5405752026-04-012026-06-305405752026-04-012026-06-30in-capmkt:OtherExpenses1Member5405752026-04-012026-06-30in-capmkt:OtherExpenses2Member5405752026-04-012026-06-30in-capmkt:OtherExpenses3Member5405752026-04-012026-06-30in-capmkt:OtherExpenses4Member5405752026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares540575STARCEMENTNOTLISTEDINE460H01021STAR CEMENT LIMITEDMain BoardEquity2026-04-012027-03-312026-08-072026-07-31INRLakhsQuarterlyFirst quarterSingle segmentCEMENT2026-08-0712:35:002026-08-0713:45:00Not applicable2026-04-012026-06-30UnauditedConsolidated94288890008204700095109360001321474000239200097021000774014000137546000914193000528913200085357720009751640000975164000245441000-936700023607400007390900000000739090000-986000738104000747166000-8076000746175000-807100040418000011.851.85001.851.851- 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 August 07, 2026. The same has been reviewed 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), Kopili Cement (I) Private Limited (KCIPL), Jaitaran Renewable Power Private Limited (JRPPL) and Nitesh Minerals Private Limited (NMPL). <br /> <br /> 3-The Company and one of its subsidiaries have exercised the option of concessional Income Tax rate under Section 115BAA of the Income-tax Act, 1961 with effect from April 1, 2026. Accordingly, the tax expense for the current quarter is not comparable with that of the previous periods. Further, pursuant to the amendments introduced by the Finance Act, 2026 permitting the utilisation of previously accumulated Minimum Alternate Tax (MAT) credit under the concessional tax regime, the Company has carried forward the unutilised MAT credit balance based on its assessment of future taxable profits and the expected availability of such credit for set-off. <br /> <br /> 4-During the quarter, the Group acquired 100% equity shareholding in Jaitaran Renewable Power Private Limited (JRPPL) and Nitesh Minerals Private Limited (NMPL) with effect from April 23, 2026 and April 18, 2026 respectively. Consequently, these consolidated financial results includes the financial performance of the aforesaid subsidiaries from their respective acquisition dates and have been prepared in accordance with the requirements of Ind AS 103 – Business Combinations and Ind AS 110 – Consolidated Financial Statements. <br /> <br /> 5- The Government of India notified 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, thereby consolidating 29 existing labour laws. Pursuant to the implementation of these Labour Codes, the Group had recognised a provision of Rs.579.94 lakhs during the quarter ended March 31, 2026 and Rs.1,131.97 lakhs during the year ended March 31, 2026, which had been disclosed as an exceptional Item in the respective financial results. <br /> <br /> 6- Pursuant to the approval of the Nomination & remuneration Committee and the Board of Directors at their respective meetings held on May 22, 2026, Mr. Tushar Bhajanka was redesignated from Deputy Managing Director to Managing Director & Chief Executive Officer of the Company, and his revised remuneration was approved. The Company has initiated the process of obtaining the necessary shareholders' approval through postal ballot, which is currently in progress. Pending such approval, the Company has accounted for revised remuneration amounting to Rs.277.86 lakhs in these financial results. <br /> <br /> 7- One of the subsidiaries of the Company, located in the State of Assam, is eligible for incentives in the form of reimbursement of SGST paid in cash under the applicable State Industrial Incentive Scheme. Pursuant to a notification issued by the appropriate authority of the Government of Assam, the remaining incentive entitlement has been capped on a proportionate annual basis over the balance eligible period. Accordingly, during the current quarter, the incentive income has been recognised in accordance with the revised guidelines and annual entitlement has been allocated on a systematic basis over the relevant accounting periods. <br /> <br /> 8- The figures for the quarter ended March 31, 2026 are arrived at as difference between Audited figures in respect of the full financial years and the Unaudited published figures upto nine months of the relevant financial years which were subjected to limited review by the Statutory Auditors. <br /> <br /> 9- 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". <br /> <br /> By order of the Board <br /> For Star Cement Limited <br /> <br /> Sajjan Bhajanka <br /> Chairman <br /> (DIN: 00246043) <br /> <br /> Date: August 07, 2026 <br /> Place: KolkataPower & Fuel1519634000Carriage Outward Expenses on Finished Goods1732479000Carriage Outward Expenses on clinker transfer779927000Other Expenses1257092000Re-measurement of defined benefit plan-1108000-1108000-1220000-986000