| 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 | 13-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Single segment |
| Description of single segment | Cement |
| Start date and time of board meeting | 13-05-2026 16:30:00 |
| End date and time of board meeting | 13-05-2026 18:30:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 78,696.00 | 2,65,002.00 | |
| Other income | 1,119.00 | 2,155.00 | |
| Total income | 79,815.00 | 2,67,157.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 14,300.00 | 48,318.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 910.00 | 2,047.00 |
| (d) | Employee benefit expense | 3,895.00 | 14,919.00 |
| (e) | Finance costs | 5,309.00 | 19,695.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,626.00 | 23,965.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel expense | 25,479.00 | 85,737.00 |
| 2 | Freight and forwarding expense | 15,558.00 | 51,741.00 |
| 3 | Other Expenses | 10,400.00 | 33,041.00 |
| Total other expenses | 51,437.00 | 1,70,519.00 | |
| Total expenses | 82,477.00 | 2,79,463.00 | |
| 3 | Total profit before exceptional items and tax | (2,662.00) | (12,306.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (2,662.00) | (12,306.00) |
| 6 | Tax expense | ||
| 7 | Current tax | (940.00) | (940.00) |
| 8 | Deferred tax | (11,727.00) | (11,293.00) |
| 9 | Total tax expenses | (12,667.00) | (12,233.00) |
| 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 | 10,005.00 | (73.00) |
| 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 | 10,005.00 | (73.00) |
| 17 | Other comprehensive income net of taxes | (42.00) | (7.00) |
| 18 | Total Comprehensive Income for the period | 9,963.00 | (80.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 8,760.00 | (1,107.00) | |
| Total profit or loss, attributable to non-controlling interests | 1,245.00 | 1,034.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 8,714.00 | (1,114.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,249.00 | 1,034.00 | |
| 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 | 1,66,678.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 7.65 | -0.06 | |
| Diluted earnings (loss) per share from continuing operations | 7.65 | -0.06 | |
| 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 | 7.65 | -0.06 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 7.65 | -0.06 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1 The above consolidated audited 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 May 13, 2026. The above results have been subjected to audit by the statutory auditors of the Company. The statutory auditors have expressed an unmodified opinion on these results. 2 The Group 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 consolidated audited 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 The consolidated unaudited financial results includes the results of the Parent and its subsidiaries together referred to as the Group: a. Sagar Cements Limited (Parent company) b. Sagar Cements (M) Private Limited (Subsidiary company) c. Andhra Cements Limited (Subsidiary company) 5 Exceptional item represents the following items which have been debited to consolidated statement of profit and loss: Particulars Year ended March 31, 2025 Fuel and power cost adjustment (Refer note below) 2,717 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. 6 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. 7 Basis the approval of the Investment Committee of the Bord of Sagar Cements Limited’s (‘Parent company’) accorded on January 08, 2026 and March 16, 2026 for Offer for Sale (OFS) equity shares of Andhra Cements Limited (ACL), the parent company has made OFS of 1,38,25,821 equity shares (face value Rs. 10 each) on various dates i.e., January 09, 2026, January 12, 2026, March 17, 2026 and March 18, 2026 through Stock exchange mechanism for its investment in ACL to meet the Minimum Public Shareholding (MPS) by ACL. Accordingly, shareholding of the Parent company in ACL reduced from 90.00% to 75.00%. 8 The Board of Directors of the Parent company in their meeting on March 30, 2026 have accorded in-principle approval of Amalgamation of the Andhra Cements Limited, Subsidiary Company with the Parent company, subject to necessary approval from the authorities concerned under section 230 and 232 of the Companies Act, 2013. 9 The recognition of deferred tax assets is based on projected future taxable income, which provides convincing evidence that sufficient taxable profits will be available to utilise carried-forward business losses, unabsorbed depreciation, and unused tax credits. During the year, the Group opted to be taxed under Section 115BAA of the Income-tax Act, 1961; accordingly, deferred tax assets and liabilities have been remeasured using the tax rates expected to apply when the underlying temporary differences reverse. Any reversal of deferred tax liabilities is expected to be substantially offset against the reversal of deferred tax assets, and the resulting impact of the remeasurement has been recognised in the Statement of Profit and Loss. 10 The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited consolidated figures in respect of the full financial year and the published unaudited year to date consolidated figures up to the third quarter of the respective financial years. 11 The results for the year ended March 31, 2025 have been audited and for the quarter ended March 31, 2025 have been reviewed by the predecessor auditors. The predecessor auditors of the Company have expressed an unmodified opinion on the financial results for the year ended March 31, 2025 and have issued an unmodified conclusion in respect of the limited review of the quarter ended March 31, 2025. 12 Certain comparative period amounts have been regrouped/ reclassified to conform to the current period presentation. The regrouping has no impact on the total assets, equity, profit or total comprehensive income of the comparative period. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 3,05,498.00 | |
| Capital work-in-progress | 11,577.00 | |
| Investment property | 5,406.00 | |
| Goodwill | 4,162.00 | |
| Other intangible assets | 7,794.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 98.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 5,220.00 |
| 2 | Othe tax assets (net) | 1,475.00 |
| Total of other non-current financial assets | 6,695.00 | |
| Total non-current financial assets | 6,793.00 | |
| Deferred tax assets (net) | 22,629.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 10,675.00 |
| Total of other non-current assets | 10,675.00 | |
| Total non-current assets | 3,74,534.00 | |
| 2 | Current assets | |
| Inventories | 31,271.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 22,594.00 | |
| Cash and cash equivalents | 352.00 | |
| Bank balance other than cash and cash equivalents | 1,517.00 | |
| Loans, current | 68.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 12,514.00 | |
| Total current financial assets | 37,045.00 | |
| Current tax assets (net) | 487.00 | |
| Other current assets | ||
| 1 | Other current assets | 7,190.00 |
| Total of other current assets | 7,190.00 | |
| Total current assets | 75,993.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 4,50,527.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,614.00 | |
| Other equity | 1,66,678.00 | |
| Total equity attributable to owners of parent | 1,69,292.00 | |
| Non controlling interest | 16,800.00 | |
| Total equity | 1,86,092.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 1,25,722.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Other non-current financial liabilities | 11,616.00 |
| Total of other non-current financial liabilities | 11,616.00 | |
| Total non-current financial liabilities | 1,37,338.00 | |
| Provisions, non-current | 3,059.00 | |
| Deferred tax liabilities (net) | 3,458.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other current liabilities | 0.00 |
| Total of other non-current liabilities | 0.00 | |
| Total non-current liabilities | 1,43,855.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 45,113.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 7,143.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 27,457.00 | |
| Total Trade payable | 34,600.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 29,297.00 |
| Total of other current financial liabilities | 29,297.00 | |
| Total current financial liabilities | 1,09,010.00 | |
| Other current liabilities | 10,731.00 | |
| 1 | Other current liabilities | 10,731.00 |
| Total of other current liabilities | 10,731.00 | |
| Provisions, current | 839.00 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,20,580.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 2,64,435.00 | |
| Total equity and liabilites | 4,50,527.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| 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 | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | Remeasurement of defined benefits plan | (73.00) | (12.00) |
| Total Amount of items that will not be reclassified to profit and loss | (73.00) | (12.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (31.00) | (5.00) |
| 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 | (42.00) | (7.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (12,306.00) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 19,695.00 | |||||
| Adjustments for decrease (increase) in inventories | (3,911.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,573.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (3,972.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | (2,774.00) | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 2,020.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (2,429.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 23,965.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 674.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 5,106.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 97.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,052.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (132.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (860.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 33,854.00 | |||||
| Net cash flows from (used in) operations | 21,548.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (8.00) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 21,556.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 721.00 | |||||
| Purchase of property, plant and equipment | 42,331.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 10.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 651.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (246.00) | |||||
| Net cash flows from (used in) investing activities | (41,215.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 39,660.00 | |||||
| Repayments of borrowings | 16,003.00 | |||||
| Payments of lease liabilities | 1,283.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 18,176.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 8,764.00 | |||||
| Net cash flows from (used in) financing activities | 12,962.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (6,697.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (6,697.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 7,049.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 352.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Deloitte Haskins & Sells | Yes | 30-04-2028 | ||
|---|---|---|---|---|---|