5405752026-01-012026-03-315405752026-03-315405752025-03-315405752025-04-012026-03-315405752026-01-012026-03-31in-capmkt:OtherExpenses1Member5405752026-01-012026-03-31in-capmkt:OtherExpenses2Member5405752026-01-012026-03-31in-capmkt:OtherExpenses3Member5405752026-01-012026-03-31in-capmkt:OtherExpenses4Member5405752025-04-012026-03-31in-capmkt:OtherExpenses1Member5405752025-04-012026-03-31in-capmkt:OtherExpenses2Member5405752025-04-012026-03-31in-capmkt:OtherExpenses3Member5405752025-04-012026-03-31in-capmkt:OtherExpenses4Member5405752026-03-31OtherNoncurrentFinancialAssetsDomain15405752026-03-31OtherNoncurrentAssetsDomain15405752026-03-31OtherNoncurrentAssetsDomain25405752026-03-31OtherCurrentFinancialAssetsDomain15405752026-03-31OtherCurrentAssetsDomain15405752026-03-31OtherNoncurrentFinancialLiabilitiesDomain15405752026-03-31OtherNoncurrentLiabilitiesDomain15405752026-03-31OtherCurrentFinancialLiabilitiesDomain15405752026-03-31OtherCurrentFinancialLiabilitiesDomain25405752026-03-31OtherCurrentLiabilitiesDomain15405752026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15405752025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15405752026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15405752025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15405752026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares540575STARCEMENTNOTLISTEDINE460H01021STAR CEMENT LIMITEDMain BoardEquity2025-04-012026-03-312026-05-222026-05-11INRLakhsQuarterlyFourth quarterSingle segmentCEMENT2026-05-2213:30:002026-05-2215:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated11735511000911690001182668000014479680002321000267337000690014000129319000986920000617711500097009940002125686000-5799400020676920003785690002188730005974420000147025000000001470250000419200014744420001480983000-107330001485171000-1072900040418000013.663.66003.663.661- The above financial results has been prepared in accordance with Indian Accounting Standard (IND AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended). The above results were reviewed by the Audit Committee and approved by Board of Directors at their respective meeting held on May 22, 2026. The same has been audited by the Statutory Auditors of the Company. <BR> <BR> 2-The Consolidated results include results of its subsidiaries 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 (KCPL). <BR> <BR> 3-The Company and its one subsidiary have evaluated the option under Section 115BAA (introduced by the Taxation Laws (Amendment) Ordinance, 2019) to pay tax at a concessional rate of 22% plus surcharge and cess and intends to transition from April 1, 2026. In line with Ind AS 12, deferred tax balances have been re-measured which has resulted in a gain of Rs. 600.46 lakhs and Rs. 507.91 lakhs in the Standalone financial results and Consolidated financial results respectively. Furthermore, pursuant to the amendments introduced by the Finance Act, 2026, which permit the utilization of previously accumulated Minimum Alternate Tax (MAT) credit under the concessional tax regime, the Company has continued carrying the unutilised MAT credit balances as on March 31, 2026 on the basis of its projection of future taxable profits. <BR> <BR> 4- The Government of India has notified 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 November 21, 2025 consolidating 29 existing labour laws. Pursuant to such notification, the Group had recognised a provision of Rs. 552.03 lakhs during the quarter ended December 31, 2025 and disclosed the same as an Exceptional Item. Based on subsequent FAQs and clarifications issued by the Ministry of Labour and further examination of its employees salary structure, the Group has reassessed the impact at Rs. 1131.97 lakhs. Accordingly, an additional sum of Rs. 579.94 lakhs has been charged and shown as an Exceptional Item during the quarter ended March 31, 2026. <BR> <BR> The Group continues to monitor further notifications and clarifications relating to the Labour Codes and will account for the impact, if any, accordingly. <BR> <BR> 5- During the quarter ended March 31, 2026, SCNEL has commenced cement production in its grinding unit located at Silchar, Assam, with an installed capacity of 2 Million Tons per annum. <BR> <BR> 6-The figures for the quarter ended March 31, 2026 and March 31, 2025 are arrived at as difference between Audited figures in respect of the full financial years and the <BR> Unaudited published figures upto nine months of the relevant financial years which were subjected to limited review by the Statutory Auditors. <BR> <BR> 7-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". 2025-04-012026-03-31AuditedConsolidated377648730001926090003795748200049604350002321000-19790002772282000463045000365286700020672301000325212720005436210000-1131970005323013000102113200039732200014184540000390455900000003904559000-578200038987770003934242000-296830003928441000-296640004041800001315078480009.739.73009.739.73Power &fuel1577199000Carriage Onward on finished goods2174616000Carriage Onward internal Clinker transfer1028045000Other Expenses1397255000Power &fuel5579056000Carriage Onward on finished goods6888528000Carriage Onward internal Clinker transfer3465284000Other Expenses4739433000258929790001123985000004884100000025836260000172064000270245000302593500020346500002327408000344537980004656051000024164880001313630001115349000018826260005545826000018128950001201477200000464685700004041800003150784800031912028000-3121600031880812000493186100000091192000502305300024478000012422400053920570009300110001296900000127517600025720760003247489000674957600024049760001178900029360000091957010001458775800046468570000Other non-current financial assets270245000Non current tax assets256768000Other non-current assets2070640000Other current financial assets1882626000Other current assets1812895000Lease Liability91192000Other non-current liabilities124224000Lease Liability80179000Other current financial liabilities3167310000Other current liabilities2404976000463045000-211324000-4270120000-45456200000002692740000711660000365286700005933000000001166680000000-154900016475600003415926000873893900000010903680000764857100000000000648440004931995000000000000000014000000000042580000-3556340000-84332330000000000028800070009950520007980500080836100047922700000517562000-2671000000-267100000398463000131363000Amount not reclassified to Profit and loss41920004192000Amount not reclassified to Profit and loss-5782000-578200000Items that will be reclassified to Profit or Loss00Items that will be reclassified to Profit or Loss00004192000-5782000AuditedtrueSinghi & Co.true2028-08-31