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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:           1 The above standalone 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 July 27, 2023. The statutory auditors of the Company has issued an unmodified conclusion in respect of the limited review of the quarter ended June 30, 2023.         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 financial results of the Company have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 ( the Act ) read with relevant rules issued thereunder ('Ind AS') and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ( SEBI ) .                   4 The Board of Directors of the Company in their meeting on January 28, 2022 approved the proposed Scheme of Amalgamation of its wholly owned subsidiary Jajpur Cements Private Limited (JCPL) with the Company subject to necessary approval from the authorities concerned under section 230 and 232 of the Companies Act 2013. Merger application has been filed with the Hon’ble  National Company Law Tribunal on July 06, 2023. Upon approval of the Scheme from the concerned authorities, the undertakings of Jajpur Cements Private Limited shall get transferred to and vested in the Company with the Appointed Date of April 01, 2022 or such other date as the Hon’ble National Company Law Tribunal may approve. Pending such approval, the standalone financial results of the Company for the quarter ended June 30, 2023, quarter ended June 30, 2022 and quarter and year ended March 31, 2023 and are presented without giving effect to the said merger.                             5 The figures for the quarter ended March 31, 2023 are the balancing figures of the audited financials for the year ended March 31, 2023 and unaudited the year to date published results for the nine months ended December 31, 2022, which were subject to limited review by the statutory auditors.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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