Integrated Filing — IndAS



General information about company
Scrip Code 502175
NSE Symbol SAURASHCEM
MSEI Symbol NA
ISIN INE626A01014
Name of company SAURASHTRA CEMENT 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 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 24-Jul-2025   18:00:00
End date and time of board meeting 24-Jul-2025   18:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 4235659000
Other income 50840000
Total income 4286499000
2 Expenses
(a) Cost of materials consumed 787428000
(b) Purchases of stock-in-trade 32280000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -73305000
(d) Employee benefit expense 297389000
(e) Finance costs 26179000
(f) Depreciation, depletion and amortisation expense 106841000
(f) Other Expenses
1 Stores and Repairs 281512000 281512000
2 Freight and Forwarding 827759000 827759000
3 Power and Fuel 1381828000 1381828000
4 Other Expenses 353491000 353491000
Total other expenses 2844590000
Total expenses 4021402000
3 Total profit before exceptional items and tax 265097000
4 Exceptional items 0
5 Total profit before tax 265097000
6 Tax expense
7 Current tax 79805000
8 Deferred tax 17378000
9 Total tax expenses 97183000
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 167914000
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 167914000
17 Other comprehensive income net of taxes -3777000
18 Total Comprehensive Income for the period 164137000
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 1112532000
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 1.51
Diluted earnings (loss) per share from continuing operations 1.51
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 1.51
Diluted earnings (loss) per share from continuing and discontinued operations 1.51
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 Unaudited Financial Results for the quarter ended June 30 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 24 2025 n n2 The Company operates in two reportable segments ie in the business of i Cement and cement related product and ii Paints as per Ind AS 108 Operating Segment n n3 The Company has allotted 16203 equity shares of Rs 10 each during the quarter ended June 30 2025 under Saurashtra Employee Stock Option Scheme 2017 n n4 The figures for the quarter ended March 31 2025 as reported in these financial results are balancing figures between the audited figures in respect of the Financial Year and year to date figures upto the end of the third quarter of the Financial Year



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement and Clinker 4033947000 4033947000
2 Paints 201712000 201712000
Total Segment Revenue 4235659000
Less: Inter segment revenue
Revenue from operations 4235659000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement and Clinker 333063000 333063000
2 Paints -41787000 -41787000
Total Profit before tax 291276000
i. Finance cost 26179000 26179000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 265097000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement and Clinker 14938082000 14938082000
2 Paints 976615000 976615000
Total Segment Asset 15914697000 15914697000
Un-allocable Assets 0 0
Net Segment Asset 15914697000 15914697000
4 Segment Liabilities
Segment Liabilities
1 Cement and Clinker 6003031000 6003031000
2 Paints 273468000 273468000
Total Segment Liabilities 6276499000 6276499000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6276499000 6276499000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan -5808000 -5808000
2 Effect of measuring Equity Instruments on Fair Value 1000 1000
Total Amount of items that will not be reclassified to profit and loss -5807000
2 Income tax relating to items that will not be reclassified to profit or loss -2030000
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 -3777000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Manubhai and Shah LLP Yes 29-Feb-2028