Uttam Sugar Mills Q2 Results FY27: Revenue Down 15.05% to Rs 494 Cr, PAT Rs 4.54 Cr

Uttam Sugar Mills Ltd (UTTAMSUGAR) Q2 Results FY27 announced on 31 October 2026, covering the company's financial performance for the July to September quarter. The results date brought consolidated results with revenue of Rs 494 Cr and PAT of Rs 4.54 Cr. Uttam Sugar Mills Q2 Results FY27 also record Operating Profit of Rs 22.63 Cr, against Rs 22.93 Cr in the same quarter a year ago.

This Uttam Sugar Mills Q2 Results analysis covers the financial highlights, business drivers, outlook and risks, and the Univest Screener can place the filing beside other companies. The results analysis starts with the Financial Highlights table below.

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Uttam Sugar Mills Q2 Results FY27: Financial Highlights

Metric	Q2 FY27 (Sep 26)	Q2 FY26 (Sep 25)	YoY Change
Revenue	Rs 494 Cr	Rs 581.54 Cr	-15.05% YoY
Operating Profit	Rs 22.63 Cr	Rs 22.93 Cr	-1.31% YoY
Net Profit (PAT)	Rs 4.54 Cr	Rs 0.98 Cr	+363.27% YoY

Source: company filing for Uttam Sugar Mills Q2 Results FY27, 31 October 2026. Figures in Rs Crore, Consolidated basis.

Key Takeaways from Uttam Sugar Mills Q2 Results: What Stands Out

• Revenue of Rs 494 Cr: Uttam Sugar Mills reported revenue 15.05% lower YoY, against Rs 581.54 Cr in the same quarter a year ago.
• PAT of Rs 4.54 Cr: net profit rose from Rs 0.98 Cr, a YoY growth of 363.27%, even though revenue was lower.
• Operating Profit of Rs 22.63 Cr: this line eased 1.31% YoY from Rs 22.93 Cr, a much smaller change than the one in revenue, as Uttam Sugar Mills Q2 Results FY27 show.
• Return on equity: return on equity improved to 12.09% in FY26 from 10.89% in FY25, an annual ratio that sits beside the quarterly figures.
• Sequential view: net profit was up 249.2% quarter on quarter from Rs 1.30 Cr, a point that the performance analysis takes up next.

Uttam Sugar Mills Q2 Results FY27: Performance Analysis

Uttam Sugar Mills' consolidated results for July to September 2026 show revenue of Rs 494 Cr, down 15.05% YoY from Rs 581.54 Cr, and net profit of Rs 4.54 Cr against Rs 0.98 Cr. Operating Profit stood at Rs 22.63 Cr, down 1.31% YoY from Rs 22.93 Cr.

The results analysis shows the three lines moving in different directions. Revenue fell 15.05% and Operating Profit eased 1.31%, while net profit grew 363.27% YoY from a low base. That mix is the main feature of Uttam Sugar Mills Q2 Results and frames the rest of this analysis.

Investors reading the quarterly results will also see that net profit was up 249.2% quarter on quarter from Rs 1.30 Cr. Uttam Sugar Mills Q2 Results FY27 is therefore best read on both measures, with the small base of Rs 0.98 Cr in mind. The disclosed drivers follow in the business factors.

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Key Business Factors This Quarter

Net Profit Growth – The results analysis points first to net profit growth of 363.3% YoY to Rs 4.54 Cr in the latest quarter. This disclosed factor shows profit moving up in Uttam Sugar Mills Q2 Results FY27 even as revenue was lower on a YoY basis.

Sequential Profit Gain – Net profit was up 249.2% quarter on quarter from Rs 1.30 Cr. The quarterly results therefore show a higher profit than the previous quarter as well as the same quarter a year ago.

Return on Equity – Return on equity improved to 12.09% in FY26 from 10.89% in FY25. This annual ratio shows how the consolidated business earned on shareholder funds over the full year, and it sits beside the quarterly figures above.

FY27 Outlook After Uttam Sugar Mills Q2 Results

FY27 full-year results for Uttam Sugar Mills will depend on the quarters still to come and on the conditions disclosed for its sector. The second quarter provides the base: revenue of Rs 494 Cr, Operating Profit of Rs 22.63 Cr and net profit of Rs 4.54 Cr, against which each later filing can be measured.

A results analysis of the next quarter should keep to the same consolidated basis for a fair comparison. Revenue and net profit are the two lines to follow, and the Univest app lets readers track Uttam Sugar Mills Q2 Results FY27 against later disclosures. The risks below show the points that deserve the closest reading.

Key Risks to Watch After Uttam Sugar Mills Q2 Results FY27

Lower Revenue YoY

Revenue declined 15.1% year on year to Rs 494.00 Cr in the latest quarter. A lower sales base can limit how much profit a company reports, so later quarterly results will show whether revenue stabilises.

High Debt Level

Debt is high at 0.82 times total assets in FY26. A large debt load can weigh on profit if it is not serviced from earnings, so this ratio is worth watching alongside net profit of Rs 4.54 Cr in coming quarterly results.

Volatile Quarterly Profit

Quarterly net profit has been volatile, ranging from Rs 0.98 Cr to Rs 54.76 Cr over the last 5 quarters. The YoY growth of 363.27% therefore sits within a wide range, so later filings will show which level holds.

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Conclusion

Uttam Sugar Mills Q2 Results FY27 show consolidated revenue of Rs 494 Cr, Operating Profit of Rs 22.63 Cr and net profit of Rs 4.54 Cr. These quarterly results record lower revenue but higher net profit YoY, and the Uttam Sugar Mills Q2 Results figures should be read with the debt and volatility points above. Please consult a SEBI-registered advisor before acting on this analysis.

Frequently Asked Questions on Uttam Sugar Mills Q2 Results FY27

What are Uttam Sugar Mills Q2 Results FY27?

Ans. Uttam Sugar Mills Q2 Results FY27 are the consolidated results for July to September 2026, with revenue of Rs 494 Cr and net profit of Rs 4.54 Cr, as the Quick Answer and Financial Highlights show.

What is the results date for Uttam Sugar Mills Q2 Results FY27?

Ans. The results date was 31 October 2026, when Uttam Sugar Mills declared its quarterly results for July to September 2026, so that date frames the revenue of Rs 494 Cr covered in the opening section.

What revenue was reported in Uttam Sugar Mills Q2 Results FY27?

Ans. Uttam Sugar Mills reported revenue of Rs 494 Cr in Q2 FY27, compared with Rs 581.54 Cr a year earlier, which means revenue fell 15.05% YoY, as the Financial Highlights table shows.

What net profit was reported in Uttam Sugar Mills Q2 Results FY27?

Ans. Net profit was Rs 4.54 Cr in Q2 FY27, against Rs 0.98 Cr in the comparison quarter, so net profit growth was 363.27% YoY, as the Performance Analysis section explains.

How much did revenue change in Uttam Sugar Mills Q2 Results FY27?

Ans. Revenue showed a YoY decline of 15.05% to Rs 494 Cr in Q2 FY27, while Operating Profit eased 1.31% YoY from Rs 22.93 Cr, which the Key Takeaways section places side by side.

Did net profit rise or fall in Uttam Sugar Mills Q2 Results?

Ans. Net profit rose in Uttam Sugar Mills Q2 Results, from Rs 0.98 Cr to Rs 4.54 Cr YoY, and it was also up 249.2% quarter on quarter from Rs 1.30 Cr, as the Performance Analysis section describes.

What was the Operating Profit in Uttam Sugar Mills Q2 Results FY27?

Ans. Operating Profit was Rs 22.63 Cr in Q2 FY27, down from Rs 22.93 Cr in the same quarter a year ago, which means a 1.31% YoY change that the Key Takeaways section covers.

Are Uttam Sugar Mills Q2 Results consolidated results or standalone results?

Ans. Uttam Sugar Mills Q2 Results are consolidated results, so the revenue of Rs 494 Cr and net profit of Rs 4.54 Cr are on a Consolidated basis, which the Quick Answer and the Conclusion both state.

What business factors shaped Uttam Sugar Mills Q2 Results FY27?

Ans. Net profit growth of 363.3% YoY, a 249.2% gain quarter on quarter and return on equity of 12.09% in FY26 were the disclosed factors, which the Key Business Factors section explains.

What are the key risks after Uttam Sugar Mills Q2 Results FY27?

Ans. The risks are revenue down 15.1% YoY, debt at 0.82 times total assets in FY26 and volatile quarterly net profit over the last 5 quarters, which the Key Risks section covers one by one.

What is the outlook after Uttam Sugar Mills Q2 Results?

Ans. FY27 full-year results will depend on the quarters ahead and on disclosed sector conditions, while the second quarter base of Rs 494 Cr revenue sets the comparison, as the Outlook section describes.

Where can I find the complete Uttam Sugar Mills Q2 Results FY27 data?

Ans. The complete Uttam Sugar Mills Q2 Results FY27 data sits in the Financial Highlights table, while the Univest Screener lets readers compare Uttam Sugar Mills with other quarterly results, which ties back to the opening Quick Answer.