Integrated Filing — IndAS

General information about company
Scrip Code	502180
NSE Symbol	SHREDIGCEM
MSEI Symbol	NOTLISTED
ISIN	INE232A01011
Name of company	Shree Digvijay Cement Co.Ltd
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	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-Apr-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	Multi segment
Description of single segment
Start date and time of board meeting	28-Apr-2025   12:15:00
End date and time of board meeting	28-Apr-2025   13:40:00
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	2164206000	7251912000
	Other income	52506000	98448000
	Total income	2216712000	7350360000
2	Expenses
(a)	Cost of materials consumed	451585000	1424922000
(b)	Purchases of stock-in-trade	0	404000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	158094000	300547000
(d)	Employee benefit expense	99371000	419299000
(e)	Finance costs	5210000	27660000
(f)	Depreciation, depletion and amortisation expense	71794000	297515000
(f)	Other Expenses
1	Power and fuel expenses	607253000	2294598000
2	Freight and handling expenses	375384000	1283676000
3	Other Expenses	195594000	956391000
	Total other expenses	1178231000	4534665000
	Total expenses	1964285000	7005012000
3	Total profit before exceptional items and tax	252427000	345348000
4	Exceptional items	0	0
5	Total profit before tax	252427000	345348000
6	Tax expense
7	Current tax	90909000	114896000
8	Deferred tax	-22050000	-21433000
9	Total tax expenses	68859000	93463000
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	183568000	251885000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	183568000	251885000
17	Other comprehensive income net of taxes	2612000	-5187000
18	Total Comprehensive Income for the period	186180000	246698000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1478150000	1478150000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2161624000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.24	1.71
	Diluted earnings (loss) per share from continuing operations	1.24	1.71
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	1.24	1.71
	Diluted earnings (loss) per share from continuing and discontinued operations	1.24	1.71
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	1515529000
	Capital work-in-progress	2114679000
	Investment property	0
	Goodwill	0
	Other intangible assets	117321000
	Intangible assets under development	43865000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	22961000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	9773000
	Total non-current financial assets	32734000
	Deferred tax assets (net)	0
	Other non-current assets	238370000
	Total non-current assets	4062498000
2	Current assets
	Inventories	1098092000
	Current financial asset
	Current investments	0
	Trade receivables, current	179572000
	Cash and cash equivalents	491540000
	Bank balance other than cash and cash equivalents	11591000
	Loans, current	6246000
	Other current financial assets	994952000
	Total current financial assets	1683901000
	Current tax assets (net)	3464000
	Other current assets	101428000
	Total current assets	2886885000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6949383000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1478150000
	Other equity	2161624000
	Total equity attributable to owners of parent	3639774000
	Non controlling interest	0
	Total equity	3639774000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	952083000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	2046000
	Total non-current financial liabilities	954129000
	Provisions, non-current	93215000
	Deferred tax liabilities (net)	35706000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1083050000
	Current liabilities
	Current financial liabilities
	Borrowings, current	146367000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	27826000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1279734000
	Total Trade payable	1307560000
	Other current financial liabilities	569469000
	Total current financial liabilities	2023396000
	Other current liabilities	81219000
	Provisions, current	116229000
	Current tax liabilities (Net)	5715000
	Deferred government grants, Current	0
	Total current liabilities	2226559000
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	3309609000
	Total equity and liabilites	6949383000
	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)
1	Cement Business	2164206000	7251465000
2	Other	1000	447000
	Total Segment Revenue	2164207000	7251912000
	Less: Inter segment revenue
	Revenue from operations	2164207000	7251912000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cement Business	257665000	373110000
2	Other	-28000	-102000
	Total Profit before tax	257637000	373008000
	i. Finance cost	5210000	5210000
	ii. Other Unallocable Expenditure net off Unallocable income	68859000	68859000
	Profit before tax	183568000	251885000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cement Business	6945292000	6945292000
2	Other	4091000	4091000
	Total Segment Asset	6949383000	6949383000
	Un-allocable Assets	0	0
	Net Segment Asset	6949383000	6949383000
4	Segment Liabilities
	Segment Liabilities
1	Cement Business	3309472000	3309472000
2	Other	135000	135000
	Total Segment Liabilities	3309607000	3309607000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3309607000	3309607000
	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	Remeasurements of post employment benefit obligations	3490000	-6932000
	Total Amount of items that will not be reclassified to profit and loss	3490000	-6932000
2	Income tax relating to items that will not be reclassified to profit or loss	878000	-1745000
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	2612000	-5187000

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			345348000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			27660000
	Adjustments for decrease (increase) in inventories			229229000
	Adjustments for decrease (increase) in trade receivables, current			141150000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-30497000
	Adjustments for decrease (increase) in other non-current assets			5943000
	Adjustments for other financial assets, non-current			4354000
	Adjustments for other financial assets, current			-63480000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			685570000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-161017000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			297515000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-33652000
	Adjustments for provisions, current			63396000
	Adjustments for provisions, non-current			-29537000
	Adjustments for other financial liabilities, current			23591000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-10647000
	Adjustments for dividend income			0
	Adjustments for interest income			46540000
	Adjustments for share-based payments			15232000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			6400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1124670000
	Net cash flows from (used in) operations			1470018000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			120455000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1349563000
	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			0
	Purchase of property, plant and equipment			1832534000
	Proceeds from sales of investment property			146901000
	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			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			0
	Interest received			42450000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1643183000
	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			6520000
	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			1100000000
	Repayments of borrowings			0
	Payments of lease liabilities			1055000
	Dividends paid			439721000
	Interest paid			14222000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			651522000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			357902000
	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			357902000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			357902000