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 Consolidated 5638800000.00 48100000.00 5686900000.00 1034700000.00 9300000.00 -23300000.00 375800000.00 480700000.00 586100000.00 3865900000.00 6329200000.00 -642300000.00 0.00 -642300000.00 0.00 -97800000.00 -97800000.00 0.00 -544500000.00 0.00 0.00 0.00 0.00 -544500000.00 -2300000.00 -546800000.00 -550700000.00 6200000.00 -553000000.00 6200000.00 261400000.00 2 -4.17 -4.17 0.00 0.00 -4.17 -4.17 0.01 0.00 0.01 1. The above consolidated unaudited financial results of Sagar Cements Limited ( the Parent 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 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 unaudited 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. The National Company Law Tribunal, Amaravati Bench, approved the terms of the Resolution Plan submitted by the Parent Company to acquire Andhra Cements Limited (“ACL”) on February 16, 2023 pursuant to a Corporate Insolvency Resolution Process implemented under the Insolvency and Bankruptcy Code 2016 (the “Resolution Plan”), and the terms of the Resolution Plan are now binding on the Parent Company. Pursuant to the Resolution Plan, the Parent Company had subscribed to 95% of the reconstituted paid-up share capital of ACL for an aggregate amount of Rs.32,223 lakhs and remaining 5% of the reconstituted paid-up share capital of ACL was continued to be held by the existing public shareholders. Consequently, the Parent Company had acquired control over ACL w.e.f. March 18, 2023. In accordance with Ind AS 103 “Business Combination”, purchase consideration was allocated on a provisional basis at the time of acquisition, pending final determination of the fair value of assets and liabilities acquired. Accordingly, the Company had recognized its capital reserve amounting to Rs.1,914 lakhs in the quarter ended March 31, 2023. During the year ended March 31, 2024, the Company finalised the fair values of identifiable assets and liabilities taken over as on acquisition date, which resulted in capital reserve of Rs.37,516 lakhs and accordingly, the incremental capital reserve of Rs.35,602 lakhs was recorded in accordance with Ind-AS 103 ‘Business Combinations’. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 15996000000.00 179500000.00 16175500000.00 2983700000.00 57600000.00 44000000.00 987100000.00 1408200000.00 1723900000.00 10880900000.00 18085400000.00 -1909900000.00 0.00 -1909900000.00 0.00 -473600000.00 -473600000.00 0.00 -1436300000.00 0.00 0.00 0.00 0.00 -1436300000.00 -6600000.00 -1442900000.00 -1390200000.00 -46100000.00 -1397000000.00 -45900000.00 261400000.00 2 -10.99 -10.99 0.00 0.00 -10.99 -10.99 0.01 0.00 0.01 Freight and forwarding expense 1149600000.00 Other expenses 711600000.00 Power and fuel expenses 2004700000.00 Freight and forwarding expense 3200200000.00 Other expenses 2085400000.00 Power and fuel expenses 5595300000.00 -3400000.00 -10100000.00 -1100000.00 -3500000.00 0.00 0.00