Integrated Filing — IndAS



General information about company
Scrip Code 532443
NSE Symbol CERA
MSEI Symbol NOTLISTED
ISIN INE739E01017
Name of company Cera Sanitaryware 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 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 Single segment
Description of single segment Building Products
Start date and time of board meeting 06-Aug-2025   11:30:00
End date and time of board meeting 06-Aug-2025   12:15:00
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
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 4194162000
Other income 186004000
Total income 4380166000
2 Expenses
(a) Cost of materials consumed 596684000
(b) Purchases of stock-in-trade 1488131000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -104106000
(d) Employee benefit expense 645238000
(e) Finance costs 14422000
(f) Depreciation, depletion and amortisation expense 90926000
(f) Other Expenses
1 Other Expenses 1037520000 1037520000
Total other expenses 1037520000
Total expenses 3768815000
3 Total profit before exceptional items and tax 611351000
4 Exceptional items 0
5 Total profit before tax 611351000
6 Tax expense
7 Current tax 120755000
8 Deferred tax 25256000
9 Total tax expenses 146011000
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 465340000
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 465340000
17 Other comprehensive income net of taxes -2245000
18 Total Comprehensive Income for the period 463095000
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 64488000
Face value of equity share capital 5
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 36.08
Diluted earnings (loss) per share from continuing operations 36.08
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 36.08
Diluted earnings (loss) per share from continuing and discontinued operations 36.08
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) CERA SANITARYWARE LIMITED n nNotes to the Statement of Unaudited Standalone Financial Results for the Quarter ended 30th June, 2025: n n1)tThese unaudited standalone financial results of the Company for the quarter ended 30th June, 2025 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 6th August, 2025. The Statutory Auditors of the Company have carried out a limited review of the unaudited standalone financial results for the quarter ended 30th June, 2025 and have issued an unmodified review report on these unaudited standalone financial results. n n2)tThe above unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards (“Ind AS”) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended thereafter and other recognized accounting practices and policies to the extent applicable. n n3)tThe figures for the quarter ended 31st March, 2025 are the balancing figures between the audited figures in respect of full financial year ended 31st March, 2025 and the unaudited year to date figures up to the third quarter ended 31st December, 2024. n n4)tThe Company operates mainly in manufacturing of “Building Products” and all other activities are incidental thereto which have similar risk and return. Further, the sales are substantially in the domestic market. Accordingly, there are no separate reportable segments as required under Ind AS 108 “Operating Segment”. n n5)tDuring the March 2025 quarter, the Company agreed to an amicable full and settlement with M/s. Milo Tile LLP to settle all its ongoing disputes which were pending in arbitration and had retired from the Partnership in the said LLP. Pursuant to this settlement, the entire investment of Rs. 806.00 lakhs in Milo Tile LLP was not recoverable, hence written off by adjusting against the impairment loss provided (Rs. 655.57 Lakhs upto FY 2023-24 and remaining amount of Rs.150.43 Lakhs in March 2025 quarter) and disclosed as an exceptional item in the respective periods. n n6)tDuring the quarter ended 30th June, 2025, the ESOP Trust (Cera Sanitaryware Employees Welfare Trust) has transferred 1236 equity shares of face value of Rs. 5/- each upon exercise of stock options issued under ESOS 2024 to eligible employees. n n7)tThe Board of Directors of the Company recommended a dividend of Rs. 65 /- per fully paid-up equity share of Rs. 5 /- each for financial year 2024-25 at its meeting held on 9th May, 2025. The same was approved by the shareholders in the Annual General Meeting of the Company held on 17th July, 2025. n n8)tFigures of the previous period have been regrouped / reclassified / restated wherever considered necessary. n nBy the Order of the Board of Directors nFor Cera Sanitaryware Limited n n nAnupam Gupta nExecutive Director (Technical) n(DIN: 09290890) n nDate: 6th August, 2025 nPlace: Ahmedabad



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)
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 2245000
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 -2245000