5321412026-04-012026-06-305321412026-04-012026-06-30in-capmkt:OtherExpenses1Member5321412026-04-012026-06-30in-capmkt:OtherExpenses2Member5321412026-04-012026-06-30in-capmkt:OtherExpenses3Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares532141ACLNOTLISTEDINE666E01020ANDHRA CEMENTS LIMITEDMain BoardEquity2026-04-012027-03-312026-07-272026-07-16INRLakhsQuarterlyFirst quarterSingle segmentCement2026-07-2712:30:002026-07-2713:40:00Not applicablefalsefalseNot applicable2026-04-012026-06-30UnauditedStandalone142170000011900000143360000017740000001611000004260000031940000020760000010032000001911300000-4777000000-4777000000-118400000-1184000000-3593000000000-359300000200000-35910000092170000010-3.9-3.900-3.9-3.9000Notes: <br /> 1 <br /> 2 <br /> 3 <br /> 4 <br /> 5 <br /> 6 <br /> 7 <br /> For Andhra Cements Limited <br /> Dr. S. Anand Reddy <br /> (Managing Director) <br /> Basis the approval of the Investment Committee of the Board of Sagar Cements Limited’s (‘Parent company’) accorded on January 08, 2026 and March 16, 2026 for Offer for Sale (OFS) equity <br /> 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, <br /> 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 <br /> Parent company in ACL reduced from 90.00% to 75.00%. <br /> The Board of Directors of the Company in their meeting held on June 05 2026, have considered and approved the proposed Scheme of Amalgamation ('Scheme") wherein the Company would <br /> merge into Sagar Cement Limited (Parent Company) with effect from April 01, 2026 (‘the Appointed Date”) under Sections 230 to 232 and other applicable provisions of the Companies Act, <br /> 2013, and other rules and regulations framed thereunder ("Scheme"). The aforesaid Scheme is subject to the approval of Stock Exchanges, SEBI, Shareholders and Creditors of the respective <br /> companies and National Company Law Tribunal, and such other approvals, permissions, and sanctions of regulatory and other authorities as may be necessary. <br /> 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 <br /> business losses, unabsorbed depreciation, and unused tax credits. In the previous year, the Company opted to be taxed under Section 115BAA of the Income-tax Act, 1961; accordingly, deferred <br /> 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 <br /> 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 /> Place: Hyderabad <br /> Date: July 27, 2026 <br /> The 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") <br /> 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 <br /> and Disclosure Requirements) Regulations, 2015, as amended. <br /> The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year-to-date figures up to <br /> the third quarter of the respective financial years. <br /> The Company 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 /> The above unaudited financial results of Andhra Cements Limited ("the Company") as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on July <br /> 27, 2026. The statutory auditorsPower and fuel expense491400000Freight and forwarding expense335500000Other expenses176300000-2000000200000