5324432025-10-012025-12-315324432025-04-012025-12-315324432025-10-012025-12-31in-capmkt:OtherExpenses1Member5324432025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares532443CERANOTLISTEDINE739E01017Cera Sanitaryware LimitedMain BoardEquity2025-04-012026-03-312026-02-042026-01-22INRLakhsQuarterlyThird quarterSingle segmentBuilding Products2026-02-0412:00:002026-02-0412:40:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone498974900011407900051038280007103880001983509000-204949000702392000197130009793600012878780004596867000506961000-184597000322364000124325000-3864200085683000023668100000002366810001390100025058200064488000518.3518.350018.3518.35CERA SANITARYWARE LIMITED <BR> <BR> Notes to the Statement of Unaudited Financial Results for the Quarter and Nine months ended 31st December, 2025: <BR> <BR> 1) These unaudited financial results of the Company for the quarter and nine months ended 31st December, 2025 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 4th February, 2026 The Statutory Auditors of the Company have carried out a limited review of the unaudited financial results for the quarter and nine months ended 31st December, 2025 and have issued an unmodified review report on these unaudited financial results. <BR> <BR> 2) The above unaudited 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> <BR> 4) Exceptional Items: <BR> <BR> a) The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes' which became effective from 21st November 2025. Having regard to the revised definition of wages, the Company has assessed and disclosed the incremental impact of these changes on the basis of the best available information, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has disclosed such incremental impact of Rs. 1220.42 Lakhs on account of Gratuity and Rs. 625.55 Lakhs on account of Leave salary liability under “Exceptional Items” in the statement of profit and loss for the quarter and nine months ended 31st December, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> b) During the March 2025 quarter, the Company agreed to an amicable full and final 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 up to 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> 5) During the September 2025 quarter, the Company divested its entire 51% stake in its two subsidiary LLPs, Packcart Packaging LLP (“Packcart”) and Race Polymer Arts 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. Post divestment of its investment in the 2 LLPs, there were no other subsidiaries or Associates of the Company. 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 31st December 2025. <BR> <BR> 6) Figures of the previous period have been regrouped / reclassified / restated wherever considered necessary. <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) <BR> <BR> <BR> Date : 4th February, 2026 <BR> Place : Ahmedabad2025-04-012025-12-31UnauditedStandalone140630400004657250001452876500019452570005394029000-4662400001999939000505320002871460003477451000126881140001840651000-1845970001656054000407941000-2038400038755700001268497000000012684970007609000127610600064488000598.3598.350098.3598.35Other Expenses1287878000Other Expenses3477451000-13901000-760900000139010007609000