contraction.
Depreciation and amortization expenses absorbed INR 14.91 crore, representing the capital-intensive nature of the company's integrated processing plants and machinery.
The structural divergence between revenue generation and net profitability highlights the impact of input costs and seasonal capacity utilisation levels on the standalone P&L statement during the quarter.
Bannari Amman Sugars Limited reported total revenue from operations of INR 172.45 crore for the quarter ended June 30, 2026, alongside total income of INR 178.42 crore.
The company incurred a loss before tax (PBT) of INR 14.46 crore during the quarter, reflecting margin pressures and seasonal headwinds affecting off-season or inter-season processing costs.
01 · Business model
What does Bannari Amman Sugars do?
Bannari Amman Sugars Limited operates primarily in the sugar and allied industrial sector, manufacturing and supplying sugar, industrial alcohol, and related products. The company functions through integrated facilities that combine cane crushing, co-generation of power, and distillery operations.
The business model relies on seasonal agricultural cycles, sugarcane procurement from regional farming networks, and subsequent value extraction through downstream processing into green energy and ethanol.
Geographically rooted in southern India, the company serves industrial customers, institutional buyers, and power purchasers while balancing agro-climatic exposures inherent to the sugar manufacturing industry.
02 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹172.45 Cr |
| Total income | ₹178.42 Cr |
| Profit before tax | ₹-14.46 Cr |
| Profit after tax | ₹-10.92 Cr |
| EPS | ₹-8.70 |
Financial interpretation
What the reported numbers mean
Profit after tax represented -6.3% 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 -8.4% 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 ₹5.97 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.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Generated INR 172.45 crore from primary operational activities during the quarter ended 30 June 2026.
Added INR 5.97 crore in non-operating and secondary income streams to reach total income of INR 178.42 crore.
Reported standalone revenue from operations reached INR 172.45 crore for Q1 FY27.
Total income for the quarter stood at INR 178.42 crore, inclusive of INR 5.97 crore in other income.
What drove margins
Recorded significant asset depreciation and amortisation charges of INR 14.91 crore against operating lines.
Recognised a positive tax adjustment of INR 3.55 crore, reducing the net loss figure for the period.
Depreciation and amortisation expenses for the quarter were recorded at INR 14.91 crore.
Financing charges were contained at INR 0.35 crore for the quarter.
The company recorded a negative tax provision (tax credit) of INR 3.55 crore, moderating the net bottom-line loss.
04 · Pressure points & risks
What is not going smoothly
Incurred a net loss after tax of INR 10.91 crore and a pre-tax loss of INR 14.46 crore for the quarter.
The company reported a net loss after tax of INR 10.92 crore for Q1 FY27.
05 · Items worth noticing
The line items that can distort a quick read
Recorded a tax credit of INR 3.55 crore which cushioned the bottom-line net loss for Q1 FY27.
06 · Cash flow & balance sheet
Profit is one thing. Cash and funding tell another part of the story.
Capital allocation & funding
Serviced borrowings with a finance cost of INR 0.35 crore during Q1 FY27.
07 · Beyond the numbers
What changed beyond the numbers
Reported update
Filing Submission
The financial results for Q1 FY27 were filed electronically with stock exchanges under Ind AS reporting standards on a standalone basis.
08 · Key Q&A
The quarter, answered directly
What does Bannari Amman Sugars do?
Bannari Amman Sugars Limited operates primarily in the sugar and allied industrial sector, manufacturing and supplying sugar, industrial alcohol, and related products. The company functions through integrated facilities that combine cane crushing, co-generation of power, and distillery operations.
What is the clearest takeaway from Q1 FY27?
Bannari Amman Sugars Limited posted standalone revenue from operations of INR 172.45 crore for the quarter ended 30 June 2026. Total income for the period stood at INR 178.42 crore, inclusive of other income amounting to INR 5.97 crore.
What drove revenue or demand?
Generated INR 172.45 crore from primary operational activities during the quarter ended 30 June 2026.
What mattered most for margins or profitability?
Recorded significant asset depreciation and amortisation charges of INR 14.91 crore against operating lines.
What changed operationally beyond the headline numbers?
The financial results for Q1 FY27 were filed electronically with stock exchanges under Ind AS reporting standards on a standalone basis.
What are the main pressure points disclosed for the quarter?
Incurred a net loss after tax of INR 10.91 crore and a pre-tax loss of INR 14.46 crore for the quarter.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
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Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
Scenario output
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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
Subsequent Operational Performance: Monitor operational recovery and capacity utilisation rates in upcoming quarters as the sugar crushing season progresses.
- 02
Debt and Interest Servicing: Track ongoing finance cost trends and working capital line movements in future filings.
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Need the concepts first?
Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.