Results enclosed

Exceptional ItemPat Growth 25pctEmphasis Of MatterResults View source PDF Explain this filing

PONNIERODE · price

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

+1.3%Reaction day

₹316.80

prior close

₹318.60

announcement price

In-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-1.4%+2.7% vs market

Sugar peers, median of 27sector+0.0%+1.3% vs sector

On the reaction day the stock moved 2.7 pts more than Nifty Microcap 250 and 1.3 pts more than its Sugar peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

+3.9

10m

+1.1

15m

+0.6

30m

+1.7

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

+1.3-1.4+2.7+0.0+1.3

Next day

-1.3-4.5+3.2-2.9+1.6

-0.3-3.8+3.5-3.0+2.7

-2.5-3.6+1.1-5.0+2.6

-3.6-3.9+0.3-6.6+3.0

-5.0-5.2+0.2-8.5+3.5

-3.7-4.2+0.5-6.6+2.9

15d

-2.8-1.5-1.3-6.3+3.4

-0.6-3.1+2.6-7.8+7.3

+4.5+6.4-1.9-6.3+10.8

+4.4+8.3-4.0-5.8+10.2

UpDownMarket · Nifty Microcap 250Sector · Sugar peers, median of 27Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Ponni Sugars reported strong full-year performance with revenue from operations growing 15.5% to Rs. 41,499 Lakhs (FY25: Rs. 35,946 Lakhs). Net profit after tax surged 149% to Rs. 4,803 Lakhs (FY25: Rs. 1,928 Lakhs), driven by an exceptional gain of Rs. 5,164 Lakhs from an APTEL judgment awarding additional tariff and carrying cost. The Q4 quarter alone saw PAT of Rs. 2,668 Lakhs vs Rs. 453 Lakhs in Q4 FY25. The company also reversed MAT credit of Rs. 2,053 Lakhs and made additional tax provisions due to a transfer pricing dispute with tax authorities. An unmodified auditor opinion was issued with emphasis of matter on both the APTEL tariff matter and tax dispute. The board recommended dividend of Rs. 5 per share.

Likely market impact

The stock should see positive reaction given the 149% PAT growth and one-time exceptional gains from the APTEL judgment. However, the transfer pricing tax dispute creates some uncertainty around future tax liabilities. The dividend provides additional shareholder returns.