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The Statutory Auditors have issued an unmodified audit opinion on these financial results. <BR> <BR> 2) The above audited 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) The figures for the quarters ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial years which were subjected to limited review. <BR> <BR> 5) Exceptional Items: <BR> <BR> a) The Government of India had 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. However, the new Rules are yet to be notified even as on date. <BR> <BR> During the quarter ended December 2025, based on its preliminary understanding of the new Labour Codes, the Company recognised a provision of Rs. 1845.97 lakhs towards incremental estimated liabilities for past service cost relating to gratuity and leave, which was disclosed under “Exceptional items”. <BR> <BR> Thereafter, based on subsequent FAQ’s and clarifications issued by the Ministry of Labour, deliberations at various forums and also professional advice obtained based on detailed examination of final wage structure and the various provisions of the above new Labour Codes, the Company, based on Actuarial Valuation, has determined that the incremental estimated liabilities as on March 31, 2026 on account of past service cost in relation to Gratuity and Leave liability amounted to only Rs. 780.68 Lakhs. Hence the excess provision of Rs. 1065.29 Lakhs in December 2025 quarter has been reversed in the March 2026 quarter under “Exceptional items”. The net impact of such reassessment has been appropriately accounted for in the statement of profit and loss. <BR> <BR> The Company continues to monitor the finalisation of Central / State Rules and further clarifications from the Government on other aspects of the Labour Codes and will account for any additional impact, if required, based on such developments. <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> 6) 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 and year ended 31st March 2026. <BR> <BR> 7) The Board of Directors at its meeting held on 8th May, 2026 has recommended a dividend of Rs. 75 /- per fully paid-up equity share of Rs. 5 /- each for the financial year 2025-26. <BR> <BR> 8) Figures of the previous periods 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> Date : 8th May, 2026 <BR> Place : Ahmedabad2025-04-012026-03-31AuditedStandalone2050119800052859100021029789000266251400075941120001264120002594324000646780003865750004831981000182605960002769193000-7806800026911250006054270004384200064926900002041856000000020418560003191000204504700064488000514658897000158.31158.3100158.31158.31Other expenses1354530000Other 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company as per Company's Employee loan / advance policy.Cera Sanitaryware Limited******Hemal Sadiwala******Key management personnel of entityRemunerationAs approved by the Board254500000Includes Share Based Payments.Cera Sanitaryware Limited******Indian Council of Sanitaryware Manufactures******Entities with joint control or significant influence over entityAny other transactionOther Services100000Approved by Audit Committee10000000195321000AuditedtrueSinghi & Co.true2028-08-31