5020902026-01-012026-03-315020902026-03-315020902025-03-315020902025-04-012026-03-315020902026-01-012026-03-31in-capmkt:OtherExpenses1Member5020902026-01-012026-03-31in-capmkt:OtherExpenses2Member5020902026-01-012026-03-31in-capmkt:OtherExpenses3Member5020902025-04-012026-03-31in-capmkt:OtherExpenses1Member5020902025-04-012026-03-31in-capmkt:OtherExpenses2Member5020902025-04-012026-03-31in-capmkt:OtherExpenses3Member5020902026-03-31OtherNoncurrentFinancialAssetsDomain15020902026-03-31OtherNoncurrentFinancialAssetsDomain25020902026-03-31OtherNoncurrentAssetsDomain15020902026-03-31OtherCurrentFinancialAssetsDomain15020902026-03-31OtherCurrentAssetsDomain15020902026-03-31OtherNoncurrentFinancialLiabilitiesDomain15020902026-03-31OtherNoncurrentLiabilitiesDomain15020902026-03-31OtherCurrentFinancialLiabilitiesDomain15020902026-03-31OtherCurrentLiabilitiesDomain15020902026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15020902025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15020902026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares502090SAGCEMNOTLISTEDINE229C01021SAGAR CEMENTS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-132026-05-04INRLakhsQuarterlyFourth quarterSingle segmentCement2026-05-1316:30:002026-05-1318:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated78696000001119000007981500000143000000009100000038950000053090000066260000051437000008247700000-2662000000-266200000-94000000-1172700000-12667000000100050000000001000500000-420000099630000087600000012450000087140000012490000026140000027.657.65007.657.65Notes: <BR> 1 The above consolidated audited 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 May 13, 2026. The above results have been subjected to audit by the statutory auditors of the Company. The statutory auditors have expressed an unmodified opinion on these results. <BR> 2 The Group 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 consolidated audited 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> 4 The consolidated unaudited financial results includes the results of the Parent and its subsidiaries together referred to as "the Group": <BR> a. Sagar Cements Limited (Parent company) <BR> b. Sagar Cements (M) Private Limited (Subsidiary company) <BR> c. Andhra Cements Limited (Subsidiary company) <BR> <BR> 5 Exceptional item represents the following items which have been debited to consolidated statement of profit and loss: <BR> Particulars Year ended <BR> March 31, 2025 <BR> Fuel and power cost adjustment (Refer note below) 2,717 <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> 6 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> 7 Basis the approval of the Investment Committee of the Bord of Sagar Cements Limited’s (‘Parent company’) accorded on January 08, 2026 and March 16, 2026 for Offer for Sale (OFS) equity shares of Andhra Cements Limited (ACL), the parent company has made OFS of 1,38,25,821 equity shares (face value Rs. 10 each) on various dates i.e., January 09, 2026, January 12, 2026, March 17, 2026 and March 18, 2026 through Stock exchange mechanism for its investment in ACL to meet the Minimum Public Shareholding (MPS) by ACL. Accordingly, shareholding of the Parent company in ACL reduced from 90.00% to 75.00%. <BR> <BR> 8 The Board of Directors of the Parent company in their meeting on March 30, 2026 have accorded in-principle approval of Amalgamation of the Andhra Cements Limited, Subsidiary Company with the Parent company, subject to necessary approval from the authorities concerned under section 230 and 232 of the Companies Act, 2013. <BR> <BR> 9 The recognition of deferred tax assets is based on projected future taxable income, which provides convincing evidence that sufficient taxable profits will be available to utilise carried-forward business losses, unabsorbed depreciation, and unused tax credits. During the year, the Group opted to be taxed under Section 115BAA of the Income-tax Act, 1961; accordingly, deferred tax assets and liabilities have been remeasured using the tax rates expected to apply when the underlying temporary differences reverse. Any reversal of deferred tax liabilities is expected to be substantially offset against the reversal of deferred tax assets, and the resulting impact of the remeasurement has been recognised in the Statement of Profit and Loss. <BR> <BR> 10 The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited consolidated figures in respect of the full financial year and the published unaudited year to date consolidated figures up to the third quarter of the respective financial years. <BR> 11 The results for the year ended March 31, 2025 have been audited and for the quarter ended March 31, 2025 have been reviewed by the predecessor auditors. The predecessor auditors of the Company have expressed an unmodified opinion on the financial results for the year ended March 31, 2025 and have issued an unmodified conclusion in respect of the limited review of the quarter ended March 31, 2025. <BR> <BR> 12 Certain comparative period amounts have been regrouped/ reclassified to conform to the current period presentation. The regrouping has no impact on the total assets, equity, profit or total comprehensive income of the comparative period. <BR> 2025-04-012026-03-31AuditedConsolidated2650020000021550000026715700000483180000002047000001491900000196950000023965000001705190000027946300000-12306000000-1230600000-94000000-1129300000-12233000000-73000000000-7300000-700000-8000000-110700000103400000-111400000103400000261400000216667800000-0.06-0.0600-0.06-0.06Power and fuel expense2547900000Freight and forwarding expense1555800000Other Expenses1040000000Power and fuel expense8573700000Freight and forwarding expense5174100000Other Expenses3304100000305498000001157700000540600000416200000779400000000009800000669500000679300000226290000010675000003745340000031271000000225940000035200000151700000680000012514000003704500000487000007190000007599300000004505270000026140000016667800000169292000001680000000186092000001257220000000011616000001373380000030590000034580000000143855000004511300000714300000274570000034600000002929700000109010000001073100000839000000012058000000002644350000045052700000Other non-current financial assets522000000Othe tax assets (net)147500000Other non-current assets1067500000Other current financial assets1251400000Other current assets719000000Other non-current financial liabilities1161600000Other current liabilities0Other current financial liabilities2929700000Other current liabilities10731000001969500000-391100000-2573000000-3972000000-277400000002020000000-2429000000239650000006740000005106000000970000001052000000-13200000000-86000000033854000002154800000000-8000000215560000000000000721000004233100000000000000000010000000000651000000-24600000-412150000000000000396600000016003000001283000000181760000008764000001296200000-6697000000-66970000070490000035200000Remeasurement of defined benefits plan-7300000-7300000Remeasurement of defined benefits plan-1200000-1200000-3100000-50000000-4200000-700000AuditedtrueDeloitte Haskins & Sellstrue2028-04-30