Integrated Filing — IndAS



General information about company
Scrip Code 540575
NSE Symbol STARCEMENT
MSEI Symbol NOTLISTED
ISIN INE460H01021
Name of company STAR 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-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 CEMENT
Start date and time of board meeting 08-Aug-2025   12:15:00
End date and time of board meeting 08-Aug-2025   13:15:00
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
NO DEFAULT IN LOAN



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 5447350000
Other income 36632000
Total income 5483982000
2 Expenses
(a) Cost of materials consumed 722531000
(b) Purchases of stock-in-trade 13178000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -101469000
(d) Employee benefit expense 412092000
(e) Finance costs 110873000
(f) Depreciation, depletion and amortisation expense 524646000
(f) Other Expenses
1 Power and Fuel expense 1047261000 1047261000
2 Carriage Outward expense - on finished goods 1025462000 1025462000
3 Carriage Outward expense - on Internal clinker transfer 577448000 577448000
4 Other expenses 748647000 748647000
Total other expenses 3398818000
Total expenses 5080669000
3 Total profit before exceptional items and tax 403313000
4 Exceptional items 0
5 Total profit before tax 403313000
6 Tax expense
7 Current tax 70693000
8 Deferred tax 90725000
9 Total tax expenses 161418000
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 241895000
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 241895000
17 Other comprehensive income net of taxes -346000
18 Total Comprehensive Income for the period 241549000
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 404180000
Face value of equity share capital 1
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 0.6
Diluted earnings (loss) per share from continuing operations 0.6
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 0.6
Diluted earnings (loss) per share from continuing and discontinued operations 0.6
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) nSTAR CEMENT LIMITED nNOTES TO THE STATEMENT OF UNAUDITED AUDITED FINANCIAL RESULTS nFor the Quarter and Year Ended March 31 2025 Quarter Ended June 30 2025 as applicable n n1 The above financial results have been prepared in accordance with the Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read with the relevant rules issued thereunder and in compliance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 8 2025 The same have also been reviewed by the Statutory Auditors of the Company n n2 The Consolidated Financial Results include the financial results of the following subsidiaries n n Star Cement Meghalaya Limited SCML n Star Century Global Cement Private Limited SCGCPL n Star Smart Building Solutions Limited SSBSL formerly known as Star Cement I Limited SCIL n Star Cement North East Limited SCNEL n Ri Pnar Cement Private Limited RPCPL n Kopili Cement I Private Limited KCIPL n n3 Star Smart Building Solutions Limited SSBSL a wholly owned subsidiary has commenced commercial production of n n Autoclaved Aerated Concrete AAC Blocks with an installed capacity of 240 lakh cubic meters per annum n Construction Chemicals with an installed capacity of 120 lakh tonnes per annum n at its plant located in Guwahati Assam on June 02 2025 n n4 The purchase of traded goods for the quarter ended March 31 2025 in the standalone results is negative due to a credit note received during the quarter pertaining to purchases made in the previous quarter n n5 The Board of Directors of the Company at its meeting held on August 8 2025 has declared an interim dividend of Rs100 per equity share n n6 The Group is primarily engaged in the business of manufacturing and sale of cement and cement related products Accordingly the Group operates in a single business segment and there are no reportable segments as per Ind AS 108 Operating Segments n n7 The figures for the quarter ended March 31 2025 have been derived by deducting the unaudited figures for the nine months ended December 31 2024 from the audited figures of the full financial year ended March 31 2025 The nine month figures were subjected to a limited review by the Statutory Auditors n nBy Order of the Board nFor Star Cement Limited n nSajjan Bhajanka nChairman nDIN 00246043 n nDate August 8 2025 nPlace Kolkata n n



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 346000
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 -346000