Integrated Filing — IndAS

General information about company
Scrip Code	540575
NSE Symbol	STARCEMENT
MSEI Symbol	NOTLISTED
ISIN	INE460H01021
Name of company	STAR 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	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	21-May-2025   13:30:00
End date and time of board meeting	21-May-2025   15:15:00
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	10520879000	31633949000
	Other income	50259000	105664000
	Total income	10571138000	31739613000
2	Expenses
(a)	Cost of materials consumed	1187054000	5662003000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-151738000	-470652000
(d)	Employee benefit expense	600830000	2474612000
(e)	Finance costs	88115000	316231000
(f)	Depreciation, depletion and amortisation expense	874970000	3319105000
(f)	Other Expenses
1	Power and Fuel expense	1829465000	5287884000
2	Carriage Outward expense - on finished goods	1961250000	5551498000
3	Carriage Outward expense - on internal clinker transfer	1108702000	2731575000
4	Other expenses	1358126000	4610616000
	Total other expenses	6257543000	18181573000
	Total expenses	8856774000	29482872000
3	Total profit before exceptional items and tax	1714364000	2256741000
4	Exceptional items	0	0
5	Total profit before tax	1714364000	2256741000
6	Tax expense
7	Current tax	232130000	598630000
8	Deferred tax	251043000	-30115000
9	Total tax expenses	483173000	568515000
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	1231191000	1688226000
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	1231191000	1688226000
17	Other comprehensive income net of taxes	-5730000	568000
18	Total Comprehensive Income for the period	1225461000	1688794000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1231659000	1689459000
	Total profit or loss, attributable to non-controlling interests	-466000	-466000
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	404180000	404180000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		28387768000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.05	4.18
	Diluted earnings (loss) per share from continuing operations	3.05	4.18
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	3.05	4.18
	Diluted earnings (loss) per share from continuing and discontinued operations	3.05	4.18
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above financial results has been prepared in accordance with Indian Accounting Standard (IND AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended). The above results were reviewed by the Audit Committee and approved by Board of Directors at their respective meeting held on May 21, 2025. The same has been reviewed by the Statutory Auditors of the Company who have expressed an unmodified opinion thereon. n n2. The Consolidated results include results of its subsidiaries Star Cement Meghalaya Limited (SCML), Star Century Global Cement Private Limited (SCGCPL), Star Smart Building Solutions Limited (SSBSL) (formerly known as Star Cement (I) Limited (SCIL)), Star Cement North East Limited (SCNEL), Ri Pnar Cement Private Limited (RPCPL) and Kopili Cement (I) Private Limited (KCPL). n n3. SCNEL had commenced its cement production at its grinding unit located at Guwahati on March 12, 2024. The subsidiary has opted to pay lower income tax under section 115BAB of the Income Tax Act, 1961. During the year, the Parent company has also commissioned its Clinkerisation plant with installed capacity of 3.3 MTPA at Lumshnong on April 21, 2024. n n4. Purchase of traded goods in the current quarter in the standalone results is negative on account of credit note received pertaining to purchases in the previous quarter. n n n5. The figures for the quarter ended March 31, 2025 and March 31, 2024 are arrived at as difference between Audited figures in respect of the full financial years and the Unaudited published figures upto nine months of the relevant financial years which were subjected to limited review by the Statutory Auditors. n n6. Figures of the previous period/year have been regrouped and reclassified to confirm to the classification of current period, wherever necessary.

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	24130372000
	Capital work-in-progress	2198899000
	Investment property	0
	Goodwill	0
	Other intangible assets	75037000
	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	20222000
	Trade receivables, non-current	0
	Loans, non-current	154064000
	Other non-current financial assets	235103000
	Total non-current financial assets	409389000
	Deferred tax assets (net)	2625956000
	Other non-current assets	1282243000
	Total non-current assets	30721896000
2	Current assets
	Inventories	4463536000
	Current financial asset
	Current investments	0
	Trade receivables, current	1995409000
	Cash and cash equivalents	398463000
	Bank balance other than cash and cash equivalents	125835000
	Loans, current	4000000
	Other current financial assets	1748490000
	Total current financial assets	4272197000
	Current tax assets (net)	0
	Other current assets	1610862000
	Total current assets	10346595000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	41068491000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	404180000
	Other equity	28387768000
	Total equity attributable to owners of parent	28791948000
	Non controlling interest	-2527000
	Total equity	28789421000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2927290000
	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	71704000
	Total non-current financial liabilities	2998994000
	Provisions, non-current	185642000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	132820000
	Total non-current liabilities	3317456000
	Current liabilities
	Current financial liabilities
	Borrowings, current	973643000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	549580000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1775829000
	Total Trade payable	2325409000
	Other current financial liabilities	4092046000
	Total current financial liabilities	7391098000
	Other current liabilities	1526181000
	Provisions, current	9630000
	Current tax liabilities (Net)	34705000
	Deferred government grants, Current	0
	Total current liabilities	8961614000
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	12279070000
	Total equity and liabilites	41068491000
	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	5772000	-568000
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	-42000	0
5	Total Other comprehensive income	-5730000	568000

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			2256741000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			316231000
	Adjustments for decrease (increase) in inventories			-1124552000
	Adjustments for decrease (increase) in trade receivables, current			-518392000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1729754000
	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			169001000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			977950000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3319105000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			30762000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			32034000
	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)			1453000
	Other adjustments for non-cash items			-12355000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1397415000
	Net cash flows from (used in) operations			3654156000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			689442000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2964714000
	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			55181000
	Purchase of property, plant and equipment			5811857000
	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			-45500000
	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			73299000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			352385000
	Net cash flows from (used in) investing activities	-5285492000
	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			2419331000
	Repayments of borrowings			-169164000
	Payments of lease liabilities			58907000
	Dividends paid			0
	Interest paid			288216000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2241372000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-79406000
	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			-79406000
	Cash and cash equivalents cash flow statement at beginning of period			477869000
	Cash and cash equivalents cash flow statement at end of period			398463000