Integrated Filing — IndAS



General information about company

Scrip Code 531548
NSE Symbol SOMANYCERA
MSEI Symbol NOTLISTED
ISIN INE355A01028
Name of company SOMANY CERAMICS 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 28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Ceramic Tiles and Allied Products
Start date and time of board meeting 28-01-2026   14:00:00
End date and time of board meeting 28-01-2026   16:15:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 68,231.00 1,97,191.00
Other income 255.00 814.00
Total income 68,486.00 1,98,005.00
2 Expenses
(a) Cost of materials consumed 15,341.00 43,098.00
(b) Purchases of stock-in-trade 20,475.00 59,834.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,007.00) (5,131.00)
(d) Employee benefit expense 9,348.00 27,043.00
(e) Finance costs 1,211.00 3,715.00
(f) Depreciation, depletion and amortisation expense 2,792.00 8,019.00
(f) Other Expenses
1 Power and Fuel 12,588.00 35,014.00
2 Other Expenses 7,286.00 20,964.00
Total other expenses 19,874.00 55,978.00
Total expenses 66,034.00 1,92,556.00
3 Total profit before exceptional items and tax 2,452.00 5,449.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,452.00 5,449.00
6 Tax expense
7 Current tax 936.00 2,306.00
8 Deferred tax (185.00) (524.00)
9 Total tax expenses 751.00 1,782.00
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 1,701.00 3,667.00
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 1,701.00 3,667.00
17 Other comprehensive income net of taxes 0.00 85.00
18 Total Comprehensive Income for the period 1,701.00 3,752.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,801.00 4,337.00
Total profit or loss, attributable to non-controlling interests (100.00) (670.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,801.00 4,421.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (100.00) (669.00)
21 Details of equity share capital
Paid-up equity share capital 820.26 820.26
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 4.39 10.57
Diluted earnings (loss) per share from continuing operations 4.39 10.57
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 4.39 10.57
Diluted earnings (loss) per share from continuing and discontinued operations 4.39 10.57
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) 1 These financial results have been prepared in accordance with the Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 and other recognised accounting practices and policies to the extent applicable 2 The business activity of the Company falls within a single operating business segment viz Ceramic Tiles and Allied Products and hence there is no other reportable segment as per Ind AS 108 Operating Segments 3 The employee benefits expenses during the quarter and nine months ended December 31 2025 includes provision for the fair value measured in accordance with the provisions of Ind AS 102 Share-based Payment of the options granted under ESOP 2023 and ESOP 2021 4 The Government of India has notified and brought into force on November 21 2025 four new Labour Codes viz the Code on Social Security 2020 Social Security Code the Occupational Safety Health and Working Conditions Code 2020 the Industrial Relations Code 2020 and the Code on Wages 2019 collectively the Labour Codes which subsume amend and replaces numerous existing central labour legislations Till date certain specific rules and corresponding State-level notifications are yet to be notified The Company has recognised estimated additional provisions for past service obligations/ cost on account of gratuity and compensated absences of Rs 164 Lakhs and Rs 172 Lakhs included under Employee Benefits in its financial results of the current quarter and nine months ended December 31 2025 in standalone and consolidated results respectively Further the management continues to evaluate the implications if any of the New Labour Codes since certain specific rules and corresponding State-level notifications are yet to be notified Impact of the same will be undertaken and accounted for upon notification of relevant rules by the appropriate authorities 5 The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on January 28 2026 and the statutory auditor of the company has carried out Limited review of the same



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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remesurment of Employees benefits 0.00 112.00
Total Amount of items that will not be reclassified to profit and loss 0.00 112.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 27.00
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
5 Total Other comprehensive income 0.00 85.00