Integrated Filing — IndAS



General information about company

Scrip Code 500387
NSE Symbol SHREECEM
MSEI Symbol NOTLISTED
ISIN INE070A01015
Name of company SHREE CEMENT LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-06-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Cement
Start date and time of board meeting 31-07-2026   13:15:00
End date and time of board meeting 31-07-2026   14:10:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 6,23,313.00 6,23,313.00
Other income 21,171.00 21,171.00
Total income 6,44,484.00 6,44,484.00
2 Expenses
(a) Cost of materials consumed 73,364.00 73,364.00
(b) Purchases of stock-in-trade 4,729.00 4,729.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (15,247.00) (15,247.00)
(d) Employee benefit expense 35,480.00 35,480.00
(e) Finance costs 5,686.00 5,686.00
(f) Depreciation, depletion and amortisation expense 68,596.00 68,596.00
(f) Other Expenses
1 Power and Fuel 1,64,532.00 1,64,532.00
2 Freight and Forwarding Expenses 1,43,508.00 1,43,508.00
3 Other Expenses 89,727.00 89,727.00
Total other expenses 3,97,767.00 3,97,767.00
Total expenses 5,70,375.00 5,70,375.00
3 Total profit before exceptional items and tax 74,109.00 74,109.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 74,109.00 74,109.00
6 Tax expense
7 Current tax 25,914.00 25,914.00
8 Deferred tax (4,917.00) (4,917.00)
9 Total tax expenses 20,997.00 20,997.00
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 53,112.00 53,112.00
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 53,112.00 53,112.00
17 Other comprehensive income net of taxes (1,310.00) (1,310.00)
18 Total Comprehensive Income for the period 51,802.00 51,802.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 52,919.00 52,919.00
Total profit or loss, attributable to non-controlling interests 193.00 193.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 51,612.00 51,612.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 190.00 190.00
21 Details of equity share capital
Paid-up equity share capital 3,608.00 3,608.00
Face value of equity share capital 10 10
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 146.67 146.67
Diluted earnings (loss) per share from continuing operations 146.67 146.67
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 146.67 146.67
Diluted earnings (loss) per share from continuing and discontinued operations 146.67 146.67
24 Debt equity ratio 0.0700 0.0700
25 Debt service coverage ratio 26.100 26.100
26 Interest service coverage ratio 26.100 26.100
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) S.N. Particulars Quarter ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (d) Debenture Redemption Reserve - - - - (e) Net Worth (Rs. in Crore) 23,787.36 23,267.53 22,188.23 23,267.53 (f) Current Ratio (Current Assets/Current Liabilities) 2.13 2.16 2.22 2.16 (g) Long term Debt to Working Capital [(Long Term Borrowings (incl. Current Maturities)) / (Current Assets - Current Liabilities excluding Current Maturities of Long Term Debt)] 0.09 0.09 0.10 0.09 (h) Bad Debts to Trade Receivable Ratio (Bad Debts / Average Trade Receivable) - - - - (i) Current Liability Ratio (Current Liabilities/ Total Liabilities) 86% 86% 82% 86% (j) Total Debts to Total Assets [(Long Term Borrowings+ Short Term Borrowings)/ Total Assets] 5% 5% 3% 5% (k) Debtors Turnover (Times) (Gross Revenue from Operations/Average Trade Receivable) (annualised) 13.37 13.79 16.12 15.49 (l) Inventory Turnover (Times) (Revenue from Operations/Average Inventory) (annualised) 7.72 9.35 8.91 8.03 (m) Operating Margin [(Profit Before Tax +Finance Cost +Depreciation) /( Revenue from Operations)] 24% 24% 30% 25% (n) Net Profit Margin (Net Profit/Revenue from Operations) 9% 9% 12% 8%



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 or Loss 1,150.00 1,150.00
Total Amount of items that will not be reclassified to profit and loss 1,150.00
2 Income tax relating to items that will not be reclassified to profit or loss 402.00 402.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be Reclassified to Profit or Loss (3,021.00) (3,021.00)
Total Amount of items that will be reclassified to profit and loss (3,021.00)
4 Income tax relating to items that will be reclassified to profit or loss (963.00) (963.00)
5 Total Other comprehensive income (1,310.00) (1,310.00)