Integrated Filing — IndAS



General information about company
Scrip Code 502180
NSE Symbol SHREDIGCEM
MSEI Symbol NOTLISTED
ISIN INE232A01011
Name of company Shree Digvijay Cement Co.Ltd
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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-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 Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   17:00:00
End date and time of board meeting 30-Jul-2025   18:45:00
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



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 1959461000
Other income 14009000
Total income 1973470000
2 Expenses
(a) Cost of materials consumed 388360000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 104089000
(d) Employee benefit expense 112497000
(e) Finance costs 5795000
(f) Depreciation, depletion and amortisation expense 60864000
(f) Other Expenses
1 Power and fuel expenses 574901000 574901000
2 Freight and handling expenses 327890000 327890000
3 Other Expenses 213895000 213895000
Total other expenses 1116686000
Total expenses 1788291000
3 Total profit before exceptional items and tax 185179000
4 Exceptional items 0
5 Total profit before tax 185179000
6 Tax expense
7 Current tax 42072000
8 Deferred tax 5239000
9 Total tax expenses 47311000
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 137868000
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 137868000
17 Other comprehensive income net of taxes -5947000
18 Total Comprehensive Income for the period 131921000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 137868000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 131921000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 1478700000
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 0.93
Diluted earnings (loss) per share from continuing operations 0.93
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 0.93
Diluted earnings (loss) per share from continuing and discontinued operations 0.93
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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)
1 Cement Business 1959461000 1959461000
2 Other 0 0
Total Segment Revenue 1959461000
Less: Inter segment revenue 0 0
Revenue from operations 1959461000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement Business 191010000 191010000
2 Other -36000 -36000
Total Profit before tax 190974000
i. Finance cost 5795000 5795000
ii. Other Unallocable Expenditure net off Unallocable income 47311000 47311000
Profit before tax 137868000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement Business 7304864000 7304864000
2 Other 3353000 3353000
Total Segment Asset 7308217000 7308217000
Un-allocable Assets 0 0
Net Segment Asset 7308217000 7308217000
4 Segment Liabilities
Segment Liabilities
1 Cement Business 3535781000 3535781000
2 Other 35000 35000
Total Segment Liabilities 3535816000 3535816000
Un-allocable Liabilities 0 0
Net Segment Liabilities 3535816000 3535816000
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 of post employment benefit obligations -7947000 -7947000
Total Amount of items that will not be reclassified to profit and loss -7947000
2 Income tax relating to items that will not be reclassified to profit or loss -2000000
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 -5947000





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 Yes
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 BSR and Co Yes 30-Apr-2026