5020902025-07-012025-09-305020902025-09-305020902025-03-315020902025-04-012025-09-305020902025-07-012025-09-30in-capmkt:OtherExpenses1Member5020902025-07-012025-09-30in-capmkt:OtherExpenses2Member5020902025-07-012025-09-30in-capmkt:OtherExpenses3Member5020902025-04-012025-09-30in-capmkt:OtherExpenses1Member5020902025-04-012025-09-30in-capmkt:OtherExpenses2Member5020902025-04-012025-09-30in-capmkt:OtherExpenses3Member5020902025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15020902025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares502090SAGCEMNOTLISTEDINE229C01021Sagar Cements LimitedMain BoardEquity2025-04-012026-03-312025-10-232025-10-15INRLakhsQuarterlySecond quarterSingle segmentCement2025-10-2315:00:002025-10-2316:15:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated60186000004340000060620000001000400000080610000039210000046480000055700000033067000006527100000-4651000000-465100000-21600000-1800000-234000000-4417000000000-4417000001200000-440500000-423100000-18600000-421700000-1880000026140000010-3.38-3.3800-3.38-3.38Notes: <BR> 1. The above consolidated unaudited 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 October 23, 2025. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review of the quarter and six months ended September 30, 2025. <BR> <BR> 2. The Group 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'. <BR> <BR> 3.The consolidated unaudited financial results of the Company have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> <BR> 4. The consolidated unaudited financial results includes the results of the Parent and its subsidiaries together referred to as the Group: <BR> a. Sagar Cements Limited (Parent company) <BR> b. Sagar Cements (M) Private Limited (Subsidiary company) <BR> c. Andhra Cements Limited (Subsidiary company) <BR> <BR> <BR> <BR> 5. Exceptional item represents the following items which have been debited to consolidated statement of profit and loss: Fuel and power cost adjustment (Refer note (i) below) 2,717 - Year ended March 31, 2025 <BR> <BR> Notes: (i) During the financial year 2024-25, the Andhra Pradesh Electricity Regulatory Commission issued orders dated October 25, 2024 and November 29, 2024 to recover the true-up of the Fuel and Power Purchase Cost Adjustment (FPPCA) from the financial years 2022-23 onwards. The amounts for the financial year 2022-23 and financial year 2023-24 have been recorded in the year ended March 31, 2025. <BR> <BR> 6. During the current quarter, the Andhra Cements Limited, Subsidiary company has decided to sell their unused land parcels. The sale is expected to be completed in the current financial year 2025-26 and accordingly, these have now been classified as Asset held for sale. <BR> <BR> 7. The final redemption and payment of interest of 1,500 NCD's (of Rs. 10 lakh each allotted to International Finance Corporation with ISIN number: INE433R07016) amounting to Rs. 1,154 lakhs was made on May 28, 2025. Accordingly, an intimation under Regulation 57(1) of SEBI (LODR) Regulations, 2015, as amended was filed with National Stock Exchange and further NCDs were de-listed as of June 30, 2025. <BR> 8. The Board of Directors of the subsidiary company, Andhra Cements Limited at its meeting held on March 28, 2024, approved a proposal for issue of shares on a rights basis to the existing shareholders of the Company for an aggregate amount not exceeding Rs. 18,000 lakhs and formed a Rights Issue Committee (the committee). The Committee approved the Draft Letter of Offer (DLOF) on September 30, 2024 which was filed with Securities and Exchange Board of India (SEBI), BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on the same day. During the quarter ended December 31, 2024, the Company received in-principle approvals from BSE, NSE and SEBI for listing of equity shares proposed to be issued on rights basis. <BR> <BR> 9. The financial results of the Group for the quarter and six months ended September 30, 2024 were reviewed by the predecessor auditors, who had expressed an unmodified review conclusion. The financial results of the Group for the year ended March 31, 2025 were audited by the predecessor auditors, who had expressed an unmodified audit opinion. 2025-04-012025-09-30UnauditedConsolidated127252000008530000012810500000216200000004829000007320000009357000001103500000762050000013036600000-2261000000-226100000114000001293000001407000000-3668000000000-3668000002300000-364500000-41090000044100000-4083000004380000026140000010-2.81-2.8100-2.81-2.81Power and fuel expenses1455600000Freight and forwarding expense1086900000Other Expenses764200000Power and fuel expenses3707100000Freight and forwarding expense2381900000Other Expenses153150000028733100000315660000041620000079860000008600000550200000558800000143440000010936000003619130000024756000000280770000011200000173720000053000004060000046020000001380000067810000077695000005000004396130000026140000016558400000168198000007590000001757880000010841800000120010000012041900000257100000575700000128747000005253200000549000000553910000060881000001343300000126846000007241000005230000046800000013507800000002638250000043961300000935700000260400000-8001000000-26270000000-140000002926000000-353900000011035000000253000000-306000000125000000770000000-2400000000001101900000875800000000296000008000008470000000000000073000001804100000000000000000000000621000000-790000000-252470000000000000263480000081980000066100000076660000001700000984000000-6937000000-69370000070490000011200000Remeasurement of defined benefit liability/(gain)20000002000000Remeasurement of defined benefit liability/(gain)4000000400000080000017000000012000002300000