SAGCEM2024-10-012024-12-31 SAGCEM2024-10-012024-12-31 SAGCEM2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member SAGCEM2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member SAGCEM2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member SAGCEM2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member SAGCEM2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member SAGCEM2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member SAGCEM2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 502090 SAGCEM NOTLISTED Sagar Cements Limited Equity 2024-04-01 2025-03-31 2025-01-24 2025-01-08 INR Lakhs Third quarter 15:15:00 17:00:00 2025-01-24 2025-01-24 Not applicable Single segment Cement 2024-10-01 2024-12-31 Audited Standalone 3834000000.00 61500000.00 3895500000.00 820000000.00 9300000.00 -6900000.00 282200000.00 212700000.00 301900000.00 2629000000.00 4248200000.00 -352700000.00 0.00 -352700000.00 0.00 -110100000.00 -110100000.00 0.00 -242600000.00 0.00 0.00 0.00 0.00 -242600000.00 -2300000.00 -244900000.00 0.00 0.00 261400000.00 2 -1.86 -1.86 0.00 0.00 -1.86 -1.86 0.00 0.00 0.01 1. The above standalone 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 January 24, 2025. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review of the quarter and nine months ended December 31, 2024. 2. The Company 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 standalone 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. During the financial year 2023-24, the Company has made Offer For Sale (OFS) through stock exchange mechanism for its investment in Andhra Cements Limited (ACL) to meet the initial requirement of Minimum Public Shareholding (MPS) by ACL. Accordingly, shareholding of the Company in ACL reduced from 95% to 90%. The Company registered a short-term capital gain of Rs.3,189 lakhs from the OFS, which was classified as 'Other Income'. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 11068000000.00 192700000.00 11260700000.00 2287500000.00 99300000.00 60200000.00 729200000.00 608000000.00 893100000.00 7405800000.00 12083100000.00 -822400000.00 0.00 -822400000.00 0.00 -269300000.00 -269300000.00 0.00 -553100000.00 0.00 0.00 0.00 0.00 -553100000.00 -7000000.00 -560100000.00 0.00 0.00 261400000.00 2 -4.23 -4.23 0.00 0.00 -4.23 -4.23 0.00 0.00 0.02 Freight and forwarding expense 784700000.00 Other expenses 514300000.00 Power and fuel expenses 1330000000.00 Freight and forwarding expense 2219700000.00 Other expenses 1512500000.00 Power and fuel expenses 3673600000.00 -3500000.00 -10700000.00 -1200000.00 -3700000.00 0.00 0.00