Integrated Filing — IndAS

General information about company
Scrip Code	502090
NSE Symbol	SAGCEM
MSEI Symbol	NOTLISTED
ISIN	INE229C01021
Name of company	SAGAR 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-May-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	Unaudited
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	12-May-2025   16:10:00
End date and time of board meeting	12-May-2025   18:00:00
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	Unaudited	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	6580400000	22576400000
	Other income	34800000	214300000
	Total income	6615200000	22790700000
2	Expenses
(a)	Cost of materials consumed	1259300000	4243000000
(b)	Purchases of stock-in-trade	1600000	59200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-38400000	5600000
(d)	Employee benefit expense	343700000	1330800000
(e)	Finance costs	473100000	1881300000
(f)	Depreciation, depletion and amortisation expense	583600000	2307500000
(f)	Other Expenses
1	Power and fuel expense	2374300000	7969600000
2	Freight and forwarding expense	1388300000	4588500000
3	Other Expenses	883400000	2968800000
	Total other expenses	4646000000	15526900000
	Total expenses	7268900000	25354300000
3	Total profit before exceptional items and tax	-653700000	-2563600000
4	Exceptional items	-271700000	-271700000
5	Total profit before tax	-925400000	-2835300000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-194900000	-668500000
9	Total tax expenses	-194900000	-668500000
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	-730500000	-2166800000
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	-730500000	-2166800000
17	Other comprehensive income net of taxes	11300000	4700000
18	Total Comprehensive Income for the period	-719200000	-2162100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-707700000	-2097900000
	Total profit or loss, attributable to non-controlling interests	-22800000	-22800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-695600000	-2092600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-23600000	-69500000
21	Details of equity share capital
	Paid-up equity share capital	261400000	261400000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-5.59	-16.58
	Diluted earnings (loss) per share from continuing operations	-5.59	-16.58
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	-5.59	-16.58
	Diluted earnings (loss) per share from continuing and discontinued operations	-5.59	-16.58
24	Debt equity ratio	0.008	0.008
25	Debt service coverage ratio	0.005	0.0047
26	Interest service coverage ratio	0.0126	0.0122
27	Disclosure of notes on financial results		Notes unable to attach due to NSE Error n

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	29572000000
	Capital work-in-progress	1232400000
	Investment property	279400000
	Goodwill	416200000
	Other intangible assets	817600000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	7700000
	Other non-current financial assets	646200000
	Total non-current financial assets	653900000
	Deferred tax assets (net)	1545800000
	Other non-current assets	274100000
	Total non-current assets	34791400000
2	Current assets
	Inventories	2736000000
	Current financial asset
	Current investments	0
	Trade receivables, current	2041700000
	Cash and cash equivalents	704900000
	Bank balance other than cash and cash equivalents	932300000
	Loans, current	7900000
	Other current financial assets	98500000
	Total current financial assets	3785300000
	Current tax assets (net)	8300000
	Other current assets	445000000
	Total current assets	6974600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	41766000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	261400000
	Other equity	16966700000
	Total equity attributable to owners of parent	17228100000
	Non controlling interest	715200000
	Total equity	17943300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10046900000
	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	993600000
	Total non-current financial liabilities	11040500000
	Provisions, non-current	158300000
	Deferred tax liabilities (net)	556000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	77200000
	Total non-current liabilities	11832000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4411100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	320800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5462200000
	Total Trade payable	5783000000
	Other current financial liabilities	610400000
	Total current financial liabilities	10804500000
	Other current liabilities	1078000000
	Provisions, current	48700000
	Current tax liabilities (Net)	59500000
	Deferred government grants, Current	0
	Total current liabilities	11990700000
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	23822700000
	Total equity and liabilites	41766000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Notes unable to attach due to NSE Error n

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		Unaudited	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	Unaudited	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	Remeasurement gain on defined benefits plan	18200000	8100000
	Total Amount of items that will not be reclassified to profit and loss	18200000	8100000
2	Income tax relating to items that will not be reclassified to profit or loss	6900000	3400000
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	11300000	4700000

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			Unaudited
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			-2835300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1881300000
	Adjustments for decrease (increase) in inventories			328300000
	Adjustments for decrease (increase) in trade receivables, current			13000000
	Adjustments for decrease (increase) in trade receivables, non-current			48500000
	Adjustments for decrease (increase) in other current assets			-17800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-34700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			603600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-128600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2307500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			11100000
	Adjustments for provisions, non-current			41800000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			105600000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			159000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			51400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			300000
	Other adjustments to reconcile profit (loss)			2900000
	Other adjustments for non-cash items			75300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			5130500000
	Net cash flows from (used in) operations			2295200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-44100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2339300000
	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			82200000
	Purchase of property, plant and equipment			1381500000
	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			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			148100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			17900000
	Net cash flows from (used in) investing activities	-1133300000
	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			1477600000
	Repayments of borrowings			1631000000
	Payments of lease liabilities			13400000
	Dividends paid			91500000
	Interest paid			1921300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			6700000
	Net cash flows from (used in) financing activities			-2172900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-966900000
	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			-966900000
	Cash and cash equivalents cash flow statement at beginning of period			1671800000
	Cash and cash equivalents cash flow statement at end of period			704900000