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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-01-2026
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 CEMENT
Start date and time of board meeting 06-02-2026   12:45:00
End date and time of board meeting 06-02-2026   14:00:00
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 88,000.34 2,60,293.62
Other income 487.59 1,014.40
Total income 88,487.93 2,61,308.02
2 Expenses
(a) Cost of materials consumed 13,676.62 35,124.67
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,716.56) (2,693.16)
(d) Employee benefit expense 6,994.24 20,822.68
(e) Finance costs 1,214.93 3,337.26
(f) Depreciation, depletion and amortisation expense 9,118.16 26,659.47
(f) Other Expenses
1 Power & Fuel 12,578.66 40,018.57
2 Carriage Outward on Finished Goods 16,761.84 47,139.12
3 Carriage Outward on internal clinker transfer 8,297.29 24,372.39
4 other expenses 11,158.62 33,421.78
Total other expenses 48,796.41 1,44,951.86
Total expenses 78,083.80 2,28,202.78
3 Total profit before exceptional items and tax 10,404.13 33,105.24
4 Exceptional items (552.03) (552.03)
5 Total profit before tax 9,852.10 32,553.21
6 Tax expense
7 Current tax 2,007.23 6,425.63
8 Deferred tax 424.72 1,784.49
9 Total tax expenses 2,431.95 8,210.12
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 7,420.15 24,343.09
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 7,420.15 24,343.09
17 Other comprehensive income net of taxes (31.37) (99.74)
18 Total Comprehensive Income for the period 7,388.78 24,243.35
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7,492.10 24,532.59
Total profit or loss, attributable to non-controlling interests (71.95) (189.50)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,460.69 24,432.70
Total comprehensive income for the period attributable to owners of parent non-controlling interests (71.91) (189.35)
21 Details of equity share capital
Paid-up equity share capital 4,041.80 4,041.80
Face value of equity share capital 1 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 1.85 6.07
Diluted earnings (loss) per share from continuing operations 1.85 6.07
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 1.85 6.07
Diluted earnings (loss) per share from continuing and discontinued operations 1.85 6.07
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 to Financial Results: 1. The above financial results has been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules made thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on February 6, 2026. The same has been reviewed by the Statutory Auditors of the Company. 2. The consolidated results include the results of its subsidiaries viz. Star Cement Meghalaya Limited (SCML), Star Century Global Cement Private Limited (SCGCPL), Star Smart Building Solutions Limited (SSBSL) [formerly known as Star Cement (I) Limited {SCIL}], Star Cement North East Limited (SCNEL), Ri Pnar Cement Private Limited (RPCPL) and Kopili Cement (I) Private Limited (KCIPL). 3. The Government has notified four Labour Codes the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 with effect from November 21, 2025, consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed the impact of these changes and a sum of Rs 552.03 lakhs has been recognised and shown as an exceptional item.The Group continues to monitor the finalisation of Central and State Rules and clarifications from the Government on Labour Codes and will review the estimates accordingly. 4. The Board of Directors, at its meeting held on February 6, 2026, has declared 2nd interim dividend of Rs. 1 per share. 5. The Group is primarily engaged in the manufacturing and sale of cement and cement-related products. There are no separate reportable segments as per Ind AS 108, Operating Segments. By order of the Board For Star Cement Limited Sajjan Bhajanka Chairman (DIN: 00246043) Date: February 6, 2026 Place: Kolkata



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 Items that will not be reclassified to Profit & loss account (31.37) (99.74)
Total Amount of items that will not be reclassified to profit and loss (31.37) (99.74)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 (31.37) (99.74)