Integrated Filing — IndAS

General information about company
Scrip Code	500387
NSE Symbol	SHREECEM
MSEI Symbol	NOTLISTED
ISIN	INE070A01015
Name of company	Shree Cement 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	26-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	14-May-2025   13:00:00
End date and time of board meeting	14-May-2025   14:30:00
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	55320200000	192828300000
	Other income	1579300000	5892200000
	Total income	56899500000	198720500000
2	Expenses
(a)	Cost of materials consumed	5628300000	19401000000
(b)	Purchases of stock-in-trade	6800000	187900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-644800000	490700000
(d)	Employee benefit expense	2984200000	11478300000
(e)	Finance costs	412900000	2049600000
(f)	Depreciation, depletion and amortisation expense	7875400000	30067800000
(f)	Other Expenses
1	Power and Fuel	12653600000	50118400000
2	Freight and Forwarding Expenses	12474900000	43847600000
3	Other Expenses (Refer Note 7)	7931500000	27964100000
	Total other expenses	33060000000	121930100000
	Total expenses	49322800000	185605400000
3	Total profit before exceptional items and tax	7576700000	13115100000
4	Exceptional items	0	0
5	Total profit before tax	7576700000	13115100000
6	Tax expense
7	Current tax	2151600000	3361500000
8	Deferred tax	-324800000	-1484400000
9	Total tax expenses	1826800000	1877100000
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	5749900000	11238000000
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	5749900000	11238000000
17	Other comprehensive income net of taxes	9000000	861000000
18	Total Comprehensive Income for the period	5758900000	12099000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5743200000	11227700000
	Total profit or loss, attributable to non-controlling interests	6700000	6700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5753000000	12078400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	5900000	20600000
21	Details of equity share capital
	Paid-up equity share capital	360800000	360800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		215016700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	159.17	311.18
	Diluted earnings (loss) per share from continuing operations	159.17	311.18
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	159.17	311.18
	Diluted earnings (loss) per share from continuing and discontinued operations	159.17	311.18
24	Debt equity ratio	0.0004	0.0004
25	Debt service coverage ratio	0.0807	0.0981
26	Interest service coverage ratio	0.3842	0.2207
27	Disclosure of notes on financial results		31.03.2025 31.12.2024 31.03.2024 31.03.2025 31.03.2024 n(d)tDebenture Redemption Reserve t - t - t - t - t - n(e)tNet Worth (Rs. in Crore) t21,537.75 t21,139.95 t20,702.92 t21,537.75 t20,702.92 n(f)tCurrent Ratio (Current Assets/Current Liabilities) t2.10 t2.01 t1.99 t2.10 t1.99 n(g)tLong term Debt to Working Capital [(Long Term Borrowings (incl. Current Maturities)) / (Current Assets - Current Liabilities excluding Current Maturities of Long Term Debt)] t0.11 t0.15 t0.16 t0.11 t0.16 n(h)tBad Debts to Trade Receivable Ratio (Bad Debts / Average Trade Receivable) t0.0001 t - t0.0010 t0.0001 t0.0012 n(i)tCurrent Liability Ratio (Current Liabilities/ Total Liabilities) t83%t83%t85%t83%t85% n(j)tTotal Debts to Total Assets [(Long Term Borrowings+ Short Term Borrowings)/ Total Assets] t3%t5%t5%t3%t5% n(k)tDebtors Turnover (Times) (Gross Revenue from Operations/Average Trade Receivable) (annualised) t15.63 t11.86 t16.97 t18.03 t20.35 n(l)tInventory Turnover (Times) (Revenue from Operations/Average Inventory) (annualised) t9.19 t7.24 t7.02 t6.43 t6.46 n(m)tOperating Margin [(Profit Before Tax +Finance Cost +Depreciation) /( Revenue from Operations)] t29%t24%t29%t23%t25% n(n)tNet Profit Margin (Net Profit/Revenue from Operations) t10%t4%t13%t6%t12% n 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	92214800000
	Capital work-in-progress	37962200000
	Investment property	0
	Goodwill	0
	Other intangible assets	932400000
	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	13964700000
	Trade receivables, non-current	0
	Loans, non-current	28400000
	Other non-current financial assets	1443500000
	Total non-current financial assets	15436600000
	Deferred tax assets (net)	8038200000
	Other non-current assets	9309900000
	Total non-current assets	163894100000
2	Current assets
	Inventories	24436400000
	Current financial asset
	Current investments	64525600000
	Trade receivables, current	14014600000
	Cash and cash equivalents	1411500000
	Bank balance other than cash and cash equivalents	1524300000
	Loans, current	31300000
	Other current financial assets	1439200000
	Total current financial assets	82946500000
	Current tax assets (net)	0
	Other current assets	13640600000
	Total current assets	121023500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	284917600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	360800000
	Other equity	215016700000
	Total equity attributable to owners of parent	215377500000
	Non controlling interest	407700000
	Total equity	215785200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7266000000
	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	3086300000
	Total non-current financial liabilities	10352300000
	Provisions, non-current	341100000
	Deferred tax liabilities (net)	274500000
	Deferred government grants, Non-current	69300000
	Other non-current liabilities	533900000
	Total non-current liabilities	11571100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	903200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	186100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13424200000
	Total Trade payable	13610300000
	Other current financial liabilities	18512500000
	Total current financial liabilities	33026000000
	Other current liabilities	20281600000
	Provisions, current	146700000
	Current tax liabilities (Net)	4068500000
	Deferred government grants, Current	38500000
	Total current liabilities	57561300000
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	69132400000
	Total equity and liabilites	284917600000
	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 or Loss	84600000	122600000
	Total Amount of items that will not be reclassified to profit and loss	84600000	122600000
2	Income tax relating to items that will not be reclassified to profit or loss	32400000	45700000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be Reclassified to Profit or Loss	-54700000	769800000
	Total Amount of items that will be reclassified to profit and loss	-54700000	769800000
4	Income tax relating to items that will be reclassified to profit or loss	-11500000	-14300000
5	Total Other comprehensive income	9000000	861000000

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			13115100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2049600000
	Adjustments for decrease (increase) in inventories			11205000000
	Adjustments for decrease (increase) in trade receivables, current			-430300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	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			3283700000
	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			0
	Adjustments for depreciation and amortisation expense			30067800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-5500000
	Adjustments for dividend income			24400000
	Adjustments for interest income			1811600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3804400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-365200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			278700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			40443400000
	Net cash flows from (used in) operations			53558500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4355200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			49203300000
	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			11764300000
	Other cash payments to acquire equity or debt instruments of other entities			10637200000
	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			213500000
	Purchase of property, plant and equipment			40933800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			113400000
	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			24400000
	Interest received			2395600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			10300000
	Net cash flows from (used in) investing activities	-37276300000
	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			8500000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			245200000
	Repayments of borrowings			6223300000
	Payments of lease liabilities			1272900000
	Dividends paid			3798700000
	Interest paid			1904300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-12962500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1035500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			16200000
	Net increase (decrease) in cash and cash equivalents			-1019300000
	Cash and cash equivalents cash flow statement at beginning of period			2339200000
	Cash and cash equivalents cash flow statement at end of period			1319900000