CERA2024-10-012024-12-31 CERA2024-10-012024-12-31 CERA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member CERA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member CERA2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532443 CERA NOTLISTED Cera Sanitaryware Limited Equity 2024-04-01 2025-03-31 2025-02-11 2025-02-01 INR Lakhs Third quarter 11:30:00 12:10:00 2025-02-11 2025-02-11 Not applicable Single segment Building Products 2024-10-01 2024-12-31 Unaudited Consolidated 4523372000.00 117105000.00 4640477000.00 745806000.00 1759986000.00 -394085000.00 613626000.00 19194000.00 103506000.00 1182596000.00 4030629000.00 609848000.00 0.00 609848000.00 142764000.00 3423000.00 146187000.00 0.00 463661000.00 0.00 0.00 0.00 0.00 463661000.00 -1888000.00 461773000.00 458143000.00 5518000.00 456264000.00 5509000.00 64488000.00 5 35.52 35.52 0.00 0.00 35.52 35.52 CERA SANITARYWARE LIMITED Notes to the Statement of Unaudited Consolidated Financial Results for the Quarter and Nine months ended 31st December, 2024: 1) These unaudited consolidated financial results of the Company and its subsidiaries (“the Group”), for the quarter and nine months ended 31st December, 2024 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 11th February, 2025. The Statutory Auditors of the Company have carried out a limited review of the unaudited consolidated financial results for the quarter and nine months ended 31st December, 2024 and have issued an unmodified review report on these consolidated financial results. 2) The above unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards (“Ind AS”), as prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended thereafter and other recognised accounting practices and policies to the extent applicable. 3) The Group operates mainly in manufacturing of “Building Products” and all other activities are incidental thereto which have similar risk and return. Further, the sales are substantially in the domestic market. Accordingly, there are no separate reportable segments as required under Ind AS 108 “Operating Segment”. 4) The Parent Company acquired 26% stake in M/s Milo Tile LLP ( Milo ) in FY 2018-19. Due to ongoing quality related dispute, the Parent Company, as a matter of abundant precaution had fully impaired its investment in Milo of Rs. 655.57 Lakhs (including Rs. 155.57 Lakhs in FY 2023-24) (net of payables) which had been disclosed as an “Exceptional Item”. Without prejudice to the above, the Company is taking all necessary steps for recovery of its Equity investment including legal recourse. The Hon’ble High Court of Gujarat has appointed an arbitrator to adjudicate the case and the first hearing in the matter is yet to be held. 5) Figures of the previous period have been regrouped / reclassified / restated wherever considered necessary. By Order of the Board of Directors For Cera Sanitaryware Limited Anupam Gupta Executive Director (Technical) (DIN: 09290890) Date : 11th February, 2025 Place : Ahmedabad Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 13456060000.00 453746000.00 13909806000.00 2089789000.00 4781193000.00 -610590000.00 1838722000.00 58045000.00 300204000.00 3439942000.00 11897305000.00 2012501000.00 0.00 2012501000.00 448064000.00 -59938000.00 388126000.00 0.00 1624375000.00 0.00 0.00 0.00 0.00 1624375000.00 -11545000.00 1612830000.00 1608533000.00 15842000.00 1597013000.00 15817000.00 64488000.00 5 124.10 124.10 0.00 0.00 124.10 124.10 Other Expenses 1182596000.00 Other Expenses 3439942000.00