SAURASHCEM2026-01-012026-03-31SAURASHCEM2026-03-31SAURASHCEM2025-03-31SAURASHCEM2025-04-012026-03-31SAURASHCEM2026-01-012026-03-31in-capmkt:OtherExpenses1MemberSAURASHCEM2026-01-012026-03-31in-capmkt:OtherExpenses2MemberSAURASHCEM2026-01-012026-03-31in-capmkt:OtherExpenses3MemberSAURASHCEM2026-01-012026-03-31in-capmkt:OtherExpenses4MemberSAURASHCEM2025-04-012026-03-31in-capmkt:OtherExpenses1MemberSAURASHCEM2025-04-012026-03-31in-capmkt:OtherExpenses2MemberSAURASHCEM2025-04-012026-03-31in-capmkt:OtherExpenses3MemberSAURASHCEM2025-04-012026-03-31in-capmkt:OtherExpenses4MemberSAURASHCEM2026-03-31OtherNoncurrentFinancialAssetsDomain1SAURASHCEM2026-03-31OtherNoncurrentAssetsDomain1SAURASHCEM2026-03-31OtherCurrentFinancialAssetsDomain1SAURASHCEM2026-03-31OtherCurrentAssetsDomain1SAURASHCEM2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1SAURASHCEM2026-03-31OtherCurrentFinancialLiabilitiesDomain1SAURASHCEM2026-03-31OtherCurrentFinancialLiabilitiesDomain2SAURASHCEM2026-03-31OtherCurrentLiabilitiesDomain1SAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments1MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments2MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments3MemberSAURASHCEM2025-04-012026-03-31in-capmkt:ReportableSegments1MemberSAURASHCEM2025-04-012026-03-31in-capmkt:ReportableSegments2MemberSAURASHCEM2025-04-012026-03-31in-capmkt:ReportableSegments3MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments1MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments2MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments3MemberSAURASHCEM2025-04-012026-03-31in-capmkt:ReportableSegments1MemberSAURASHCEM2025-04-012026-03-31in-capmkt:ReportableSegments2MemberSAURASHCEM2025-04-012026-03-31in-capmkt:ReportableSegments3MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments1MemberSAURASHCEM2026-03-31in-capmkt:ReportableSegments1MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments2MemberSAURASHCEM2026-03-31in-capmkt:ReportableSegments2MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments3MemberSAURASHCEM2026-03-31in-capmkt:ReportableSegments3MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments1MemberSAURASHCEM2026-03-31in-capmkt:ReportableSegments1MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments2MemberSAURASHCEM2026-03-31in-capmkt:ReportableSegments2MemberSAURASHCEM2026-01-012026-03-31in-capmkt:ReportableSegments3MemberSAURASHCEM2026-03-31in-capmkt:ReportableSegments3MemberSAURASHCEM2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SAURASHCEM2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2SAURASHCEM2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SAURASHCEM2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2SAURASHCEM2026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares502175SAURASHCEMNAINE626A01014SAURASHTRA CEMENT LIMITEDMain BoardEquity2025-04-012026-03-312026-05-122026-04-23INRLakhsQuarterlyFourth quarterMulti segment2026-05-1211:30:002026-05-1213:35:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated446646700041174000450764100083836300046127000-333440002666610002165100012124100030840400004344739000162902000-3556400012733800027384000-88341000-6095700001882950000000188295000798000189093000188295000018909300001112873000101.691.69001.691.691. The above Audited Financial Results for the quarter and year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 12, 2026. <BR> <BR> 2. Consolidated Financial Results include results of Agrima Consultants International Limited (a wholly owned subsidiary). <BR> <BR> 3. The Company operates in two reportable segment i.e. in the business of (i) cement and cement related products and (ii) paints, as per Ind AS 108 - Operating Segment. <BR> <BR> 4. The Company has allotted 34,123 Equity Shares of Rs. 10 each during the quarter ended March 31, 2026 under Saurashtra Employee Stock Option Scheme 2017. During the quarter, all the options granted under the scheme have either been exercised, lapsed, or forfeited. Accordingly, no stock options remain outstanding as at March 31, 2026. <BR> <BR> 5. The Ministry of Labour & Employment (MoLE), Government of India, has notified the implementation of four Labour Codes, namely 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 21st November 2025. <BR> The Company has assessed and disclosed the incremental impact of these changes based on the best information available, 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 presented such incremental impact of Rs. 655.73 Lakhs as "Statutory impact of new Labour Codes" under "Exceptional Items". <BR> The Company continues to monitor the finalisation of relevant rules and clarifications issued by the Government and shall appropriately account for additional impact, if any, arising from future developments. <BR> <BR> 6. The Company has identified certain assets pertaining to the Cement & Cement related products Division, classified under, asset class: Buildings & Jetty, for which the management has committed to plan to sale the same and these assets are available for immediate sale in their present condition. The gross block of such assets amounted to Rs. 1,544.45 lakhs and the accumulated depreciation amounted to Rs. 42.81 lakhs. Said assets are measured at the lower of their carrying amount and fair value less estimated costs to sell. <BR> During FY 2025-26, the Company recognised an impairment loss of Rs. 355.64 lakhs in respect of these assets, which has been disclosed as “Exceptional Items” and the carrying value amounting to Rs. 1,146.00 Lakhs has been disclosed as “Assets classified as held for sale”. <BR> <BR> 7. Pursuant to the enactment of the Finance Act, 2026, the Company has decided to opt for New Tax Regime u/s 200 of the Income-tax Act, 2025 w.e.f. tax year 2026-27. Accordingly, the applicable corporate tax rate from tax year 2026-27 will be changed to 25.17%. In line with Ind AS 12 - Income Taxes, all Deferred Tax Assets and Liabilities as at the reporting date have been measured at the new tax rate expected to apply from tax year 2026-27 onwards during which the underlying temporary differences are expected to be reversed. <BR> <BR> 8. The figures for the quarter ended March 31, as reported in these financial results are balancing figures between the audited figures in respect of the Financial Year and year to date figures upto the end of the third quarter of the Financial Year.2025-04-012026-03-31AuditedConsolidated166603870001860330001684642000031852810001682210006920600011919120001016820004422860001152090800016679496000166924000-1011370006578700028082000-106478000-7839600001441830000000144183000-22220001419610001441830000141961000011128730001085034900001.31.3001.31.3Stores and Repairs225765000Freight and Forwarding797608000Power and Fuel1496303000Others564364000Stores and Repairs1041000000Freight and Forwarding3220096000Power and Fuel5514864000Others17449480008822008000367113000222470002378880005733000180000014950006840400070079000265985000979105300024760910000101210000078707400014488110002165000226930003272843000438770001809190005973730000114600000158793830001112873000850349000096163630009616363000305596000325800030885400028557000060684900012012730007563140001737560001836101000200985700067626400034424350001525150000941400002200005061747000626302000015879383000Other Financial Assets68404000Other non-current assets265985000Other Financial Assets22693000Other current assets180919000Lease Liabilities3258000Lease Liabilites4070000Other Financial Liabilities672194000Other current liabilities1525150000Cement and Cement Related Products4239408000Paints227059000Others - Subsidiary Company0Cement and Cement Related Products15898867000Paints761520000Others - Subsidiary Company0446646700016660387000446646700016660387000Cement and Cement Related Products245953000Paints-96200000Others - Subsidiary Company-764000Cement and Cement Related Products421480000Paints-251433000Others - Subsidiary Company-25780001489890001674690002165100010168200012733800065787000Cement and Cement Related Products14888845000Paints980920000Others - Subsidiary Company961800015879383000015879383000Cement and Cement Related Products5991292000Paints271694000Others - Subsidiary Company3400062630200000626302000010168200037159000-83780000-152483000-7513000000-9031800000044228600002955400000040919000800012160500000010570000878950000360247000426034000000615080000364526000000000001178800029346400000000000000000000800012813700003411350001876040000000005030000110848000393944000560600008078300000-3689820001831480000183148000603926000787074000Remeasurement of defined benefit plan1677000Effect of measuring equity instruments on fair value-30001674000Remeasurement of defined benefit plan-2968000Effect of measuring equity instruments on fair value-1000-2969000876000-747000798000-2222000AuditedtrueM/s. Manubhai and Shah LLPtrue2028-02-29