Integrated Filing — IndAS



General information about company

Scrip Code 502175
NSE Symbol SAURASHCEM
MSEI Symbol NA
ISIN INE626A01014
Name of company SAURASHTRA 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 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 06-08-2026   17:00:00
End date and time of board meeting 06-08-2026   18:40:00
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 45,674.50 45,674.50
Other income 526.43 526.43
Total income 46,200.93 46,200.93
2 Expenses
(a) Cost of materials consumed 8,796.04 8,796.04
(b) Purchases of stock-in-trade 662.71 662.71
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,168.40 2,168.40
(d) Employee benefit expense 2,833.69 2,833.69
(e) Finance costs 294.78 294.78
(f) Depreciation, depletion and amortisation expense 1,106.98 1,106.98
(f) Other Expenses
1 Stores and Repairs 3,827.11 3,827.11
2 Freight and Forwarding 7,813.75 7,813.75
3 Power and Fuel 13,793.19 13,793.19
4 Others 3,708.34 3,708.34
Total other expenses 29,142.39 29,142.39
Total expenses 45,004.99 45,004.99
3 Total profit before exceptional items and tax 1,195.94 1,195.94
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,195.94 1,195.94
6 Tax expense
7 Current tax 324.46 324.46
8 Deferred tax (41.25) (41.25)
9 Total tax expenses 283.21 283.21
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 912.73 912.73
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 912.73 912.73
17 Other comprehensive income net of taxes (27.06) (27.06)
18 Total Comprehensive Income for the period 885.67 885.67
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 912.73 912.73
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 885.67 885.67
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 11,128.73 11,128.73
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 0.82 0.82
Diluted earnings (loss) per share from continuing operations 0.82 0.82
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 0.82 0.82
Diluted earnings (loss) per share from continuing and discontinued operations 0.82 0.82
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. The above Unaudited Financial Results for the quarter ended June 30, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 6, 2026. 2. Consolidated Financial Results include results of Agrima Consultants International Limited (a wholly owned subsidiary). 3. The Company operates in two reportable segment i.e. in the business of (i) Cement & Cement related products and (ii) Paints, as per Ind AS 108 - Operating Segment. 4. The figures for the quarter ended March 31, 2026 as reported in these financial results are balancing figures between the audited figures in respect of the Financial Year ended on March 31, 2026 and year to date figures upto the end of the third quarter of the said Financial Year.



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)
1 Cement and Cement related products 43,372.47 43,372.47
2 Paints 2,302.03 2,302.03
3 Others-Subsidiary Company 0.00 0.00
Total Segment Revenue 45,674.50 45,674.50
Less: Inter segment revenue 0.00 0.00
Revenue from operations 45,674.50 45,674.50
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement and Cement related products 2,434.40 2,434.40
2 Paints (936.40) (936.40)
3 Others-Subsidiary Company (7.28) (7.28)
Total Profit before tax 1,490.72 1,490.72
i. Finance cost 294.78 294.78
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 1,195.94 1,195.94
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement and Cement related products 1,55,202.64 1,55,202.64
2 Paints 9,833.39 9,833.39
3 Others-Subsidiary Company 88.82 88.82
Total Segment Asset 1,65,124.85 1,65,124.85
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,65,124.85 1,65,124.85
4 Segment Liabilities
Segment Liabilities
1 Cement and Cement related products 64,905.19 64,905.19
2 Paints 3,170.11 3,170.11
3 Others-Subsidiary Company 0.26 0.26
Total Segment Liabilities 68,075.56 68,075.56
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 68,075.56 68,075.56
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 Remeasurement of defined benefit plan (36.17) (36.17)
2 Effect of measuring equity instruments on fair value 0.01 0.01
Total Amount of items that will not be reclassified to profit and loss (36.16)
2 Income tax relating to items that will not be reclassified to profit or loss (9.10) (9.10)
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 (27.06) (27.06)