SHREECEM2023-10-012023-12-31 SHREECEM2023-10-012023-12-31 SHREECEM2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SHREECEM2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member SHREECEM2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member SHREECEM2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SHREECEM2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member SHREECEM2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member SHREECEM2023-12-31 SHREECEM2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SHREECEM2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SHREECEM2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SHREECEM2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500387 SHREECEM NOTLISTED SHREE CEMENT LIMITED Equity 2023-04-01 2024-03-31 2024-01-31 2023-12-27 INR Crores Third quarter 14:45:00 15:45:00 2024-01-31 2024-01-31 Not applicable Single segment Cement 2023-10-01 2023-12-31 Unaudited Consolidated 52231800000.00 1474700000.00 53706500000.00 4048800000.00 56900000.00 522600000.00 2697100000.00 549200000.00 4438600000.00 32266900000.00 44580100000.00 9126400000.00 0.00 9126400000.00 2390500000.00 -282600000.00 2107900000.00 0.00 7018500000.00 0.00 0.00 0.00 0.00 7018500000.00 47500000.00 7066000000.00 7018900000.00 -400000.00 7066100000.00 -100000.00 360800000.00 10 194.54 194.54 0.00 0.00 194.54 194.54 0.00 0.26 0.26 1 The above results were taken on record at the meeting of the Board of Directors held on 31st January, 2024. The results have been reviewed by the Statutory Auditors. 2 The Company is primarily engaged in the manufacture and sale of cement and cement related products. There are no separate reportable segments as per Ind AS 108, Operating Segments . 3 The Board of Directors of the Company at its meeting held on 31st January, 2024, has declared interim Dividend of Rs.50 per equity share of Rs. 10 each for the Financial Year 2023-24. The same will be payable to those shareholders who hold the equity shares of the Company on the record date i.e. 8th February, 2024. 4 The Company has completed and commenced commercial production from its integrated cement plant at village Gothra in Nawalgarh Tehsil of Rajasthan having clinker capacity of 11500 tonnes per day (3.8 million tonnes per annum) and cement capacity at 3.5 million tonnes per annum w.e.f. 22nd January, 2024. 5 Additional disclosures as per Clause 52(4) of Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 are as under:- S.N. Particulars Quarter ended Nine Months ended Year ended 31.12.2023 30.09.2023 31.12.2022 31.12.2023 31.12.2022 31.03.2023 (a) Debt Equity Ratio (Long Term Debt + Current Maturities of Long Term Debt ) / (Net Worth) 0.07 0.08 0.10 0.07 0.10 0.08 (b) Debt Service Coverage Ratio [(Profit Before Tax + Finance Cost + Depreciation) / (Finance Cost + Term Loan Repayment)] 25.70 1.25 12.84 3.76 6.26 5.33 (c) Interest Service Coverage Ratio [(Profit Before Tax + Finance Cost + Depreciation)/ Finance Cost] 25.70 15.18 12.84 18.05 12.44 13.00 (d) Debenture Redemption Reserve - - - - - - (e) Net Worth (Rs. in Crore) 20,201.14 19,495.36 18,295.38 20,201.14 18,295.38 18,636.40 (f) Current Ratio (Current Assets/Current Liabilities) 1.84 1.81 1.43 1.84 1.43 1.33 (g) Long term Debt to Working Capital [(Long Term Borrowings (incl. Current Maturities)) / (Current Assets - Current Liabilities excluding Current Maturities of Long Term Debt)] 0.25 0.27 0.52 0.25 0.52 0.49 (h) Bad Debts to Trade Receivable Ratio (Bad Debts / Average Trade Receivable) - - - - - 0.0006 (i) Current Liability Ratio (Current Liabilities/ Total Liabilities) 83% 82% 83% 83% 83% 88% (j) Total Debts to Total Assets [(Long Term Borrowings+ Short Term Borrowings)/ Total Assets] 7% 7% 11% 7% 11% 10% (k) Debtors Turnover (Times) (Gross Revenue from Operations/Average Trade Receivable) (annualised) 14.93 13.79 16.38 16.35 19.50 22.40 (l) Inventory Turnover (Times) (Revenue from Operations/Average Inventory) (annualised) 8.64 8.10 6.52 7.51 6.79 6.79 (m) Operating Margin [(Profit Before Tax +Finance Cost +Depreciation) /( Revenue from Operations)] 27% 21% 21% 23% 19% 19% (n) Net Profit Margin (Net Profit/Revenue from Operations) 13% 9% 7% 11% 6% 7% 6 Previous period figures have been regrouped wherever necessary. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 150881700000.00 4484900000.00 155366600000.00 11714100000.00 127600000.00 456500000.00 8019600000.00 1962800000.00 11950100000.00 99614800000.00 133845500000.00 21521100000.00 0.00 21521100000.00 4584500000.00 -267500000.00 4317000000.00 0.00 17204100000.00 0.00 0.00 0.00 0.00 17204100000.00 351400000.00 17555500000.00 17208200000.00 -4100000.00 17555200000.00 300000.00 360800000.00 10 476.94 476.94 0.00 0.00 476.94 476.94 0.00 0.04 0.18 Freight and Forwarding Expenses 10025200000.00 Other Expenses 8207000000.00 Power and Fuel 14034700000.00 Freight and Forwarding Expenses 30607700000.00 Other Expenses 22621400000.00 Power and Fuel 46385700000.00 Items that will not be Reclassified to Profit or Loss 15000000.00 Items that will not be Reclassified to Profit or Loss 44500000.00 15000000.00 44500000.00 5300000.00 15600000.00 Items that will be Reclassified to Profit or Loss 46900000.00 Items that will be Reclassified to Profit or Loss 323100000.00 46900000.00 323100000.00 9100000.00 600000.00