STARCEMENT2023-01-012023-03-31 STARCEMENT2023-01-012023-03-31 STARCEMENT2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneOperatingExpenses02Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneOperatingExpenses03Member STARCEMENT2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member STARCEMENT2023-01-012023-03-31in-bse-fin:FourOperatingExpenses02Member STARCEMENT2023-01-012023-03-31in-bse-fin:FourOperatingExpenses03Member STARCEMENT2023-03-31 STARCEMENT2023-01-012023-03-31in-bse-fin:OneReportableSegmentRevenue01Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneReportableSegmentRevenue02Member STARCEMENT2023-01-012023-03-31in-bse-fin:FourReportableSegmentRevenue01Member STARCEMENT2023-01-012023-03-31in-bse-fin:FourReportableSegmentRevenue02Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneReportableSegmentResults01Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneReportableSegmentResults02Member STARCEMENT2023-01-012023-03-31in-bse-fin:FourReportableSegmentResults01Member STARCEMENT2023-01-012023-03-31in-bse-fin:FourReportableSegmentResults02Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneReportableSegmentAssets01Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneReportableSegmentAssets02Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneReportableSegmentLiabilities01Member STARCEMENT2023-03-31in-bse-fin:OneReportableSegmentLiabilities01Member STARCEMENT2023-01-012023-03-31in-bse-fin:OneReportableSegmentLiabilities02Member STARCEMENT2023-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540575 STARCEMENT NOTLISTED Star Cement Limited Equity 2022-04-01 2023-03-31 2023-05-19 2023-05-11 INR Lakhs Yearly 17:20:00 18:15:00 2023-05-19 2023-05-19 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2023-01-01 2023-03-31 Audited Consolidated 8250387000.00 127438000.00 8377825000.00 1867830000.00 0.00 99356000.00 475583000.00 11753000.00 350670000.00 4145739000.00 6950931000.00 1426894000.00 0.00 1426894000.00 180987000.00 284733000.00 465720000.00 0.00 961174000.00 0.00 0.00 0.00 0.00 961174000.00 6104000.00 967278000.00 961174000.00 0.00 967278000.00 0.00 404180000.00 1 2.38 2.38 0.00 0.00 2.38 2.38 1.The above financial results were reviewed by the Audit Committee and approved by Board of Directors at their respective meeting held on 19th May,2023. The same has been audited by the Statutory Auditors of the Company who have expressed an unmodified opinion thereon and filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The full format of the quarterly and yearly financial results are available on the Stock Exchange websites- www.nseindia.com and www.bseindia.com and also on the Company's website - www.starcement.co.in. 2.The consolidated results include results of its subsidiaries Star Cement Meghalaya Limited (SCML), Megha Technical & Engineers Private Limited (MTEPL), Meghalaya Power Limited (MPL), NE Hills Hydro Ltd. (NEHL), Star Century Global Cement Private Limited (SCGCPL), Star Cement (I) Limited (SCIL) (formerly known as Star Cement Lumshnong Limited) and Star Cement North East Limited(SCNEL).In the Board meetings held on 02nd February 2023,the respective Board of Directors of SCML,MTEPL,MPL and NHEL have approved a proposal of amalgamation of MTEPL,MPL & NEHPL into SCML with effect from 01st April,2023.Necessary actions by the respective companies for requisite approvals etc in this regard shall be taken in due course. 3.As reported earlier, the parent Company and its certain subsidiaries had received a demand notice dated 19th February, 2020 from Director of Mineral Resources, Meghalaya, for payment of royalty, MEPRF, VAT or GST for Rs. 25681,91 Lakhs (Parent Company’s share 4,184.06 Lakhs) in pursuance to the National Green Tribunal (NGT) order dated 17-01-2020 for alleged illegal coal procurement. As the Companies involved did not purchase any illegal coal and complied with all disclosure requirements of the various Government departments and moreover since they were neither issued a show-cause nor any opportunity was given of being heard in the matter, the parent had preferred an appeal before the Honble Supreme Court of India against the NGT Order. The Hon’ble Supreme Court in its order dated 02nd May, 2023 has set aside the order of the NGT and remanded back the same to NGT for its further consideration. Backed by the legal opinions, the management is sure that in every likelihood the demand is not tenable and accordingly, no provision has been made in the books of accounts 4. Income tax for earlier years includes Rs. 984.61 lakhs on account of recognition of MAT credit entitlement for earlier years. 5. The tax holiday period enjoyed by Company's Guwahati Grinding Unit and its subsidiary,Star Cement Meghalaya Limited (SCML) u/s 80IE of Income Tax Act,2961 has ended in the financial year 2021-22 leading to an overall increase in the Group's tax expenditure. 6. The figures for the quarter ended 31st March 2023 and 31st March 2022 are arrived at as difference between audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevant financial year which were subjected to Limited Review by the Statutory Auditors. 7. Figures of the previous period/year have been regrouped and reclassified to conform to the classification of current period, wherever necessary. Multi segment 2022-04-01 2023-03-31 Audited Consolidated 27048468000.00 520827000.00 27569295000.00 6435896000.00 0.00 -178632000.00 1958732000.00 96950000.00 1311122000.00 14148552000.00 23772620000.00 3796675000.00 0.00 3796675000.00 596183000.00 724451000.00 1320634000.00 0.00 2476041000.00 0.00 0.00 0.00 0.00 2476041000.00 3376000.00 2479417000.00 2476041000.00 0.00 2479417000.00 0.00 404180000.00 1 23759576000.00 6.13 6.13 0.00 0.00 6.13 6.13 Carriage Outward expense 1404515000.00 Other Expenses 1092444000.00 Power and Fuel expense 1648780000.00 Carriage Outward expense 5067391000.00 Other Expenses 3383812000.00 Power and Fuel expense 5697349000.00 0.00 8869602000.00 5506200000.00 0.00 0.00 39812000.00 0.00 0.00 0.00 1725493000.00 0.00 0.00 532571000.00 2258064000.00 2890396000.00 1775663000.00 21339737000.00 3741116000.00 0.00 1046911000.00 1216223000.00 1901206000.00 173070000.00 410540000.00 4747950000.00 0.00 1485197000.00 9974263000.00 0.00 0.00 31314000000.00 404180000.00 23759576000.00 24163756000.00 24163756000.00 0.00 0.00 1715321000.00 1715321000.00 77253000.00 0.00 0.00 72718000.00 1865292000.00 261035000.00 2820424000.00 1408024000.00 4489483000.00 764769000.00 19758000.00 10942000.00 0.00 5284952000.00 0.00 0.00 7150244000.00 31314000000.00 Cement 11635186000.00 Power 469671000.00 Cement 37013855000.00 Power 1498429000.00 12104857000.00 38512284000.00 3854470000.00 11463816000.00 8250387000.00 27048468000.00 Cement 1332210000.00 Power 14050000.00 Cement 3408611000.00 Power 35830000.00 1346260000.00 3444441000.00 11753000.00 96951000.00 -92387000.00 The group is engaged in manufacture of cement, cement clinkerand generation of power. The Power Company is generating power for group companies for their captive use. There are no separate reportable segments as per IND AS 108, Operating Segments . -449185000.00 1426894000.00 3796675000.00 Cement 26444552000.00 Power 1712778000.00 28157330000.00 3156670000.00 31314000000.00 Cement 6668865000.00 Power 187255000.00 6856120000.00 294125000.00 7150245000.00 96950000.00 -1788164000.00 220108000.00 0.00 448749000.00 0.00 0.00 0.00 0.00 1101991000.00 0.00 -399204000.00 0.00 1311122000.00 0.00 20473000.00 0.00 0.00 0.00 0.00 0.00 433479000.00 0.00 -676000.00 0.00 0.00 -183000.00 55030000.00 0.00 632717000.00 4429392000.00 0.00 0.00 0.00 677102000.00 0.00 3752290000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 24140000.00 5718581000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 465993000.00 0.00 2511594000.00 0.00 -2716854000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -207257000.00 0.00 10275000.00 0.00 96950000.00 0.00 0.00 100032000.00 1135468000.00 0.00 1135468000.00 80755000.00 1216223000.00 9057000.00 4964000.00 2953000.00 1588000.00 0.00 0.00