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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 21-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Cement
Start date and time of board meeting 21-01-2026   15:30:00
End date and time of board meeting 21-01-2026   16:30:00
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 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 such defaults on loans and debt securities



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 40,313.00 1,23,839.00
Other income 506.00 1,970.00
Total income 40,819.00 1,25,809.00
2 Expenses
(a) Cost of materials consumed 10,674.00 28,221.00
(b) Purchases of stock-in-trade 255.00 499.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,237.00) (1,004.00)
(d) Employee benefit expense 2,752.00 8,267.00
(e) Finance costs 1,817.00 5,813.00
(f) Depreciation, depletion and amortisation expense 2,941.00 8,643.00
(f) Other Expenses
1 Power and fuel expenses 13,831.00 37,532.00
2 Freight and forwarding expense 7,830.00 23,401.00
3 Other Expenses 5,050.00 15,917.00
Total other expenses 26,711.00 76,850.00
Total expenses 42,913.00 1,27,289.00
3 Total profit before exceptional items and tax (2,094.00) (1,480.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (2,094.00) (1,480.00)
6 Tax expense
7 Current tax (114.00) 0.00
8 Deferred tax (654.00) (476.00)
9 Total tax expenses (768.00) (476.00)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (1,326.00) (1,004.00)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (1,326.00) (1,004.00)
17 Other comprehensive income net of taxes 18.00 54.00
18 Total Comprehensive Income for the period (1,308.00) (950.00)
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 2,614.00 2,614.00
Face value of equity share capital 2 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 -1.01 -0.77
Diluted earnings (loss) per share from continuing operations -1.01 -0.77
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.01 -0.77
Diluted earnings (loss) per share from continuing and discontinued operations -1.01 -0.77
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: 1 The above standalone unaudited financial results of Sagar Cements Limited (the Company) as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on January 21, 2026. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review of the quarter and nine months ended December 31, 2025. 2 The Company is engaged in manufacture and sale of cement and cement related products which constitutes a single reportable business segment as per Ind AS 108 - 'Operating Segments'. 3 The standalone unaudited financial results of the Company have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 4 Exceptional item represents the following items which have been debited to standalone statement of profit and loss: Particulars Year ended March 31, 2025 Fuel and power cost adjustment 2,091 During the financial year 2024-25, the Andhra Pradesh Electricity Regulatory Commission issued orders dated October 25, 2024 and November 29, 2024 to recover the true-up of the Fuel and Power Purchase Cost Adjustment (FPPCA) from the financial years 2022-23 onwards. The amounts for the financial year 2022-23 and financial year 2023-24 have been recorded in the year ended March 31, 2025. 5 The final redemption and payment of interest of 1,500 Non-Convertible Debentures (NCD's) (of Rs. 10 lakh each allotted to International Finance Corporation with ISIN number: INE433R07016) amounting to Rs. 1,154 lakhs was made on May 28, 2025. Accordingly, an intimation under Regulation 57(1) of SEBI (LODR) Regulations, 2015, as amended was filed with National Stock Exchange and further NCD’s were de-listed as of May 28, 2025. 6 Subsequent to reporting date, the Investment Committee of the Board approved on January 08, 2026 an Offer for Sale (OFS) of up to 7,500,000 equity shares of Andhra Cements Limited (ACL), representing 8.14% of its equity share capital. Pursuant to this approval, the Company has made Offer for Sale (OFS) of 7,148,978 equity shares (face value Rs. 10 each) on January 09, 2026 and January 12, 2026 through Stock exchange mechanism for its investment in Andhra Cements Limited (ACL) to meet the Minimum Public Shareholding (MPS) by ACL. Accordingly, shareholding of the Company in ACL reduced from 90% to 82.24%. The aforementioned transaction does not have any effect on the Company’s standalone financial results. 7 The financial results of the Company for the quarter and nine months ended December 31, 2024 were reviewed by the predecessor auditors, who had expressed an unmodified review conclusion. The financial results of the Company for the year ended March 31, 2025 were audited by the predecessor auditors, who had expressed an unmodified audit opinion.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit liability/(gain) 28.00 83.00
Total Amount of items that will not be reclassified to profit and loss 28.00 83.00
2 Income tax relating to items that will not be reclassified to profit or loss 10.00 29.00
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 0.00 0.00
5 Total Other comprehensive income 18.00 54.00