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Lakshmi Cement LtdMain BoardEquity2025-04-012026-03-312026-05-202026-05-13INRCroresQuarterlyFourth quarterSingle segmentCementitious Matarials2026-05-2014:00:002026-05-2015:50:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-06www.jklakshmicement.comfalsefalseNot applicable. 2026-01-012026-03-31AuditedStandalone1901530000038330000019398600000306570000042520000040550000011160000005319000008423000001114200000017528600000187000000001870000000298500000189300000487800000013822000000000138220000080000001390200000620900000511.1311.130011.1311.130001.The Company has only one business segment namely "Cementitious Materials". <BR> <BR> 2. The Composite Scheme of Amalgamation & Arrangement (The Scheme), which inter-alia included the Amalgamation of Udaipur Cement Works Ltd (UCWL) & two Wholly Owned Subsidiaries namely Hansdeep Industries & Trading Company Ltd (HITCL) & Hidrive Developers and Industries Ltd (HDIL) into & with the Company had become effective from 31st July 2025 with effect from the Appointed Date of 1st April 2024. <BR> The Cost related to the Scheme (including Provision for Stamp Duty payable on Assets transferred) aggregating to Rs 35.44 Crore were provided during 2024-25 as an Exceptional Item. <BR> <BR> 3a. During FY 2023-24, the Company (Holding Company), upon signing of a Share Purchase and Shareholders Agreement (SPA) dated 9th February 2024, had acquired 85% equity stake in a subsidiary i.e. Agrani Cement Private Limited (and its three wholly owned subsidiaries, together known as Trivikram Consortium) for Rs. 325.11 Crore. The Trivikram Consortium had earlier been awarded MDO Contract for three limestone mines in Assam State (335 MT reserves approx.) by Assam Mineral Development Corporation Limited (AMDCL). Till 31st March 2025, the Company had paid Rs 130.11 Crores based on achievement of milestones as per the terms of the SPA and had accounted for balance amount of Rs. 195.00 Crore as liability. <BR> During the year ended 31st March 2026, AMDCL has cancelled the aforesaid MDO Contract on the grounds of non-compliance by the Trivikram Consortium for inducting JKLC (the Company) as an Equity Partner. <BR> The Company has initiated legal proceedings against the seller for the recovery of Rs.130 Crore and damages. Further, subsequent to the Balance Sheet date, the Company has filed petition under Section 9 of the Arbitration and Conciliation Act, 1996 before the Hon’ble High Court of Delhi for securing the recovery of above amount so paid. The notice has been issued and the next date of Hearing is 14th July, 2026. <BR> Based on the Legal Opinion & Assessment of the terms of SPA, the Management is confident of recovering the amount of Rs.130 Crore. Accordingly, considered the same as good. <BR> <BR> 3b. In view of above cancellation, the Company has derecognized the Investment of Rs. 325 Crore as an Exceptional Item and has also simultaneously written back the Unpaid Liability of Rs. 195 Crore & also recognized the amount of Rs. 130 Crore as Claims Recoverable as an Exceptional Item in the Standalone Financial Results of the Quarter & Year ended 31st March 2026. The Company has also de-recognized the Mining Rights of Rs. 325 Crore in the Consolidated Financial Results. <BR> <BR> 3c. During the Quarter ended 31st March 2026, the Company has been declared the Preferred Bidder for Three Limestone Blocks measuring total area of 605 Hectares by AMDCL (including 2 Mines earlier allotted under the MDO Agreement to Trivikram Consortium) in the State of Assam. Subsequent to the year ended 31st March 2026, the Company has paid the required Upfront amount of Rs. 12.32 Crore in respect of above three Limestone Blocks. <BR> <BR> 4. The Government of India notified the four Labour Codes (New Labour Codes) effective from 21st November 2025. On the basis of Central Rules, FAQs issued by the Ministry of Labour & Employment (MoLE) and Draft Rules issued by certain States, the Company has assessed the incremental impact towards retiral obligations at Rs. 19.09 Crore and disclosed the same as an Exceptional Item during the quarter ended 31st December 2025 in line with the guidance provided by the Institute of Chartered Accountants of India. The Company continues to monitor developments relating to the New Labour Codes and would provide appropriate accounting effect, as needed. <BR> <BR> 5. During the Quarter and Year ended 31st March 2026, NECEM Cement Limited has become Subsidiary w.e.f 27th March 2026 with the Company acquiring its 77.96% Equity Stake & has recognized the Goodwill of Rs. 18.83 Crore in the Consolidated Financial Results. <BR> <BR> 6. The Board has recommended a dividend of Rs. 6.50 per equity share i.e. 130% for the Financial Year ended 31st March 2026, subject to approval of Shareholders. <BR> <BR> 7. The figures for the previous periods have been regrouped / rearranged wherever necessary. The figures of Last Quarters are the Balancing Figures between Audited Figures in respect of the Full Financial Year and the Published Year to Date Figures up to the Third Quarter of the Relevant Financial Years. <BR> <BR> 8. 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