Integrated Filing — IndAS



General information about company
Scrip Code 530005
NSE Symbol INDIACEM
MSEI Symbol NOTLISTED
ISIN INE383A01012
Name of company THE INDIA CEMENTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 19-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Cement
Start date and time of board meeting 19-Jul-2025   12:30:00
End date and time of board meeting 19-Jul-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 10247400000
Other income 91100000
Total income 10338500000
2 Expenses
(a) Cost of materials consumed 2193400000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -612300000
(d) Employee benefit expense 622600000
(e) Finance costs 265800000
(f) Depreciation, depletion and amortisation expense 740600000
(f) Other Expenses
1 Power and Fuel 3796100000 3796100000
2 Freight and Forwarding Expense 1995500000 1995500000
3 Other Expenses 1420200000 1420200000
Total other expenses 7211800000
Total expenses 10421900000
3 Total profit before exceptional items and tax -83400000
4 Exceptional items -1237700000
5 Total profit before tax -1321100000
6 Tax expense
7 Current tax 17400000
8 Deferred tax -24800000
9 Total tax expenses -7400000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -1313700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -15400000
16 Total profit (loss) for period -1329100000
17 Other comprehensive income net of taxes 23900000
18 Total Comprehensive Income for the period -1305200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 3099000000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -4.21
Diluted earnings (loss) per share from continuing operations -4.21
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -4.21
Diluted earnings (loss) per share from continuing and discontinued operations -4.21
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n1.The above Financial Results have been reviewed by the Audit Committee and approved by the Board nof Directors at the meetings held on 19th July 2025. n2.The Company is primarily engaged in manufacture and marketing of cement and cement related nproducts. n3.During the quarter under review, ni) the Company approved sale of its entire equity stake in its subsidiary, Industrial Chemicals & nMonomers Ltd (ICML). Accounts of ICML have been consolidated as held for sale and nii) the step-down subsidiary of the Company, PT Adcoal Energindo. Indonesia, approved sale of its nentire stake in PT Mitra SetiaTanah Bumbu (MSTB), Indonesia, an Associate of the Company on 3rd nJuly 2025.. n4.Exceptional Items for the quarter include: ni) impairment, recognized on consolidation of Subsidiary, ICML, upon treating the asset as held for nsale, amounting to Rs.47.53 crores reflects the difference between the carrying amount of the net nassets of the subsidiary and its fair value less costs to sell and nii)impairment recognized in consolidation due to proposed sale of stake in MSTB, amounting to nRs.76.24 crores reflects the difference between the carrying amount of the net assets of the ninvestment (including goodwill) and its fair value less costs to sell. n5.Certain assets of the Company having an aggregate carrying value of Rs.120.34 Crores were nattached by a statutory authority in 2015. The Company has already appealed against the Order of the nsaid attachment and the matter is presently sub-judice. Backed by legal opinions, the company believes nit has a strong case against the said Order. The Auditors have continued to draw an emphasis on this nmatter in their Report n6.The Competition Commission of India (CCI) vide its Order dated 31.08.2016 imposed a penalty of nRs.187.48 Crores on the Company. The Company filed an appeal before COMPAT (Presently NCLAT). nThe COMPAT in its interim order directed the Company to pay 10% of the penalty amount (Rs 18.75 nCrores) before granting stay which was deposited by the Company. NCLAT vide its order dated 25th nJuly, 2018 dismissed the appeal filed by the Company. Against this the Company has filed an appeal in nthe Supreme Court challenging the NCLAT order and the Supreme Court vide its Order dated 5th nOctober,2018 admitted the Company's appeal and directed that the interim order passed by the nTribunal in the matter, will continue. Backed by legal opinions, the company believes it has a strong ncase against the said Order. The Auditors have continued to draw an emphasis on this matter in their nReport. n7.The Board in its meeting held on 26th April, 2025 approved amalgamation of the company's four nwholly owned Indian Subsidiaries, viz, ICL Securities Ltd, ICL Financial services Ltd, ICL International nLtd and India Cements Infrastructures Ltd, with the company. The appointed date is 1st January, 2025. nThe above financial results do not include the impact of the contemplated amalgamation since the same nis subject to regulatory approvals. n8.(i) The Statutory Auditors have carried out review of financial results for the quarter ended 30th June n2025. n(ii) The previous periods' figures have been regrouped to conform to Current period's required nclassification. n(iii) The Board authorized Mr.K.C.Jhanwar, Director to sign the financial results of the company



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit and loss 31900000 31900000
Total Amount of items that will not be reclassified to profit and loss 31900000
2 Income tax relating to items that will not be reclassified to profit or loss 8000000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 23900000