SANGHIIND2023-10-012023-12-31 SANGHIIND2023-10-012023-12-31 SANGHIIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SANGHIIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member SANGHIIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member SANGHIIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SANGHIIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member SANGHIIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member SANGHIIND2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 526521 SANGHIIND NOTLISTED Sanghi Industries Limited Equity 2023-04-01 2024-03-31 2024-01-27 2024-01-17 INR Crores Third quarter 13:00:00 13:50:00 2024-01-27 2024-01-27 Not applicable Single segment Cement and allied products 2023-10-01 2023-12-31 Unaudited Standalone 1891100000.00 10100000.00 1901200000.00 162400000.00 10300000.00 219200000.00 219600000.00 898900000.00 308100000.00 1507400000.00 3325900000.00 -1424700000.00 -588800000.00 -2013500000.00 2000000.00 0.00 2000000.00 0.00 -2015500000.00 0.00 0.00 0.00 0.00 -2015500000.00 -7400000.00 -2022900000.00 0.00 0.00 2583300000.00 10 -7.80 -7.80 0.00 0.00 -7.80 -7.80 Notes: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 27, 2024 2. Statutory auditors of the company have carried out the limited review of the financial results for the quarter and nine months ended December 31, 2023 as required under Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 3. In terms of Share Purchase Agreement (SPA) dated August 3, 2023 as amended, entered amongst (a) the Company (b) Certain Members of Promoters Group and (c) Ambuja Cements Limited (Acquirer), Acquirer has acquired 14,08,21,941 Equity Shares constituting 54.51% of Equity Share Capital of Company on December 6, 2023. Consequently, the Board of Directors was reconstituted on December 7, 2023. Pursuant to above acquisition, the company has become subsidiary of Ambuja Cements Limited with effect from December 7, 2023. Further, in accordance with SEBI (Substantial Acquisition of Shares and Takeovers) Regulation 2011 as amended, the acquirer has made Public Announcement and Detail Public Statement for open offer to acquire 6,71,64,760 equity shares of the Company from the Public Shareholders at price of Rs. 121.90 per share. 4. Exceptional items represent a) Gain on disposal of non core assets, b) Provision for pending litigation and disputed matters and c) One time charges paid to erstwhile lenders at the time of prepayment, which has been refinanced from Inter Corporate Deposit taken from Ambuja Cements Limited, is as per the notes enclosed in the detailed results submitted to Stock Exchange. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 5364800000.00 91400000.00 5456200000.00 414700000.00 24500000.00 897800000.00 533900000.00 2414300000.00 816100000.00 4962500000.00 10063800000.00 -4607600000.00 311900000.00 -4295700000.00 2000000.00 0.00 2000000.00 0.00 -4297700000.00 0.00 0.00 0.00 0.00 -4297700000.00 -6500000.00 -4304200000.00 0.00 0.00 2583300000.00 10 -16.64 -16.64 0.00 0.00 -16.64 -16.64 Other Expenses 398700000.00 Power and Fuel 732600000.00 Selling Expenses 376100000.00 Other Expenses 1262300000.00 Power and Fuel 2365100000.00 Selling Expenses 1335100000.00 5. Considering the matter of prudence, deferred tax asset has not been recognized on the loss for the financial year 2022-23 and on the loss for the quarter & nine months ended December 31, 2023. 6. During the quarter, the Company has made prepayment of 3,050, Secured, Listed, Rated, Redeemable, Non Convertible Debentures ( NCD ) of face value of Rs. 10,00,000 each. As at December 31, 2023, the outstanding balance is NIL. Accordingly, additional disclosures / ratios as required under Regulation 52(4) of SEBI ( Listing Obligations and Disclosure Requirements ) Regulation 2015 as amended, are not disclosed in the financial results for the quarter and nine months ended December 31, 2023. 7. The company's business operations comprise of a single operating segment viz. Cement & its allied products. 8. The figures for the previous periods have been regrouped / reclassified wherever necessary to conform to the current period's presentation. -7400000.00 -6500000.00 0.00 0.00 0.00 0.00