5324432026-04-012026-06-305324432026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares532443CERANOTLISTEDINE739E01017Cera Sanitaryware LimitedMain BoardEquity2026-04-012027-03-312026-08-072026-07-27INRLakhsQuarterlyFirst quarterSingle segmentBuilding Products2026-08-0711:30:002026-08-0712:05:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone48598160002128720005072688000830528000176586800035623000783705000126840009422500095192500044745580005981300000598130000109223000358030001450260000453104000000045310400082300045392700064488000535.1335.130035.1335.13CERA SANITARYWARE LIMITED <br /> <br /> Notes to the Statement of Unaudited Financial Results for the Quarter ended 30th June, 2026: <br /> <br /> 1) These unaudited financial results of the Company for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 7th August, 2026. The Statutory Auditors of the Company have carried out a limited review of the unaudited financial results for the quarter ended 30th June, 2026 and have issued an unmodified review report on these unaudited financial results. <br /> <br /> 2) The above unaudited financial results have been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards (“Ind AS”) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended thereafter and other recognized accounting practices and policies to the extent applicable. <br /> <br /> 3) The figures for the quarter ended 31st March, 2026 are the balancing figures between the audited figures in respect of full financial year ended 31st March, 2026 and the unaudited year to date figures up to the third quarter ended 31st December, 2025. <br /> <br /> 4) The Company operates mainly in manufacturing of “Building Products” and all other activities are incidental thereto which have similar risk and return. Further, the sales are substantially in the domestic market. Accordingly, there are no separate reportable segments as required under Ind AS 108 “Operating Segment”. <br /> <br /> 5) During the financial year ended March 31, 2026, pursuant to the implementation of the New Labour Codes effective from November 21, 2025, the Company had recognised and subsequently reassessed the estimated incremental liabilities towards past service cost relating to gratuity and leave benefits. <br /> <br /> Based on its preliminary understanding of the New Labour Codes, the Company had recognised a provision of Rs.1845.97 lakhs during the quarter ended December 31, 2025, which was disclosed under "Exceptional Items". Subsequently, based on the FAQs and clarifications issued by the Ministry of Labour, deliberations at various forums, professional advice and actuarial valuation carried out after detailed examination of the final wage structure and relevant provisions of the New Labour Codes, the Company reassessed the incremental estimated liabilities as at March 31, 2026 at Rs.780.68 lakhs. Accordingly, the excess provision of Rs.1065.29 lakhs was reversed during the quarter ended March 31, 2026 and disclosed under "Exceptional Items". <br /> <br /> The Company continues to monitor the finalisation of Central / State Rules and further clarifications from the Government on other aspects of the Labour Codes and will account for any additional impact, if required, based on such developments. <br /> <br /> 6) During the quarter ended 30th June, 2026, the ESOP Trust (Cera Sanitaryware Employees Welfare Trust) has transferred 2011 equity shares of face value of Rs.5/- each upon exercise of stock options issued under ESOS 2024 to eligible employees. <br /> <br /> 7) The Board of Directors of the Company recommended a dividend of Rs. 75 /- per fully paid-up equity share of Rs.5/- each for financial year 2025-26 at its meeting held on 8th May, 2026. The same was approved by the shareholders in the Annual General Meeting of the Company held on 23rd July, 2026. <br /> <br /> 8) Figures of the previous period have been regrouped / reclassified / restated wherever considered necessary. <br /> <br /> Date: 7th August, 2026 <br /> Place: Ahmedabad <br /> <br /> By the Order of the Board of Directors <br /> For Cera Sanitaryware Limited <br /> <br /> <br /> Anupam Gupta <br /> Executive Director (Technical) <br /> (DIN: 09290890)Other Expenses951925000-8230000823000