Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended 31st March, 2026 and Year ended 31st March, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Financial Results and Corporate Decisions

Audit Opinion:

Clean/Unmodified Opinion - Statutory Auditors M/S. M Anandam & Co. issued an audit report with unmodified opinion on Audited Financial Results

Key Financial Highlights [Rs. in lakhs]:

Standalone Results:

Quarter ended 31-03-2026:

  • Revenue from Operations: ₹1,482.63 lakhs (vs ₹1,985.09 lakhs in Q4 FY25 - decline of 25.3% YoY)
  • Total Income: ₹1,687.63 lakhs
  • Net Loss: ₹(443.53) lakhs (vs ₹(786.58) lakhs in Q4 FY25)
  • EPS: ₹(5.71) per share

Year ended 31-03-2026:

  • Revenue from Operations: ₹7,886.15 lakhs (vs ₹8,922.29 lakhs in FY25 - decline of 11.6% YoY)
  • Total Income: ₹8,675.08 lakhs
  • Net Loss: ₹(2,405.67) lakhs (vs ₹(1,330.53) lakhs in FY25 - loss widened by 80.8%)
  • EPS: ₹(30.95) per share
  • Other Equity: ₹17,492.41 lakhs (vs ₹20,125.63 lakhs in FY25)
  • Cash and Cash Equivalents: ₹228.74 lakhs (vs ₹3,772.72 lakhs in FY25)
  • Debt: Short-term borrowings ₹1,950.04 lakhs (vs ₹1,842.24 lakhs in FY25)

Consolidated Results:

Not Specified (Results presented are standalone)

Segment-wise Performance [Rs. in lakhs]:

Year ended 31-03-2026:

  • Cement Segment Revenue: ₹6,364.95 lakhs
  • Sugar Segment Revenue: ₹1,625.93 lakhs
  • Power Segment Revenue: ₹99.00 lakhs
  • Total Segment Revenue: ₹8,089.88 lakhs
  • Less: Inter-segment Revenue: ₹203.73 lakhs
  • Net Revenue from Operations: ₹7,886.15 lakhs

Segment Results (Profit/Loss before tax and interest):

  • Cement Segment: ₹(1,089.87) lakhs loss
  • Sugar Segment: ₹(960.18) lakhs loss
  • Power Segment: ₹(305.88) lakhs loss
  • Total Segment Loss: ₹(2,355.94) lakhs

Corporate Actions:

  • Dividend: Board recommended dividend at 30% i.e. ₹3.00 per share (face value of ₹10 each) for FY26, subject to shareholder approval
  • Record Date: 3rd August, 2026 for determining entitlement for dividend payment
  • Register of Members to remain closed from 4th August, 2026 to 10th August, 2026 (both days inclusive)

Other Significant Information:

  • The company noted implementation of four Labour Codes by Government of India on November 21, 2025, and is in process of restructuring employee compensation
  • Financial impact of Labour Code changes presented under "Employee benefits expense" in Statement of Profit and Loss
  • Company continues to monitor finalization of Central/State Rules and will provide appropriate accounting effect as needed
  • The figures of the fourth quarter are balancing figures between audited full year and unaudited results up to third quarter

Statement of Assets and Liabilities as at 31-03-2026 [Rs. in lakhs]:

Assets:

  • Property, plant and equipment: ₹4,449.22 lakhs
  • Investments: ₹3.00 lakhs
  • Other Financial Assets: ₹6,966.40 lakhs
  • Other Non-current Assets: ₹359.62 lakhs
  • Inventories: ₹3,419.71 lakhs
  • Trade Receivables: ₹1,795.72 lakhs
  • Cash & Cash equivalents: ₹228.74 lakhs
  • Bank Balances other than cash: ₹4,043.07 lakhs
  • Other Financial Assets: ₹174.89 lakhs
  • Current Tax Assets: ₹1,085.78 lakhs
  • Other Current Assets: ₹433.74 lakhs
  • Total Assets: ₹22,959.90 lakhs

Liabilities:

  • Equity Share Capital: ₹777.39 lakhs
  • Other Equity: ₹17,492.41 lakhs
  • Provisions: ₹81.79 lakhs
  • Deferred Tax Liabilities: ₹724.60 lakhs
  • Borrowings: ₹1,950.04 lakhs
  • Trade Payables: ₹815.88 lakhs (Micro enterprises: ₹6.95 lakhs, Others: ₹808.93 lakhs)
  • Other Financial Liabilities: ₹403.61 lakhs
  • Other Current Liabilities: ₹614.70 lakhs
  • Provisions: ₹99.47 lakhs
  • Total Liabilities: ₹22,959.90 lakhs

Cash Flow Statement [Rs. in lakhs]:

Year ended 31-03-2026:

  • Net cash used in operating activities: ₹(2,066.36) lakhs
  • Net cash used in investing activities: ₹(1,280.13) lakhs
  • Net cash used in financing activities: ₹(197.49) lakhs
  • Net decrease in cash and cash equivalents: ₹(3,543.98) lakhs