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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
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 Standalone
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 07-08-2026   12:35:00
End date and time of board meeting 07-08-2026   13:45:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NO DEFAULT IN LOAN



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 Standalone Standalone
1 Income
Revenue from operations 57,630.88 57,630.88
Other income 899.64 899.64
Total income 58,530.52 58,530.52
2 Expenses
(a) Cost of materials consumed 9,454.92 9,454.92
(b) Purchases of stock-in-trade 1,736.13 1,736.13
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (21.04) (21.04)
(d) Employee benefit expense 4,411.31 4,411.31
(e) Finance costs 1,027.55 1,027.55
(f) Depreciation, depletion and amortisation expense 4,775.94 4,775.94
(f) Other Expenses
1 Power & Fuel 8,465.69 8,465.69
2 Carriage Outward Expenses on Finished Goods 10,921.34 10,921.34
3 Carriage Outward Expenses on clinker transfer 5,658.77 5,658.77
4 Other Expenses 8,668.36 8,668.36
Total other expenses 33,714.16 33,714.16
Total expenses 55,098.97 55,098.97
3 Total profit before exceptional items and tax 3,431.55 3,431.55
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,431.55 3,431.55
6 Tax expense
7 Current tax 988.14 988.14
8 Deferred tax 67.76 67.76
9 Total tax expenses 1,055.90 1,055.90
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 2,375.65 2,375.65
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 2,375.65 2,375.65
17 Other comprehensive income net of taxes 9.69 9.69
18 Total Comprehensive Income for the period 2,385.34 2,385.34
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 0.59 0.59
Diluted earnings (loss) per share from continuing operations 0.59 0.59
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 0.59 0.59
Diluted earnings (loss) per share from continuing and discontinued operations 0.59 0.59
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 financial results has been prepared in accordance with Indian Accounting Standard (IND AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended). The above results were reviewed by the Audit Committee and approved by Board of Directors at their respective meeting held on August 07, 2026. The same has been reviewed by the Statutory Auditors of the Company. 2- The Consolidated results include results of its subsidiaries 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), Kopili Cement (I) Private Limited (KCIPL), Jaitaran Renewable Power Private Limited (JRPPL) and Nitesh Minerals Private Limited (NMPL). 3-The Company and one of its subsidiaries have exercised the option of concessional Income Tax rate under Section 115BAA of the Income-tax Act, 1961 with effect from April 1, 2026. Accordingly, the tax expense for the current quarter is not comparable with that of the previous periods. Further, pursuant to the amendments introduced by the Finance Act, 2026 permitting the utilisation of previously accumulated Minimum Alternate Tax (MAT) credit under the concessional tax regime, the Company has carried forward the unutilised MAT credit balance based on its assessment of future taxable profits and the expected availability of such credit for set-off. 4-During the quarter, the Group acquired 100% equity shareholding in Jaitaran Renewable Power Private Limited (JRPPL) and Nitesh Minerals Private Limited (NMPL) with effect from April 23, 2026 and April 18, 2026 respectively. Consequently, these consolidated financial results includes the financial performance of the aforesaid subsidiaries from their respective acquisition dates and have been prepared in accordance with the requirements of Ind AS 103 – Business Combinations and Ind AS 110 – Consolidated Financial Statements. 5- The Government of India notified 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, thereby consolidating 29 existing labour laws. Pursuant to the implementation of these Labour Codes, the Group had recognised a provision of Rs.579.94 lakhs during the quarter ended March 31, 2026 and Rs.1,131.97 lakhs during the year ended March 31, 2026, which had been disclosed as an exceptional Item in the respective financial results. 6- Pursuant to the approval of the Nomination & remuneration Committee and the Board of Directors at their respective meetings held on May 22, 2026, Mr. Tushar Bhajanka was redesignated from Deputy Managing Director to Managing Director & Chief Executive Officer of the Company, and his revised remuneration was approved. The Company has initiated the process of obtaining the necessary shareholders' approval through postal ballot, which is currently in progress. Pending such approval, the Company has accounted for revised remuneration amounting to Rs.277.86 lakhs in these financial results. 7- One of the subsidiaries of the Company, located in the State of Assam, is eligible for incentives in the form of reimbursement of SGST paid in cash under the applicable State Industrial Incentive Scheme. Pursuant to a notification issued by the appropriate authority of the Government of Assam, the remaining incentive entitlement has been capped on a proportionate annual basis over the balance eligible period. Accordingly, during the current quarter, the incentive income has been recognised in accordance with the revised guidelines and annual entitlement has been allocated on a systematic basis over the relevant accounting periods. 8- The figures for the quarter ended March 31, 2026 are arrived at as difference between Audited figures in respect of the full financial years and the Unaudited published figures upto nine months of the relevant financial years which were subjected to limited review by the Statutory Auditors. 9- 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: August 07, 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 01-04-2026 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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of defined benefit plan 12.95 12.95
Total Amount of items that will not be reclassified to profit and loss 12.95
2 Income tax relating to items that will not be reclassified to profit or loss 3.26 3.26
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 9.69 9.69