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The Statutory Auditors of the Company have carried out a limited review of the unaudited standalone financial results for the quarter and six months ended 30th September, 2025 and have issued an unmodified review report on these unaudited standalone financial results. <BR> <BR> 2) The above unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards (“Ind AS”) as prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended thereafter and other recognized accounting practices and policies to the extent applicable. <BR> <BR> 3) The Company operates mainly in manufacturing of “Building Products” and all other activities are incidental thereto which have similar risk and return. Further, the sales are substantially in the domestic market. Accordingly, there are no separate reportable segments as required under Ind AS 108 “Operating Segment”. <BR> <BR> 4) During the quarter ended 30th September 2025, the Company divested its entire 51% stake in its two subsidiary LLPs, Packcart Packaging LLP (“Packcart”) and Race Arts Polymer LLP (“Race”), on 29th September 2025. Consequent to this divestment, both “Packcart” and “Race” have ceased to be subsidiaries of the Company with effect from the said date. <BR> <BR> The consideration received from the above divestment amounted to Rs. 1874.62 Lakhs. The consideration received over and above the current capital balance and the fixed capital balance as on 29th September 2025 amounting to Rs. 553.50 lakhs has been treated as profit on divestment and has been recognized under Other Income in the standalone financial results for the quarter. <BR> <BR> 5) During the March 2025 quarter, the Company agreed to an amicable full and settlement with M/s. Milo Tile LLP to settle all its ongoing disputes which were pending in arbitration and had retired from the Partnership in the said LLP. Pursuant to this settlement, the entire investment of Rs. 806.00 lakhs in Milo Tile LLP was not recoverable, hence written off by adjusting against the impairment loss provided (Rs. 655.57 Lakhs upto FY 2023-24 and remaining amount of Rs. 150.43 Lakhs in March 2025 quarter) and disclosed as an exceptional item in the respective periods. <BR> <BR> 6) Post divestment of its investment in the 2 LLPs as stated in Note 4 above, there were no other subsidiaries or Associates of the Company as on 30th September 2025. Hence the Company is not required to prepare its consolidated financial results for the quarter ended 30th September 2025 and thereafter in accordance with the requirements of Ind AS 110 – Consolidated Financial Statements and SEBI (LODR) Regulations 2015 (As amended). Accordingly, the Company has published only the standalone financial results for the quarter ended 30th September 2025. <BR> <BR> 7) Figures of the previous period have been regrouped / reclassified / restated wherever considered necessary. <BR> <BR> Date : 11th November, 2025 <BR> Place : Ahmedabad <BR> <BR> By Order of the Board of Directors <BR> For Cera Sanitaryware Limited <BR> <BR> <BR> Anupam Gupta <BR> Executive Director (Technical) <BR> (DIN: 09290890)2025-04-012025-09-30UnauditedStandalone9073291000351646000942493700012348690003410520000-26129100012975470003081900018921000021895730008091247000133369000001333690000283616000182580003018740000103181600000001031816000-629200010255240006448800058080008080Other Expenses1152053000Other Expenses218957300037284380009053200014544000055000000000188790000097806000286596000060506000418611600043321060006928743000208969700016129800051654000034406000926579800042049000310731000139506840000018136800000644880001364144400013705932000137059320000000709350000709350000111182000406801000001227333000105806000931187000905973000183716000091111000028540760002785970007086200000320353500000443086800018136800000In the Assets side, due to non-availability of separate row for Right of use Assets, the amount of Rs. 4362.87 Lakhs have been clubbed with Property, Plant and Equipment. <BR> <BR> In the Equity & Liabilities side, due to non-availability of separate row for Non -Current Liabilities- Lease Liabilities and Current Liabilities- Lease Liabilities the amount of Rs. 4023.23 Lakhs and Rs. 883.84 Lakhs have been clubbed with to Non- Current Liabilities- Other financial liabilities and Current Liabilities-Other financial liabilities, respectively.30819000-27391300058817100001478200000-59500000-725460000757500001892100000-1079310000-1759970000-1132000017651000000-2426190000-68066000-70328000-2055760001128114000000368305000075980900000000018746200005413000100171000118292900097000000001488000000000000000001821000000322355000000000000495460006848600083817700000-5841000-9620500001201140000120114000411840001612980004047000629200000-4047000-6292000Cera Sanitaryware Limited******Race Polymer Arts LLP******Subsidiary LLPPurchase of goods or services220000000Approved by Audit Committee167812000448010000Ceased to be subsidiary of the Company w.e.f. 29th September, 2025.Cera Sanitaryware Limited******Race Polymer Arts LLP******Subsidiary LLPAny other transactionShare of Profit in LLPN.A.1413300000Cera Sanitaryware Limited******Packcart Packaging LLP******Subsidiary LLPPurchase of goods or services100000000Approved by Audit Committee4409800055580000Ceased to be subsidiary of the Company w.e.f. 29th September, 2025.Cera Sanitaryware Limited******Packcart Packaging LLP******Subsidiary LLPAny other transactionShare of Profit in LLPN.A.84500000Cera Sanitaryware Limited******Madhusudan Industries Limited******Entities with joint control or significant influence over entityAny other transactionRent, Rates and Taxes6400000Approved by Audit Committee616500000Cera Sanitaryware Limited******Madhusudan Industries Limited******Entities with joint control or significant influence over entityAny other transactionOther Services1200000Approved by Audit Committee48300000Cera Sanitaryware Limited******Ravi Bhamidipaty******Independent DirectorAny other transactionSitting FeesAs approved by the Board8000000Cera Sanitaryware Limited******Surendra Singh Baid******Independent DirectorAny other transactionSitting FeesAs approved by the Board8000000Cera Sanitaryware Limited******Akriti Jain******Independent DirectorAny other transactionSitting FeesAs approved by the Board8000000Cera Sanitaryware Limited******Anandh Sundar******Independent DirectorAny other transactionSitting FeesAs approved by the Board8000000Cera Sanitaryware Limited******Vikram Somany******Key management personnel of entityRemunerationAs per the Companies Act, 2013 and Shareholders' Approval5009600000Cera Sanitaryware Limited******Deepshikha Khaitan******Key management personnel of entityRemunerationAs per the Companies Act, 2013 and Shareholders' Approval2331700000Cera Sanitaryware Limited******Anupam Gupta******Key management personnel of entityRemunerationAs approved by the Board2489400000Cera Sanitaryware Limited******Vikas Kothari******Key management personnel of entityRemunerationAs approved by the Board803700000Cera Sanitaryware Limited******Vikas Kothari******Key management personnel of entityAdvanceRatification by Audit Committee15000002025-11-11150000001500000Advance given to KMP of the company as per Company's Employee loan / advance policy.Cera Sanitaryware Limited******Hemal Sadiwala******Key management personnel of entityRemunerationAs approved by the Board200900000Cera Sanitaryware Limited******Golf Ceramics Private Limited******Related Party of Subsidiary LLPPurchase of goods or services300000000Approved by Audit Committee196746000753350000Packcart Packaging LLP******Race Polyemer Arts LLP******Fellow SubsidiarySale of goods or services30000000Approved by Audit Committee1477900032550000Packcart Packaging LLP******Kinjal Bhatt******Designated PartnerAny other transactionShare of Profit in LLPN.A.81100000Packcart Packaging LLP******Kinjal Bhatt******Designated PartnerAny other transactionManagement FeesN.A.90000000Race Polyemer Arts LLP******Golf Ceramics Private Limited******Enterprise in which DP of LLP can exercise significant influenceSale of goods or services65000000Approved by Audit Committee632990003129400031292000Race Polyemer Arts LLP******Mandav Paper Packaging LLP******Enterprise in which DP of LLP can exercise significant influencePurchase of goods or services10000000Approved by 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