5020902025-10-012025-12-315020902025-04-012025-12-315020902025-10-012025-12-31in-capmkt:OtherExpenses1Member5020902025-10-012025-12-31in-capmkt:OtherExpenses2Member5020902025-10-012025-12-31in-capmkt:OtherExpenses3Member5020902025-04-012025-12-31in-capmkt:OtherExpenses1Member5020902025-04-012025-12-31in-capmkt:OtherExpenses2Member5020902025-04-012025-12-31in-capmkt:OtherExpenses3Member5020902025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15020902025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares502090SAGCEMNOTLISTEDINE229C01021Sagar Cements LimitedMain BoardEquity2025-04-012026-03-312026-01-212026-01-13INRLakhsQuarterlyThird quarterSingle segmentCement2026-01-2115:30:002026-01-2116:30:00Not applicablefalsefalseNo such defaults on loans and debt securities2025-10-012025-12-31UnauditedStandalone4031300000506000004081900000106740000025500000-22370000027520000018170000029410000026711000004291300000-2094000000-209400000-11400000-65400000-768000000-1326000000000-1326000001800000-1308000002614000002-1.01-1.0100-1.01-1.01Notes: <BR> 1 The above standalone 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 January 21, 2026. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review of the quarter and nine months ended December 31, 2025. <BR> 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'. <BR> <BR> 3 The standalone 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 Exceptional item represents the following items which have been debited to standalone statement of profit and loss: <BR> Particulars Year ended <BR> March 31, 2025 <BR> Fuel and power cost adjustment 2,091 <BR> <BR> 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> 5 The final redemption and payment of interest of 1,500 Non-Convertible Debentures (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 NCD’s were de-listed as of May 28, 2025. <BR> <BR> 6 Subsequent to reporting date, the Investment Committee of the Board approved on January 08, 2026 an Offer for Sale (OFS) of up to 7,500,000 equity shares of Andhra Cements Limited (ACL), representing 8.14% of its equity share capital. Pursuant to this approval, the Company has made Offer for Sale (OFS) of 7,148,978 equity shares (face value Rs. 10 each) on January 09, 2026 and January 12, 2026 through Stock exchange mechanism for its investment in Andhra Cements Limited (ACL) to meet the Minimum Public Shareholding (MPS) by ACL. Accordingly, shareholding of the Company in ACL reduced from 90% to 82.24%. The aforementioned transaction does not have any effect on the Company’s standalone financial results. <BR> <BR> 7 The financial results of the Company for the quarter and nine months ended December 31, 2024 were reviewed by the predecessor auditors, who had expressed an unmodified review conclusion. The financial results of the Company for the year ended March 31, 2025 were audited by the predecessor auditors, who had expressed an unmodified audit opinion. <BR> <BR> 2025-04-012025-12-31UnauditedStandalone1238390000019700000012580900000282210000049900000-100400000826700000581300000864300000768500000012728900000-1480000000-1480000000-47600000-476000000-1004000000000-1004000005400000-950000002614000002-0.77-0.7700-0.77-0.77Power and fuel expenses1383100000Freight and forwarding expense783000000Other Expenses505000000Power and fuel expenses3753200000Freight and forwarding expense2340100000Other Expenses1591700000Remeasurement of defined benefit liability/(gain)28000002800000Remeasurement of defined benefit liability/(gain)83000008300000100000029000000018000005400000