SAGCEM2024-04-012024-06-30 SAGCEM2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member SAGCEM2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member SAGCEM2024-04-012024-06-30in-bse-fin:OneOperatingExpenses03Member SAGCEM2024-06-30 SAGCEM2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 502090 SAGCEM NOTLISTED Sagar Cements Limited Equity 2024-04-01 2025-03-31 2024-07-18 2024-07-09 INR Lakhs First quarter 15:00:00 16:15:00 2024-07-18 2024-07-18 Not applicable Single segment Cement 2024-04-01 2024-06-30 Unaudited Consolidated 5606000000.00 83000000.00 5689000000.00 1072800000.00 30700000.00 -98900000.00 304200000.00 463700000.00 561800000.00 3830200000.00 6164500000.00 -475500000.00 0.00 -475500000.00 0.00 -153500000.00 -153500000.00 0.00 -322000000.00 0.00 0.00 0.00 0.00 -322000000.00 -2300000.00 -324300000.00 -283900000.00 -38100000.00 -286300000.00 -38000000.00 261400000.00 2 -2.46 -2.46 0.00 0.00 -2.46 -2.46 0.01 0.01 0.02 1. The above consolidated unaudited financial results of Sagar Cements Limited ( the Company ) as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on July 18, 2024. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review of the quarter ended June 30, 2024. 2. The Group is engaged in manufacture and sale of cement and cement related products which constitutes a single reportable business segment as per Ind AS 108 - 'Operating Segments'. 3. The consolidated unaudited financial results of the Company have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 ( the Act ) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ( SEBI ). 4.The consolidated financial results includes the results of the Parent and its subsidiaries together referred to as the Group : a. Sagar Cements Limited (Parent Company) b. Sagar Cements (M) Private Limited (Subsidiary Company) c. Andhra Cements Limited (Subsidiary Company) 5. On July 06, 2023, the Parent Company had filed a Scheme of Amalgamation under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 for the merger of Jajpur Cements Private Limited (JCPL), a wholly owned subsidiary, with the Parent Company with an appointed date of April 01, 2022. The scheme as approved by various regulatory authorities was sanctioned by Hyderabad bench of National Company Law Tribunal (NCLT) on September 14, 2023. The transaction being a common control business combination, merger accounting has been carried out under the Pooling of Interest Method. Accordingly, the assets and liabilities of JCPL are reflected in the standalone books of the Company at their respective carrying amounts and prior period amounts have been restated as if the business combination had occurred from the beginning of the preceeding period. Entire Disclosure of notes on financial result not given due to restriction on more than 4000 characters Freight and forwarding expense 1083400000.00 Other expenses 703600000.00 Power and fuel expenses 2043200000.00 Remeasurements gain on defined benefit plans -3400000.00 -3400000.00 -1100000.00 0.00