Integrated Filing — IndAS

General information about company
Scrip Code	530005
NSE Symbol	INDIACEM
MSEI Symbol	NOTLISTED
ISIN	INE383A01012
Name of company	THE INDIA CEMENTS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	26-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Cement
Start date and time of board meeting	26-Apr-2025   12:00:00
End date and time of board meeting	26-Apr-2025   13:10:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	11973000000	41487800000
	Other income	263100000	2085300000
	Total income	12236100000	43573100000
2	Expenses
(a)	Cost of materials consumed	2524200000	8321200000
(b)	Purchases of stock-in-trade	10600000	502600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-263300000	241500000
(d)	Employee benefit expense	896500000	3769800000
(e)	Finance costs	380600000	2660000000
(f)	Depreciation, depletion and amortisation expense	748500000	2394400000
(f)	Other Expenses
1	Power and Fuel	4753700000	16569500000
2	Freight and Forwarding Expenses	2433000000	9125800000
3	Other Expenses	1648300000	6779600000
	Total other expenses	8835000000	32474900000
	Total expenses	13132100000	50364400000
3	Total profit before exceptional items and tax	-896000000	-6791300000
4	Exceptional items	901100000	5077900000
5	Total profit before tax	5100000	-1713400000
6	Tax expense
7	Current tax	13800000	683200000
8	Deferred tax	-254700000	-1268100000
9	Total tax expenses	-240900000	-584900000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	246000000	-1128500000
12	Profit (loss) from discontinued operations before tax	-31200000	-193200000
13	Tax expense of discontinued operations	23400000	0
14	Net profit (loss) from discontinued operation after tax	-54600000	-193200000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-44600000	-115200000
16	Total profit (loss) for period	146800000	-1436900000
17	Other comprehensive income net of taxes	11400000	48923100000
18	Total Comprehensive Income for the period	158200000	47486200000
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	3099000000	3099000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		98842300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.69	153.85
	Diluted earnings (loss) per share from continuing operations	0.69	153.85
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.18	-0.62
	Diluted earnings (loss) per share from discontinued operations	-0.18	-0.62
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.51	153.23
	Diluted earnings (loss) per share from continuing and discontinued operations	0.51	153.23
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Refer pdf of Audited Financial Results for Notes.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	115722300000
	Capital work-in-progress	1765800000
	Investment property
	Goodwill	439700000
	Other intangible assets	223000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	413400000
	Non-current financial assets
	Non-current investments	780300000
	Trade receivables, non-current
	Loans, non-current	82000000
	Other non-current financial assets	1285200000
	Total non-current financial assets	2147500000
	Deferred tax assets (net)
	Other non-current assets	485300000
	Total non-current assets	121197000000
2	Current assets
	Inventories	5562000000
	Current financial asset
	Current investments	10700000
	Trade receivables, current	6592100000
	Cash and cash equivalents	1031000000
	Bank balance other than cash and cash equivalents	10300000
	Loans, current	0
	Other current financial assets	320500000
	Total current financial assets	7964600000
	Current tax assets (net)	579300000
	Other current assets	1816400000
	Total current assets	15922300000
3	Non-current assets classified as held for sale	1182900000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	138302200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3099000000
	Other equity	98842300000
	Total equity attributable to owners of parent	101941300000
	Non controlling interest	20700000
	Total equity	101962000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10706300000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	10706300000
	Provisions, non-current	1348500000
	Deferred tax liabilities (net)	5932100000
	Deferred government grants, Non-current
	Other non-current liabilities	5848500000
	Total non-current liabilities	23835400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	945200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	71800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9747800000
	Total Trade payable	9819600000
	Other current financial liabilities	413400000
	Total current financial liabilities	11178200000
	Other current liabilities	1269900000
	Provisions, current	38300000
	Current tax liabilities (Net)	18400000
	Deferred government grants, Current
	Total current liabilities	12504800000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	36340200000
	Total equity and liabilites	138302200000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 and loss	26100000	53794900000
	Total Amount of items that will not be reclassified to profit and loss	26100000	53794900000
2	Income tax relating to items that will not be reclassified to profit or loss	15900000	4876800000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit and loss	1200000	5000000
	Total Amount of items that will be reclassified to profit and loss	1200000	5000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	11400000	48923100000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-1713400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2711600000
	Adjustments for decrease (increase) in inventories			743200000
	Adjustments for decrease (increase) in trade receivables, current			251100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2831200000
	Adjustments for decrease (increase) in other non-current assets			2323800000
	Adjustments for other financial assets, non-current			52400000
	Adjustments for other financial assets, current			99700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-2553100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-596600000
	Adjustments for increase (decrease) in other non-current liabilities			1010900000
	Adjustments for depreciation and amortisation expense			2394400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-787100000
	Adjustments for provisions, non-current			-199100000
	Adjustments for other financial liabilities, current			-433600000
	Adjustments for other financial liabilities, non-current			-8800000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			300000
	Adjustments for interest income			122100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-7359700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			150800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			508700000
	Net cash flows from (used in) operations			-1204700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1054100000
	Other inflows (outflows) of cash			-303400000
	Net cash flows from (used in) operating activities			-2562200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			3497700000
	Purchase of property, plant and equipment			624300000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			8092100000
	Purchase of other long-term assets			400000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			9058500000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			300000
	Interest received			122100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	20146000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			14673100000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			2711600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-17384700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			199100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			199100000
	Cash and cash equivalents cash flow statement at beginning of period			842200000
	Cash and cash equivalents cash flow statement at end of period			1041300000