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 23-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-09-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 23-10-2026   10:45:00
End date and time of board meeting 23-10-2026   11:58:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 5,89,651.00 12,12,964.00
Other income 11,247.00 32,418.00
Total income 6,00,898.00 12,45,382.00
2 Expenses
(a) Cost of materials consumed 72,543.00 1,45,907.00
(b) Purchases of stock-in-trade 42.00 4,771.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,714.00) (24,961.00)
(d) Employee benefit expense 34,512.00 69,992.00
(e) Finance costs 5,867.00 11,553.00
(f) Depreciation, depletion and amortisation expense 70,283.00 1,38,879.00
(f) Other Expenses
1 Power and Fuel 1,84,325.00 3,48,857.00
2 Freight and Forwarding Expenses 1,15,997.00 2,59,505.00
3 Other Expenses 90,319.00 1,80,046.00
Total other expenses 3,90,641.00 7,88,408.00
Total expenses 5,64,174.00 11,34,549.00
3 Total profit before exceptional items and tax 36,724.00 1,10,833.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 36,724.00 1,10,833.00
6 Tax expense
7 Current tax 15,755.00 41,669.00
8 Deferred tax (5,377.00) (10,294.00)
9 Total tax expenses 10,378.00 31,375.00
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 26,346.00 79,458.00
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 26,346.00 79,458.00
17 Other comprehensive income net of taxes 7,393.00 6,083.00
18 Total Comprehensive Income for the period 33,739.00 85,541.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 26,182.00 79,101.00
Total profit or loss, attributable to non-controlling interests 164.00 357.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 33,502.00 85,114.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 237.00 427.00
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 72.56 219.23
Diluted earnings (loss) per share from continuing operations 72.56 219.23
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 72.56 219.23
Diluted earnings (loss) per share from continuing and discontinued operations 72.56 219.23
24 Debt equity ratio 0.0800 0.0800
25 Debt service coverage ratio 19.2400 22.6100
26 Interest service coverage ratio 19.2400 22.6100
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) S.N. Particulars Quarter ended Six Months ended Year ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (d) Debenture Redemption Reserve - - - - - - (e) Net Worth (Rs. in Crore) 23,862.41 23,787.36 22,442.17 23,862.41 22,442.17 23,267.53 (f) Current Ratio (Current Assets/Current Liabilities) 2.03 2.13 2.11 2.03 2.11 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 0.10 0.09 (h) Bad Debts to Trade Receivable Ratio (Bad Debts / Average Trade Receivable) - - - - - - (i) Current Liability Ratio (Current Liabilities/ Total Liabilities) 87% 86% 85% 87% 85% 86% (j) Total Debts to Total Assets [(Long Term Borrowings+ Short Term Borrowings)/ Total Assets] 6% 5% 6% 6% 6% 5% (k) Debtors Turnover (Times) (Gross Revenue from Operations/Average Trade Receivable) (annualised) 11.63 13.37 11.64 16.02 14.23 15.49 (l) Inventory Turnover (Times) (Revenue from Operations/Average Inventory) (annualised) 6.46 7.72 7.83 7.59 8.02 8.03 (m) Operating Margin [(Profit Before Tax +Finance Cost +Depreciation) /( Revenue from Operations)] 19% 24% 24% 22% 27% 25% (n) Net Profit Margin (Net Profit/Revenue from Operations) 4% 9% 7% 7% 9% 8%



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 10,87,073.00
Capital work-in-progress 1,28,373.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 11,657.00
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 2,97,177.00
Trade receivables, non-current 0.00
Loans, non-current 313.00
Other non-current financial assets
1 Other Financial Assets 17,487.00
Total of other non-current financial assets 17,487.00
Total non-current financial assets 3,14,977.00
Deferred tax assets (net) 91,783.00
Other non-current assets
1 Non-Current Tax Assets (Net) 15,809.00
2 Other Non-Current Assets 74,231.00
Total of other non-current assets 90,040.00
Total non-current assets 17,23,903.00
2 Current assets
Inventories 3,62,096.00
Current financial asset
Current investments 6,75,022.00
Trade receivables, current 2,21,622.00
Cash and cash equivalents 5,761.00
Bank balance other than cash and cash equivalents 21,630.00
Loans, current 286.00
Other current financial assets
Total of other current financial assets 94,541.00
Total current financial assets 10,18,862.00
Current tax assets (net) 0.00
Other current assets
1 Other Current Assets 1,60,272.00
Total of other current assets 1,60,272.00
Total current assets 15,41,230.00
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 32,65,133.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,608.00
Other equity 23,82,633.00
Total equity attributable to owners of parent 23,86,241.00
Non controlling interest 5,085.00
Total equity 23,91,326.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 73,007.00
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 Lease Liabilities 25,959.00
2 Other Financial Liabilities 3,461.00
Total of other non-current financial liabilities 29,420.00
Total non-current financial liabilities 1,02,427.00
Provisions, non-current 4,221.00
Deferred tax liabilities (net) 2,717.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other Non-Current Liabilities 5,056.00
Total of other non-current liabilities 5,056.00
Total non-current liabilities 1,14,421.00
Current liabilities
Current financial liabilities
Borrowings, current 1,10,374.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,737.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,59,716.00
Total Trade payable 1,62,453.00
Other current financial liabilities
1 Lease Liabilities 8,566.00
2 Other Financial Liabilities 2,49,429.00
Total of other current financial liabilities 2,57,995.00
Total current financial liabilities 5,30,822.00
Other current liabilities 1,60,986.00
1 Other Current Liabilities 1,60,986.00
Total of other current liabilities 1,60,986.00
Provisions, current 1,691.00
Current tax liabilities (Net) 65,887.00
Deferred government grants, Current 0.00
Total current liabilities 7,59,386.00
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 8,73,807.00
Total equity and liabilites 32,65,133.00
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 937.00 2,087.00
Total Amount of items that will not be reclassified to profit and loss 937.00 2,087.00
2 Income tax relating to items that will not be reclassified to profit or loss 327.00 729.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be Reclassified to Profit or Loss 6,940.00 3,919.00
Total Amount of items that will be reclassified to profit and loss 6,940.00 3,919.00
4 Income tax relating to items that will be reclassified to profit or loss 157.00 (806.00)
5 Total Other comprehensive income 7,393.00 6,083.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,10,833.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11,553.00
Adjustments for decrease (increase) in inventories (84,010.00)
Adjustments for decrease (increase) in trade receivables, current (63,173.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 26,139.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,38,879.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 68.00
Adjustments for dividend income 0.00
Adjustments for interest income 17,582.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (10,865.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (3,596.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 500.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,087.00)
Net cash flows from (used in) operations 1,08,746.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 28,830.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 79,916.00
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 2,07,273.00
Other cash payments to acquire equity or debt instruments of other entities 1,94,033.00
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 1,033.00
Purchase of property, plant and equipment 88,861.00
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 605.00
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 0.00
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 8,752.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3,511.00
Net cash flows from (used in) investing activities (62,930.00)
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 24,415.00
Repayments of borrowings 0.00
Payments of lease liabilities 8,364.00
Dividends paid 25,277.00
Interest paid 13,125.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (22,351.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5,365.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 179.00
Net increase (decrease) in cash and cash equivalents (5,186.00)
Cash and cash equivalents cash flow statement at beginning of period 10,199.00
Cash and cash equivalents cash flow statement at end of period 5,013.00