STARCEMENT2023-04-012023-06-30 STARCEMENT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member STARCEMENT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member STARCEMENT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member STARCEMENT2023-06-30 STARCEMENT2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540575 STARCEMENT NOTLISTED Star Cement Limited Equity 2023-04-01 2024-03-31 2023-08-08 2023-07-31 INR Lakhs First quarter 14:30:00 16:10:00 2023-08-08 2023-08-08 Not applicable Single segment CEMENT 2023-04-01 2023-06-30 Unaudited Consolidated 7604710000.00 87317000.00 7692027000.00 1922272000.00 0.00 80865000.00 509758000.00 22414000.00 318085000.00 3799036000.00 6652430000.00 1039597000.00 0.00 1039597000.00 114202000.00 -7159000.00 107043000.00 0.00 932554000.00 0.00 0.00 0.00 0.00 932554000.00 475000.00 933029000.00 933029000.00 0.00 404180000.00 1 2.31 2.31 0.00 0.00 2.31 2.31 Notes to Financial Results: 1. The above financial results has been prepared in accordance with Indian Accounting Standard (IND AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended). The above results were reviewed by the Audit Committee and approved by Board of Directors at their respective meeting held on 8th August, 2023. The same has been reviewed by the Statutory Auditors of the Company who have expressed an unmodified opinion thereon. 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 2nd February 2023, the respective Board of Directors of SCML, MTEPL, MPL & NEHL had approved a proposal of amalgamation of MTEPL, MPL & NEHL into SCML with effect from 1st April, 2023. Necessary actions by the respective companies for the requisite approvals has been initiated. In view of pending approval, no impact of such amalgamation has been carried out in the consolidated results. 3. Segment Reporting as required under Ind AS -108 Operating Segments has been discontinued from the current quarter, as the Company is primarily engaged in business of Cement and Cement related products and the separate reporting criteria of such IND AS is no longer met. 4. Deferred Tax for the current quarter consolidated results includes Rs. 1930.59 lakhs towards Deferred Tax Assets recognized by a Subsidiary Company on timing difference in respect of Property Plant & Equipment which was not recognised earlier during tax holiday period as a matter of prudence. The same has now been recognised based on the profitability projections of the such subsidiary and the management is confident to utilize the same against the taxable profits in future periods. 5. The figures for the Quarter ended 31st March 2023 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. 6. Figures of the previous period/year have been regrouped and reclassified to confirm to the classification of current period, wherever necessary. By order of the Board For Star Cement Limited Sajjan Bhajanka Chairman Date: August 8, 2023 Place: Kolkata Carriage Outward expense 1260409000.00 Other expenses 807926000.00 Power and Fuel expense 1730701000.00 Remeasurements of Post Employment Benefit Obligations 691000.00 691000.00 216000.00 0.00