SHREECEM2023-07-012023-09-30 SHREECEM2023-07-012023-09-30 SHREECEM2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member SHREECEM2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member SHREECEM2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member SHREECEM2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member SHREECEM2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member SHREECEM2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member SHREECEM2023-09-30 SHREECEM2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SHREECEM2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SHREECEM2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SHREECEM2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500387 SHREECEM NOTLISTED SHREE CEMENT LIMITED Equity 2023-04-01 2024-03-31 2023-11-07 2023-10-10 INR Crores Half yearly 14:45:00 15:55:00 2023-11-07 2023-11-07 true Cash Flow Indirect Not applicable Single segment Cement 2023-07-01 2023-09-30 Unaudited Consolidated 48001600000.00 1319500000.00 49321100000.00 3638200000.00 28300000.00 306100000.00 2663500000.00 670500000.00 4117000000.00 32505100000.00 43928700000.00 5392400000.00 0.00 5392400000.00 975200000.00 -49000000.00 926200000.00 0.00 4466200000.00 0.00 0.00 0.00 0.00 4466200000.00 394100000.00 4860300000.00 4466300000.00 -100000.00 4855400000.00 4900000.00 360810000.00 10 123.78 123.78 0.00 0.00 123.78 123.78 0.00 0.01 0.15 3 The above results were taken on record at the meeting of the Board of Directors held on 7th November, 2023. The results have been reviewed by the Statutory Auditors. 4 During the Quarter ended 30th September, 2023, Shree Cement East Pvt. Ltd. (Wholly Owned Subsidiary of the Company) has commenced commercial production at its Clinker Grinding Unit at Village Digha & Parbatpur, in Purulia district of West Bengal with Cement capacity of 3.0 MTPA on 28th July, 2023. 5 The Company is primarily engaged in the manufacture and sale of cement and cement related products. There are no separate reportable segments as per Ind AS 108, Operating Segments . 6 The Board of Directors of the Company approved a Scheme of Amalgamation for merger of Shree Cement East Private Limited and Shree Cement North Private Limited (Wholly Owned Subsidiaries of Shree Cement Limited) with and into Shree Cement Limited (Holding Company). The scheme is subject to necessary statutory and regulatory approvals under applicable laws including sanction by the Hon’ble National Company Law Tribunal. 7 Additional disclosures as per Clause 52(4) of Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 are as under:- S.N. Particulars Quarter ended Six Months ended Year ended 31.03.2023 30.09.2023 30.06.2023 30.09.2022 30.09.2023 30.09.2022 (a) Debt Equity Ratio (Long Term Debt + Current Maturities of Long Term Debt ) / (Net Worth) 0.08 0.08 0.10 0.08 0.10 0.09 (b) Debt Service Coverage Ratio [(Profit Before Tax + Finance Cost + Depreciation) / (Finance Cost + Term Loan Repayment)] 1.22 14.53 2.64 2.35 4.70 5.21 (c) Interest Service Coverage Ratio [(Profit Before Tax + Finance Cost + Depreciation)/ Finance Cost] 14.62 14.53 10.06 14.57 11.83 12.55 (d) Debenture Redemption Reserve - - - - - - (e) Net Worth (Rs. in Crore) 19,171.25 18,676.82 17,623.40 19,171.25 17,623.40 18,288.44 (f) Current Ratio (Current Assets/Current Liabilities) 1.68 1.31 1.43 1.68 1.43 1.23 (g) Long term Debt to Working Capital [(Long Term Borrowings (incl. Current Maturities)) / (Current Assets - Current Liabilities excluding Current Maturities of Long Term Debt)] 0.32 0.52 0.56 0.32 0.56 0.62 (h) Bad Debts to Trade Receivable Ratio (Bad Debts / Average Trade Receivable) - - - - - 0.0008 (i) Current Liability Ratio (Current Liabilities/ Total Liabilities) 82% 87% 80% 82% 80% 88% (j) Total Debts to Total Assets [(Long Term Borrowings+ Short Term Borrowings)/ Total Assets] 7% 10% 11% 7% 11% 10% (k) Debtors Turnover (Times) (Gross Revenue from Operations/Average Trade Receivable) (annualised) 16.15 20.41 20.20 21.72 25.94 28.45 (l) Inventory Turnover (Times) (Revenue from Operations/Average Inventory) (annualised) 9.57 8.94 5.57 9.12 6.95 7.35 (m) Operating Margin [(Profit Before Tax +Finance Cost +Depreciation) /( Revenue from Operations)] 22% 22% 18% 22% 18% 20% (n) Net Profit Margin (Net Profit/Revenue from Operations) 11% 12% 5% 11% 6% 8% 8 7.80% Secured Redeemable Non-convertible debentures issued by the Company are fully secured by first pari-passu charge by way of equitable mortgage over the specific immovable property of the Company and First pari-passu Charge by way of Hypothecation over movable fixed assets of the Company. 9 Previous period figures have been regrouped wherever necessary. Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 98649900000.00 3010200000.00 101660100000.00 7665300000.00 70700000.00 -66100000.00 5322500000.00 1413600000.00 7511500000.00 67347900000.00 89265400000.00 12394700000.00 0.00 12394700000.00 2194000000.00 15100000.00 2209100000.00 0.00 10185600000.00 0.00 0.00 0.00 0.00 10185600000.00 303900000.00 10489500000.00 10189300000.00 -3700000.00 10489100000.00 400000.00 360810000.00 10 282.40 282.40 0.00 0.00 282.40 282.40 0.00 0.02 0.15 Freight and Forwarding Expenses 9823900000.00 Other Expenses 7312000000.00 Power and Fuel 15369200000.00 Freight and Forwarding Expenses 20582500000.00 Other Expenses 14414400000.00 Power and Fuel 32351000000.00 405400000.00 75958200000.00 34805100000.00 0.00 852300000.00 29936900000.00 34900000.00 1590000000.00 31561800000.00 6770800000.00 9851600000.00 159799800000.00 22373700000.00 50583000000.00 16327200000.00 941300000.00 1339500000.00 44800000.00 3005400000.00 72241200000.00 12742200000.00 107357100000.00 0.00 0.00 267156900000.00 360800000.00 194592800000.00 194953600000.00 195359000000.00 8821700000.00 3371300000.00 12193000000.00 353300000.00 20400000.00 12566700000.00 9390500000.00 9094300000.00 22132900000.00 40617700000.00 13645700000.00 203100000.00 4764700000.00 59231200000.00 0.00 0.00 71797900000.00 267156900000.00 1413600000.00 5263600000.00 -6401800000.00 0.00 0.00 0.00 0.00 0.00 0.00 1722700000.00 0.00 0.00 0.00 7511500000.00 0.00 0.00 0.00 0.00 0.00 2700000.00 1100000.00 1423700000.00 0.00 -1526500000.00 0.00 -52100000.00 0.00 0.00 0.00 6508900000.00 18903600000.00 0.00 0.00 0.00 521600000.00 0.00 18382000000.00 0.00 0.00 8635700000.00 1038700000.00 0.00 0.00 0.00 0.00 41100000.00 16243100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 147000000.00 0.00 0.00 0.00 0.00 0.00 19800000.00 0.00 0.00 1100000.00 1432900000.00 0.00 0.00 0.00 -7298200000.00 0.00 300000.00 0.00 0.00 0.00 0.00 0.00 0.00 7191800000.00 13845400000.00 0.00 566700000.00 1985500000.00 1363300000.00 0.00 0.00 -10569400000.00 514400000.00 4500000.00 518900000.00 143500000.00 662400000.00 Items that will not be Reclassified to Profit or Loss 14500000.00 Items that will not be Reclassified to Profit or Loss 29500000.00 14500000.00 29500000.00 5100000.00 10300000.00 Items that will be Reclassified to Profit or Loss 396400000.00 Items that will be Reclassified to Profit or Loss 276200000.00 396400000.00 276200000.00 11700000.00 -8500000.00