Integrated Filing — IndAS



General information about company
Scrip Code 502090
NSE Symbol SAGCEM
MSEI Symbol NOTLISTED
ISIN INE229C01021
Name of company SAGAR 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 21-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-Jul-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 21-Jul-2025   16:30:00
End date and time of board meeting 21-Jul-2025   17:00:00
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 6706600000
Other income 41900000
Total income 6748500000
2 Expenses
(a) Cost of materials consumed 1161600000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -323200000
(d) Employee benefit expense 339900000
(e) Finance costs 470900000
(f) Depreciation, depletion and amortisation expense 546500000
(f) Other Expenses
1 Power and fuel expense 2251500000 2251500000
2 Freight and forwarding expense 1295000000 1295000000
3 Other Expenses 767300000 767300000
Total other expenses 4313800000
Total expenses 6509500000
3 Total profit before exceptional items and tax 239000000
4 Exceptional items 0
5 Total profit before tax 239000000
6 Tax expense
7 Current tax 33000000
8 Deferred tax 131100000
9 Total tax expenses 164100000
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 74900000
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 0
16 Total profit (loss) for period 74900000
17 Other comprehensive income net of taxes 1100000
18 Total Comprehensive Income for the period 76000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12200000
Total profit or loss, attributable to non-controlling interests 62700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 13400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 62600000
21 Details of equity share capital
Paid-up equity share capital 261400000
Face value of equity share capital 2
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 0.57
Diluted earnings (loss) per share from continuing operations 0.57
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 0.57
Diluted earnings (loss) per share from continuing and discontinued operations 0.57
24 Debt equity ratio 0.0086
25 Debt service coverage ratio 0.0134
26 Interest service coverage ratio 0.0232
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes cannot be attached due to NSE Error



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 Remeasurements gain on defined benefit plans 2000000 2000000
Total Amount of items that will not be reclassified to profit and loss 2000000
2 Income tax relating to items that will not be reclassified to profit or loss 900000
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 0
5 Total Other comprehensive income 1100000