Integrated Filing — IndAS



General information about company

Scrip Code 532443
NSE Symbol CERA
MSEI Symbol NOTLISTED
ISIN INE739E01017
Name of company Cera Sanitaryware 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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-10-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Building Products
Start date and time of board meeting 04-11-2026   11:40:00
End date and time of board meeting 04-11-2026   12:15:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 09-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.cera-india.com/policy-and-statutory-documents/related-party-transaction
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
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 Standalone Standalone
1 Income
Revenue from operations 60,295.95 1,08,894.11
Other income 1,089.33 3,218.05
Total income 61,385.28 1,12,112.16
2 Expenses
(a) Cost of materials consumed 10,510.27 18,815.55
(b) Purchases of stock-in-trade 25,574.27 43,232.95
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,290.00) (1,933.77)
(d) Employee benefit expense 7,219.88 15,056.93
(e) Finance costs 138.14 264.98
(f) Depreciation, depletion and amortisation expense 976.64 1,918.89
(f) Other Expenses
1 Other Expenses 11,954.29 21,473.54
Total other expenses 11,954.29 21,473.54
Total expenses 54,083.49 98,829.07
3 Total profit before exceptional items and tax 7,301.79 13,283.09
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,301.79 13,283.09
6 Tax expense
7 Current tax 1,925.90 3,018.13
8 Deferred tax (237.73) 120.30
9 Total tax expenses 1,688.17 3,138.43
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 5,613.62 10,144.66
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 5,613.62 10,144.66
17 Other comprehensive income net of taxes (511.12) (502.89)
18 Total Comprehensive Income for the period 5,102.50 9,641.77
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 644.88 644.88
Face value of equity share capital 5 5
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 43.52 78.66
Diluted earnings (loss) per share from continuing operations 43.52 78.66
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 43.52 78.66
Diluted earnings (loss) per share from continuing and discontinued operations 43.52 78.66
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) CERA SANITARYWARE LIMITED Notes to the Statement of Unaudited Financial Results for the Quarter and six months ended 30th September, 2026: 1) These unaudited financial results of the Company for the quarter and six months ended 30th September, 2026 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 4th November, 2026. The Statutory Auditors of the Company have carried out a limited review of the unaudited financial results for the quarter and six months ended 30th September, 2026 and have issued an unmodified review report on these unaudited financial results. 2) The above unaudited financial results have been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards (“Ind AS”) as prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended thereafter and other recognized accounting practices and policies to the extent applicable. 3) The Company operates mainly in manufacturing of “Building Products” and all other activities are incidental thereto which have similar risk and return. Further, the sales are substantially in the domestic market. Accordingly, there are no separate reportable segments as required under Ind AS 108 “Operating Segment”. 4) During the financial year ended March 31, 2026, pursuant to the implementation of the New Labour Codes effective from November 21, 2025, the Company had recognised the estimated incremental liabilities towards past service cost relating to gratuity and leave benefits aggregating to Rs. 780.68 Lakhs. The said amount has been disclosed under “Exceptional Items The Company continues to monitor the finalisation of Central / State Rules and further clarifications from the Government on other aspects of the Labour Codes and will account for any additional impact, if required, based on such developments. 5) Figures of the previous period have been regrouped / reclassified / restated wherever considered necessary. Date : 4th November, 2026 Place : Ahmedabad By Order of the Board of Directors For Cera Sanitaryware Limited Anupam Gupta Executive Director (Technical) (DIN: 09290890)



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 34,502.62
Capital work-in-progress 345.71
Investment property 0.00
Goodwill 0.00
Other intangible assets 43.98
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 1,375.12
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 219.43
Total of other non-current financial assets 219.43
Total non-current financial assets 1,594.55
Deferred tax assets (net) 0.00
Other non-current assets
1 Right-of-use Assets 4,006.04
2 Other non-current assets 721.11
Total of other non-current assets 4,727.15
Total non-current assets 41,214.01
2 Current assets
Inventories 42,360.63
Current financial asset
Current investments 84,474.79
Trade receivables, current 22,660.75
Cash and cash equivalents 2,127.75
Bank balance other than cash and cash equivalents 2,710.55
Loans, current 0.00
Other current financial assets
Total of other current financial assets 345.16
Total current financial assets 1,12,319.00
Current tax assets (net) 561.19
Other current assets
1 Other current assets 3,977.90
Total of other current assets 3,977.90
Total current assets 1,59,218.72
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 2,00,432.73
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 644.88
Other equity 1,46,340.02
Total equity attributable to owners of parent 1,46,984.90
Non controlling interest
Total equity 1,46,984.90
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 3,762.58
2 Other financial liabilities 3,195.25
Total of other non-current financial liabilities 6,957.83
Total non-current financial liabilities 6,957.83
Provisions, non-current 1,229.93
Deferred tax liabilities (net) 4,444.16
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 12,631.92
Current liabilities
Current financial liabilities
Borrowings, current 87.55
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 12,729.72
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 13,481.37
Total Trade payable 26,211.09
Other current financial liabilities
1 Lease Liabilities 919.85
2 Other financial liabilities 10,167.54
Total of other current financial liabilities 11,087.39
Total current financial liabilities 37,386.03
Other current liabilities 2,201.06
1 Other current liabilities 2,201.06
Total of other current liabilities 2,201.06
Provisions, current 1,228.82
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 40,815.91
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 53,447.83
Total equity and liabilites 2,00,432.73
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 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 01-07-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 511.12 502.89
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 (511.12) (502.89)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 13,283.09
Adjustments for reconcile profit (loss)
Adjustments for finance costs 264.98
Adjustments for decrease (increase) in inventories (2,784.07)
Adjustments for decrease (increase) in trade receivables, current 4,675.94
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (778.82)
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 (74.43)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,217.40
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (728.33)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,918.89
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (133.25)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 673.84
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (3.86)
Adjustments for dividend income 0.00
Adjustments for interest income 174.08
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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) (2,970.22)
Other adjustments for non-cash items (9.78)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,094.21
Net cash flows from (used in) operations 17,377.30
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,101.38
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 14,275.92
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 394.53
Purchase of property, plant and equipment 2,672.11
Proceeds from sales of investment property 12,357.63
Purchase of investment property 12,800.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 14.17
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 179.67
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (2,554.45)
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 250.91
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.10
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings (0.33)
Payments of lease liabilities 705.78
Dividends paid 9,671.24
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (23.97)
Net cash flows from (used in) financing activities (10,651.47)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,070.00
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 1,070.00
Cash and cash equivalents cash flow statement at beginning of period 1,057.75
Cash and cash equivalents cash flow statement at end of period 2,127.75





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Cera Sanitaryware Limited Madhusudan Industries Limited Entities with joint control or significant influence over entity Any other transaction Rent, Rates and Taxes and Other Reimbursement 72.00 Approved by Audit Committee 68.94 0.00 0.00
2 Cera Sanitaryware Limited Ravi Bhamidipaty Independent Director Any other transaction Sitting Fees As approved by the Board 1.00 0.00 0.00
3 Cera Sanitaryware Limited Ravi Bhamidipaty Independent Director Any other transaction Commission As per the Companies Act, 2013 and Shareholders' Approval 2.50 0.00 0.00
4 Cera Sanitaryware Limited Surendra Singh Baid Independent Director Any other transaction Sitting Fees As approved by the Board 1.00 0.00 0.00
5 Cera Sanitaryware Limited Surendra Singh Baid Independent Director Any other transaction Commission As per the Companies Act, 2013 and Shareholders' Approval 2.50 0.00 0.00
6 Cera Sanitaryware Limited Akriti Jain Independent Director Any other transaction Sitting Fees As approved by the Board 1.00 0.00 0.00
7 Cera Sanitaryware Limited Akriti Jain Independent Director Any other transaction Commission As per the Companies Act, 2013 and Shareholders' Approval 2.50 0.00 0.00
8 Cera Sanitaryware Limited Anandh Sundar Independent Director Any other transaction Sitting Fees As approved by the Board 1.00 0.00 0.00
9 Cera Sanitaryware Limited Anandh Sundar Independent Director Any other transaction Commission As per the Companies Act, 2013 and Shareholders' Approval 2.50 0.00 0.00
10 Cera Sanitaryware Limited Vikram Somany Key management personnel of entity Remuneration As per the Companies Act, 2013 and Shareholders' Approval 526.66 0.00 0.00
11 Cera Sanitaryware Limited Deepshikha Khaitan Key management personnel of entity Remuneration As per the Companies Act, 2013 and Shareholders' Approval 260.92 0.00 0.00
12 Cera Sanitaryware Limited Anupam Gupta Key management personnel of entity Remuneration As per the Companies Act, 2013 and Shareholders' Approval 305.40 0.00 0.00 Textual Information(1)
13 Cera Sanitaryware Limited Vikas Kothari Key management personnel of entity Remuneration As approved by the Board 100.73 0.00 0.00 Textual Information(2)
14 Cera Sanitaryware Limited Vikas Kothari Key management personnel of entity Advance Approved by Audit Committee 0.00 8.75 1.25 Textual Information(3)
15 Cera Sanitaryware Limited Hemal Sadiwala Key management personnel of entity Remuneration As approved by the Board 25.05 0.00 0.00 Textual Information(4)
Total value of transaction during the reporting period 1,301.70



Text Block

Textual Information(1) Includes Share Based Payments.
Textual Information(2) Includes Share Based Payments.
Textual Information(3) Advance was given to KMP of the company as per Company's Employee loan / advance policy.
Textual Information(4) Includes Share Based Payments.