5405752025-10-012025-12-315405752025-04-012025-12-315405752025-10-012025-12-31in-capmkt:OtherExpenses1Member5405752025-10-012025-12-31in-capmkt:OtherExpenses2Member5405752025-10-012025-12-31in-capmkt:OtherExpenses3Member5405752025-10-012025-12-31in-capmkt:OtherExpenses4Member5405752025-04-012025-12-31in-capmkt:OtherExpenses1Member5405752025-04-012025-12-31in-capmkt:OtherExpenses2Member5405752025-04-012025-12-31in-capmkt:OtherExpenses3Member5405752025-04-012025-12-31in-capmkt:OtherExpenses4Member5405752025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15405752025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares540575STARCEMENTNOTLISTEDINE460H01021STAR CEMENT LIMITEDMain BoardEquity2025-04-012026-03-312026-02-062026-01-28INRLakhsQuarterlyThird quarterSingle segmentCEMENT2026-02-0612:45:002026-02-0614:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated880003400048759000884879300013676620000-171656000699424000121493000911816000487964100078083800001040413000-552030009852100002007230004247200024319500007420150000000742015000-3137000738878000749210000-7195000746069000-719100040418000011.851.85001.851.85Notes to Financial Results: <BR> <BR> 1. The above financial results has been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules made thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on February 6, 2026. The same has been reviewed by the Statutory Auditors of the Company. <BR> <BR> 2. The consolidated results include the results of its subsidiaries viz. Star Cement Meghalaya Limited (SCML), Star Century Global Cement Private Limited (SCGCPL), Star Smart Building Solutions Limited (SSBSL) [formerly known as Star Cement (I) Limited {SCIL}], Star Cement North East Limited (SCNEL), Ri Pnar Cement Private Limited (RPCPL) and Kopili Cement (I) Private Limited (KCIPL). <BR> <BR> 3. The Government has notified four Labour Codes the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 with effect from November 21, 2025, consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed the impact of these changes and a sum of Rs 552.03 lakhs has been recognised and shown as an exceptional item.The Group continues to monitor the finalisation of Central and State Rules and clarifications from the Government on Labour Codes and will review the estimates accordingly. <BR> <BR> 4. The Board of Directors, at its meeting held on February 6, 2026, has declared 2nd interim dividend of Rs. 1 per share. <BR> <BR> 5. The Group is primarily engaged in the manufacturing and sale of cement and cement-related products. There are no separate reportable segments as per Ind AS 108, Operating Segments. <BR> <BR> By order of the Board <BR> For Star Cement Limited <BR> <BR> Sajjan Bhajanka <BR> Chairman <BR> (DIN: 00246043) <BR> <BR> Date: February 6, 2026 <BR> Place: Kolkata2025-04-012025-12-31UnauditedConsolidated260293620001014400002613080200035124670000-2693160002082268000333726000266594700014495186000228202780003310524000-5520300032553210006425630001784490008210120000243430900000002434309000-997400024243350002453259000-189500002443270000-1893500040418000016.076.07006.076.07Power & Fuel1257866000Carriage Outward on Finished Goods1676184000Carriage Outward on internal clinker transfer829729000other expenses1115862000Power & Fuel4001857000Carriage Outward on Finished Goods4713912000Carriage Outward on internal clinker transfer2437239000other expenses3342178000Items that will not be reclassified to Profit & loss account-3137000-3137000Items that will not be reclassified to Profit & loss account-9974000-99740000000-3137000-9974000