STARCEMENT2023-07-012023-09-30 STARCEMENT2023-07-012023-09-30 STARCEMENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member STARCEMENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member STARCEMENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member STARCEMENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member STARCEMENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member STARCEMENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member STARCEMENT2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540575 STARCEMENT NOTLISTED Star Cement Limited Equity 2023-04-01 2024-03-31 2023-11-09 2023-10-31 INR Lakhs Half yearly 14:00:00 15:30:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Single segment CEMENT 2023-07-01 2023-09-30 Unaudited Standalone 6022255000.00 52460000.00 6074715000.00 2472895000.00 8945000.00 73184000.00 400485000.00 35467000.00 201184000.00 2294422000.00 5486582000.00 588133000.00 0.00 588133000.00 106540000.00 114273000.00 220813000.00 0.00 367320000.00 0.00 0.00 0.00 0.00 367320000.00 -13179000.00 354141000.00 354141000.00 0.00 404180000.00 1 0.91 0.91 0.00 0.00 0.91 0.91 NOTES TO 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 9th November, 2023. The same has been reviewed by the Statutory Auditors of the Company who have expressed an unmodified opinion thereon. 2. The Consolidated results include results of its subsidiaries Star Cement Meghalaya Limited (SCML), Megha Technical & Engineers Private Limited (MTEPL), Meghalaya Power Limited (MPL), NE Hills Hydro Ltd. (NEHL), Star Century Global Cement Private Limited (SCGCPL), Star Cement (I) Limited (SCIL) and Star Cement North East Limited (SCNEL). In the Board meetings held on 2nd February, 2023, the respective Board of Directors of SCML, MTEPL, MPL & NEHL had approved a proposal of amalgamation of MTEPL, MPL & NEHL into SCML with effect from 1st April, 2023. Necessary actions by the respective companies for the requisite approvals has been initiated. In view of pending approval, no impact of such amalgamation has been carried out in the consolidated results. 3.Segment Reporting as required under Ind AS -108 Operating Segments has been discontinued from the current year, as the Company is primarily engaged in business of Cement and Cement related products and the separate reporting criteria of such IND AS is no longer met. 4. Deferred Tax for the quarter ended 30th June, 2023 & half year ended 30th September, 2023 consolidated results includes Rs. 1930.59 lakhs towards Deferred Tax Assets recognized by a Subsidiary Company on timing difference in respect of Property Plant & Equipment which was not recognised earlier during tax holiday period as a matter of prudence. The same had been recognised in the quarter ended 30th June, 2023 based on the profitability projections of the such subsidiary and the management is confident to utilize the same against the taxable profits in future periods. 5. Figures of the previous period/year have been regrouped and reclassified to confirm to the classification of current period, wherever necessary. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 13749416000.00 109643000.00 13859059000.00 5961109000.00 135858000.00 102286000.00 745502000.00 61995000.00 394390000.00 5101905000.00 12503045000.00 1356014000.00 0.00 1356014000.00 240496000.00 207286000.00 447782000.00 0.00 908232000.00 0.00 0.00 0.00 0.00 908232000.00 -12406000.00 895826000.00 895826000.00 0.00 404180000.00 1 2.25 2.25 0.00 0.00 2.25 2.25 Carriage Outward expense 920739000.00 Other expenses 784364000.00 Power and Fuel expense 589319000.00 Carriage Outward expense 2193252000.00 Other expenses 1552684000.00 Power and Fuel expense 1355969000.00 4765577000.00 6347287000.00 0.00 31375000.00 412171000.00 0.00 163076000.00 101248000.00 676495000.00 1615621000.00 4624435000.00 18060790000.00 1727119000.00 0.00 1035382000.00 259332000.00 125312000.00 914271000.00 190160000.00 2524457000.00 672735000.00 4924311000.00 22985101000.00 404180000.00 15128630000.00 15532810000.00 15532810000.00 581308000.00 0.00 94828000.00 676136000.00 87572000.00 0.00 0.00 2019000.00 765727000.00 11295000.00 3132390000.00 3036644000.00 6180329000.00 454224000.00 13953000.00 38058000.00 0.00 6686564000.00 7452291000.00 22985101000.00 Segment Reporting as required under Ind AS 108 Operating Segments has been discontinued from current year, as the Company is primarily engaged in business of Cement and Cement related products and the separate reporting criteria of such IND AS is no longer met. 61995000.00 -44500000.00 -61206000.00 0.00 -62205000.00 0.00 0.00 0.00 0.00 447456000.00 0.00 17945000.00 0.00 394390000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97039000.00 0.00 -81000.00 0.00 0.00 1441000.00 0.00 0.00 658196000.00 2014210000.00 0.00 0.00 0.00 211648000.00 0.00 1802562000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2311000.00 2875693000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 685698000.00 0.00 0.00 0.00 0.00 105353000.00 0.00 582892000.00 0.00 -2870835000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 290000000.00 73423000.00 0.00 23782000.00 0.00 29338000.00 0.00 0.00 163457000.00 -904816000.00 0.00 -904816000.00 1164148000.00 259332000.00 -20259000.00 -19070000.00 -7080000.00 -6664000.00