STARCEMENT2023-10-012023-12-31 STARCEMENT2023-10-012023-12-31 STARCEMENT2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member STARCEMENT2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member STARCEMENT2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member STARCEMENT2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member STARCEMENT2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member STARCEMENT2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member STARCEMENT2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540575 STARCEMENT NOTLISTED Star Cement Limited Equity 2023-04-01 2024-03-31 2024-02-07 2024-01-29 INR Lakhs Third quarter 13:00:00 15:10:00 2024-02-07 2024-02-07 Not applicable Single segment Cement 2023-10-01 2023-12-31 Unaudited Consolidated 6514047000.00 41323000.00 6555370000.00 1557702000.00 0.00 -307576000.00 545266000.00 29641000.00 365126000.00 3231079000.00 5421238000.00 1134132000.00 0.00 1134132000.00 197902000.00 201043000.00 398945000.00 0.00 735187000.00 0.00 0.00 0.00 0.00 735187000.00 -6241000.00 728946000.00 728946000.00 0.00 404180000.00 1 1.82 1.82 0.00 0.00 1.82 1.82 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 7th February, 2024. 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 nine months ended 31st December, 2023 of 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 2023-12-31 Unaudited Consolidated 19971352000.00 186333000.00 20157685000.00 4780137000.00 0.00 -331813000.00 1600416000.00 84505000.00 1043366000.00 10156663000.00 17333274000.00 2824411000.00 0.00 2824411000.00 434424000.00 315551000.00 749975000.00 0.00 2074436000.00 0.00 0.00 0.00 0.00 2074436000.00 -18705000.00 2055731000.00 2055731000.00 0.00 404180000.00 1 5.13 5.13 0.00 0.00 5.13 5.13 Carriage Outward Expenses 1100847000.00 Other Expenses 793883000.00 Power & Fuel Expenses 1336349000.00 Carriage Outward Expenses 3263246000.00 Other Expenses 2514678000.00 Power & Fuel Expenses 4378739000.00 6242000.00 18726000.00 -1000.00 -21000.00