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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	Single segment
Description of single segment	Building Products
Start date and time of board meeting	09-May-2025   11:30:00
End date and time of board meeting	09-May-2025   12:45:00
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	5805471000	19261531000
	Other income	151406000	605152000
	Total income	5956877000	19866683000
2	Expenses
(a)	Cost of materials consumed	727444000	2817233000
(b)	Purchases of stock-in-trade	1839835000	6621028000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	291412000	-319178000
(d)	Employee benefit expense	614332000	2453054000
(e)	Finance costs	16868000	74913000
(f)	Depreciation, depletion and amortisation expense	106365000	406569000
(f)	Other Expenses
1	Other Expenses	1251066000	4691008000
	Total other expenses	1251066000	4691008000
	Total expenses	4847322000	16744627000
3	Total profit before exceptional items and tax	1109555000	3122056000
4	Exceptional items	-15043000	-15043000
5	Total profit before tax	1094512000	3107013000
6	Tax expense
7	Current tax	246886000	694950000
8	Deferred tax	-15103000	-75041000
9	Total tax expenses	231783000	619909000
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	862729000	2487104000
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	862729000	2487104000
17	Other comprehensive income net of taxes	2580000	-8965000
18	Total Comprehensive Income for the period	865309000	2478139000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	856266000	2464799000
	Total profit or loss, attributable to non-controlling interests	6463000	6463000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	858849000	2455862000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	6460000	22277000
21	Details of equity share capital
	Paid-up equity share capital	64488000	64488000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		13471330000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	66.39	190.4
	Diluted earnings (loss) per share from continuing operations	66.39	190.4
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	66.39	190.4
	Diluted earnings (loss) per share from continuing and discontinued operations	66.39	190.4
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As per PDF file.

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	3965394000
	Capital work-in-progress	108347000
	Investment property	14908000
	Goodwill	0
	Other intangible assets	6112000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	239373000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	49708000
	Total non-current financial assets	289081000
	Deferred tax assets (net)	0
	Other non-current assets	58912000
	Total non-current assets	4442754000
2	Current assets
	Inventories	4104570000
	Current financial asset
	Current investments	6728530000
	Trade receivables, current	2711070000
	Cash and cash equivalents	95656000
	Bank balance other than cash and cash equivalents	220842000
	Loans, current	0
	Other current financial assets	31820000
	Total current financial assets	9787918000
	Current tax assets (net)	0
	Other current assets	294426000
	Total current assets	14186914000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18629668000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	64488000
	Other equity	13471330000
	Total equity attributable to owners of parent	13535818000
	Non controlling interest	147332000
	Total equity	13683150000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8240000
	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	713569000
	Total non-current financial liabilities	721809000
	Provisions, non-current	105146000
	Deferred tax liabilities (net)	407177000
	Deferred government grants, Non-current	0
	Other non-current liabilities	661000
	Total non-current liabilities	1234793000
	Current liabilities
	Current financial liabilities
	Borrowings, current	172881000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	769602000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1109500000
	Total Trade payable	1879102000
	Other current financial liabilities	1092628000
	Total current financial liabilities	3144611000
	Other current liabilities	345823000
	Provisions, current	182119000
	Current tax liabilities (Net)	39172000
	Deferred government grants, Current	0
	Total current liabilities	3711725000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	4946518000
	Total equity and liabilites	18629668000
	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
	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	-2580000	8965000
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	0
5	Total Other comprehensive income	2580000	-8965000

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			3107013000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			74913000
	Adjustments for decrease (increase) in inventories			-469027000
	Adjustments for decrease (increase) in trade receivables, current			-633862000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			20920000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-381000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			33131000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			338360000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			406569000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			19509000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-233889000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			666000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			-473610000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-340549000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1257250000
	Net cash flows from (used in) operations			1849763000
	Dividends received			0
	Interest paid			0
	Interest received			-34281000
	Income taxes paid (refund)			595313000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1220169000
	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			12479000
	Purchase of property, plant and equipment			286984000
	Proceeds from sales of investment property			2713087000
	Purchase of investment property			1202017000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			5851000
	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			35572000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	1266286000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			2468000
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			1620872000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			-25728000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			23492000
	Payments of lease liabilities			124481000
	Dividends paid			780352000
	Interest paid			23396000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2600789000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-114334000
	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			-114334000
	Cash and cash equivalents cash flow statement at beginning of period			209990000
	Cash and cash equivalents cash flow statement at end of period			95656000