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	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	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
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	2023-05-10
Indicate Company website link for updated RPT policy of the Company	https://sagarcements.in/wp-content/uploads/2020/08/Policy-on-Related-Party-Transactions.pdf
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
The company has not made any default on loans and debt securities

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	Standalone	Standalone
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	4598400000	15666400000
	Other income	73600000	266300000
	Total income	4672000000	15932700000
2	Expenses
(a)	Cost of materials consumed	1125900000	3413400000
(b)	Purchases of stock-in-trade	1600000	100900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	106600000	166800000
(d)	Employee benefit expense	260600000	989800000
(e)	Finance costs	206900000	814900000
(f)	Depreciation, depletion and amortisation expense	301100000	1194200000
(f)	Other Expenses
1	Power and fuel expense	1442000000	5115600000
2	Freight and forwarding expense	951900000	3171600000
3	Other Expenses	626400000	2138900000
	Total other expenses	3020300000	10426100000
	Total expenses	5023000000	17106100000
3	Total profit before exceptional items and tax	-351000000	-1173400000
4	Exceptional items	-209100000	-209100000
5	Total profit before tax	-560100000	-1382500000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-258400000	-527700000
9	Total tax expenses	-258400000	-527700000
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	-301700000	-854800000
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	-301700000	-854800000
17	Other comprehensive income net of taxes	14200000	7200000
18	Total Comprehensive Income for the period	-287500000	-847600000
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	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	-2.31	-6.54
	Diluted earnings (loss) per share from continuing operations	-2.31	-6.54
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	-2.31	-6.54
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.31	-6.54
24	Debt equity ratio	0.003	0.003
25	Debt service coverage ratio	0.0039	0.0046
26	Interest service coverage ratio	0.0201	0.0167
27	Disclosure of notes on financial results		Notes unable to attach due to NSE Error

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	14009000000
	Capital work-in-progress	160100000
	Investment property	235700000
	Goodwill	393800000
	Other intangible assets	171100000
	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	4866500000
	Trade receivables, non-current
	Loans, non-current	1610900000
	Other non-current financial assets	282300000
	Total non-current financial assets	6759700000
	Deferred tax assets (net)	154200000
	Other non-current assets	52700000
	Total non-current assets	21936300000
2	Current assets
	Inventories	1789300000
	Current financial asset
	Current investments	0
	Trade receivables, current	1548000000
	Cash and cash equivalents	665800000
	Bank balance other than cash and cash equivalents	639200000
	Loans, current	7900000
	Other current financial assets	136700000
	Total current financial assets	2997600000
	Current tax assets (net)
	Other current assets	490100000
	Total current assets	5277000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	27213300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	261400000
	Other equity	15852200000
	Total equity attributable to owners of parent	16113600000
	Non controlling interest
	Total equity	16113600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1607500000
	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	950200000
	Total non-current financial liabilities	2557700000
	Provisions, non-current	131100000
	Deferred tax liabilities (net)	556000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	32500000
	Total non-current liabilities	3277300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3393600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	210400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3165200000
	Total Trade payable	3375600000
	Other current financial liabilities	140900000
	Total current financial liabilities	6910100000
	Other current liabilities	814300000
	Provisions, current	38500000
	Current tax liabilities (Net)	59500000
	Deferred government grants, Current	0
	Total current liabilities	7822400000
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	11099700000
	Total equity and liabilites	27213300000
	Disclosure of notes on assets and liabilities	Textual Information(1)

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

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		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
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements gain on define dbenifit plan	21700000	11000000
	Total Amount of items that will not be reclassified to profit and loss	21700000	11000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	7500000	3800000
5	Total Other comprehensive income	14200000	7200000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-1382500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			814900000
	Adjustments for decrease (increase) in inventories			269900000
	Adjustments for decrease (increase) in trade receivables, current			101700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-6300000
	Adjustments for decrease (increase) in other non-current assets			-5000000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-271500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			-122500000
	Adjustments for depreciation and amortisation expense			1194200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-16100000
	Adjustments for provisions, non-current			75000000
	Adjustments for other financial liabilities, current			100000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			264200000
	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			0
	Other adjustments to reconcile profit (loss)			1500000
	Other adjustments for non-cash items			-13200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1858400000
	Net cash flows from (used in) operations			475900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-41400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			517300000
	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			2500000
	Purchase of property, plant and equipment			415500000
	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			510200000
	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			314800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			77000000
	Net cash flows from (used in) investing activities	-531400000
	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			1074600000
	Repayments of borrowings			1061000000
	Payments of lease liabilities			0
	Dividends paid			91500000
	Interest paid			802900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2400000
	Net cash flows from (used in) financing activities			-878400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-892500000
	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			-892500000
	Cash and cash equivalents cash flow statement at beginning of period			1558300000
	Cash and cash equivalents cash flow statement at end of period			665800000