SHREECEM2024-07-012024-09-30 SHREECEM2024-07-012024-09-30 SHREECEM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member SHREECEM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member SHREECEM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member SHREECEM2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member SHREECEM2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member SHREECEM2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member SHREECEM2024-09-30 SHREECEM2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SHREECEM2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SHREECEM2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SHREECEM2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500387 SHREECEM NOTLISTED SHREE CEMENT LIMITED Equity 2024-04-01 2025-03-31 2024-11-11 2024-09-26 INR Crores Half yearly 14:40:00 15:50:00 2024-11-11 2024-11-11 true Cash Flow Indirect Not applicable Single segment Cement 2024-07-01 2024-09-30 Unaudited Consolidated 40541700000.00 1813800000.00 42355500000.00 4088000000.00 50900000.00 1800000.00 2877400000.00 557100000.00 7158700000.00 27388800000.00 42122700000.00 232800000.00 0.00 232800000.00 81000000.00 -614600000.00 -533600000.00 0.00 766400000.00 0.00 0.00 0.00 0.00 766400000.00 187800000.00 954200000.00 764400000.00 2000000.00 950500000.00 3700000.00 360810000.00 10 202.41 21.18 0.00 0.00 202.41 21.18 0.00 0.05 5. Hon’ble National Company Law Tribunal (NCLT), Kolkata bench vide its order passed on 13th September, 2024 approved the scheme of amalgamation of Shree Cement North Pvt. Ltd. (Wholly Owned Subsidiary of Shree Cement Ltd.) with Shree Cement East Pvt. Ltd. (another Wholly Owned Subsidiary of Shree Cement Ltd.). The certified copy of the order was received on 9th October, 2024. The appointed dated of the scheme is 1st April, 2024. The scheme has become effective from 04th November, 2024 and consequently, Shree Cement North Pvt. Ltd. stands dissolved without winding up. The said scheme has no impact on the Standalone and Consolidated Financial Results of the Company, since Scheme of Amalgamation was between the two wholly owned subsidiaries of the Company. 6. In pursuance to the Survey conducted u/s 133A of the Income Tax Act at the Company's premises in the month of June’23, the Company has received notice from the Department for reopening assessments of previous year(s). The company has initiated remedial action against such notice(s) and the matter is since sub-judice. Having considered the facts and legal advice, the Company has not identified need for any adjustments to the current or prior period financial statements. 7. 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 Six Months ended Year ended 31.03.2024 30.09.2024 30.06.2024 30.09.2023 30.09.2024 30.09.2023 (a) Debt Equity Ratio (Long Term Debt + Current Maturities of Long Term Debt ) / (Net Worth) 0.043 0.05 0.08 0.043 0.08 0.05 (b) Debt Service Coverage Ratio [(Profit Before Tax + Finance Cost + Depreciation) / (Finance Cost + Term Loan Repayment)] 5.081 18.97 1.25 8.753 2.40 3.58 (c) Interest Service Coverage Ratio [(Profit Before Tax + Finance Cost + Depreciation)/ Finance Cost] 14.27 18.97 15.18 16.631 15.08 19.80 (d) Debenture Redemption Reserve - - - - - - (e) Net Worth (Rs. in Crore) 20,876.64 20,981.81 19,495.36 20,876.64 19,495.36 20,702.92 (f) Current Ratio (Current Assets/Current Liabilities) 2.01 2.00 1.81 2.01 1.81 1.99 (g) Long term Debt to Working Capital [(Long Term Borrowings (incl. Current Maturities)) / (Current Assets - Current Liabilities excluding Current Maturities of Long Term Debt)] 0.15 0.16 0.27 0.15 0.27 0.16 (h) Bad Debts to Trade Receivable Ratio (Bad Debts / Average Trade Receivable) - - - - - 0.0012 (i) Current Liability Ratio (Current Liabilities/ Total Liabilities) 85% 85% 82% 85% 82% 85% (j) Total Debts to Total Assets [(Long Term Borrowings+ Short Term Borrowings)/ Total Assets] 5% 6% 7% 5% 7% 5% (k) Debtors Turnover (Times) (Gross Revenue from Operations/Average Trade Receivable) (annualised) 11.31 16.37 13.88 14.84 17.24 20.35 (l) Inventory Turnover (Times) (Revenue from Operations/Average Inventory) (annualised) 5.74 6.28 8.05 5.89 7.85 6.46 (m) Operating Margin [(Profit Before Tax +Finance Cost +Depreciation) /( Revenue from Operations)] 20% 21% 21% 20% 22% 25% (n) Net Profit Margin (Net Profit/Revenue from Operations) 2% 5% 9% 4% 10% 12% Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 91781300000.00 3205100000.00 94986400000.00 9399100000.00 98200000.00 -117400000.00 5731100000.00 1119100000.00 14201300000.00 61263700000.00 91695100000.00 3291300000.00 0.00 3291300000.00 662300000.00 -921900000.00 -259600000.00 0.00 3550900000.00 0.00 0.00 0.00 0.00 3550900000.00 188800000.00 3739700000.00 3550500000.00 400000.00 3737300000.00 2400000.00 360810000.00 10 466.15 98.40 0.00 0.00 466.15 98.40 0.00 0.09 Freight and Forwarding Expenses 9399900000.00 Other Expenses 6358500000.00 Power and Fuel 11630400000.00 Freight and Forwarding Expenses 20881000000.00 Other Expenses 13296600000.00 Power and Fuel 27086100000.00 410600000.00 95502200000.00 27771100000.00 0.00 0.00 1062500000.00 0.00 0.00 0.00 14898900000.00 0.00 31200000.00 1239900000.00 16170000000.00 7480800000.00 12635900000.00 160622500000.00 26826200000.00 54534100000.00 18123100000.00 802200000.00 1618900000.00 34500000.00 1717200000.00 76830000000.00 0.00 14306800000.00 117963000000.00 0.00 0.00 278585500000.00 360800000.00 208432000000.00 208792800000.00 209203400000.00 7174800000.00 0.00 2539100000.00 9713900000.00 338300000.00 279500000.00 0.00 235700000.00 10567400000.00 7288500000.00 9741700000.00 19775100000.00 36805300000.00 17773800000.00 233500000.00 4002100000.00 0.00 58814700000.00 0.00 0.00 69382100000.00 278585500000.00 1119100000.00 8741700000.00 -4812800000.00 0.00 0.00 0.00 0.00 0.00 0.00 -3577300000.00 0.00 0.00 0.00 14201300000.00 0.00 0.00 0.00 0.00 0.00 -1600000.00 0.00 988600000.00 0.00 -2059000000.00 0.00 -186000000.00 0.00 0.00 0.00 12436800000.00 15728100000.00 0.00 0.00 0.00 979100000.00 0.00 14749000000.00 0.00 0.00 9927600000.00 1728600000.00 0.00 0.00 0.00 0.00 73200000.00 21961300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18900000.00 1185600000.00 0.00 7900000.00 0.00 -12495300000.00 0.00 800000.00 0.00 0.00 0.00 0.00 0.00 0.00 76500000.00 226100000.00 671600000.00 0.00 1992300000.00 1301800000.00 0.00 0.00 -4116100000.00 -1862400000.00 1600000.00 -1860800000.00 2339200000.00 478400000.00 Items that will not be Reclassified to Profit or Loss 13000000.00 Items that will not be Reclassified to Profit or Loss 28000000.00 13000000.00 28000000.00 4600000.00 9800000.00 Items that will be Reclassified to Profit or Loss 206400000.00 Items that will be Reclassified to Profit or Loss 178300000.00 206400000.00 178300000.00 27000000.00 7700000.00