Key Financial Results - Standalone (₹ in lakhs)
Quarter Ended June 30, 2026 (Unaudited)
- Revenue from operations: ₹47,181
- Other income: ₹859
- Total income: ₹48,040
- Total expenses: ₹48,403
- Loss before tax: ₹(363)
- Tax expense: ₹(74) [Current tax: ₹0, Deferred tax: ₹(74)]
- Net loss for the quarter: ₹(289)
- Other comprehensive income: ₹(3)
- Total comprehensive income: ₹(292)
- Basic EPS: ₹(0.22)
- Diluted EPS: ₹(0.22)
Comparative Standalone Figures
Quarter Ended March 31, 2026 (Audited)
- Revenue from operations: ₹52,991
- Net profit for the quarter: ₹4,361
- Basic EPS: ₹3.34
Quarter Ended June 30, 2025 (Unaudited)
- Revenue from operations: ₹43,575
- Net profit for the quarter: ₹1,144
- Basic EPS: ₹0.88
Year Ended March 31, 2026 (Audited)
- Revenue from operations: ₹1,76,830
- Net profit for the year: ₹3,357
- Basic EPS: ₹2.57
Key Financial Results - Consolidated (₹ in lakhs)
Quarter Ended June 30, 2026 (Unaudited)
- Revenue from operations: ₹70,607
- Other income: ₹238
- Total income: ₹70,845
- Total expenses: ₹74,504
- Loss before tax: ₹(3,659)
- Tax expense: ₹(849) [Current tax: ₹0, Deferred tax: ₹(849)]
- Net loss for the quarter: ₹(2,810)
- Other comprehensive income: ₹(2)
- Total comprehensive income: ₹(2,812)
- Loss attributable to equity shareholders: ₹(2,311)
- Loss attributable to non-controlling interest: ₹(499)
Comparative Consolidated Figures
Quarter Ended March 31, 2026 (Audited)
- Revenue from operations: ₹78,696
- Net profit for the quarter: ₹10,005
- Profit attributable to equity shareholders: ₹8,760
Quarter Ended June 30, 2025 (Unaudited)
- Revenue from operations: ₹67,066
- Net profit for the quarter: ₹749
- Profit attributable to equity shareholders: ₹122
Key Corporate Developments
Offer for Sale (OFS) Activity
- Based on Investment Committee approval on January 8, 2026 and March 16, 2026
- Company sold 1,38,25,821 equity shares (face value ₹10 each) of Andhra Cements Limited through stock exchange mechanism
- Sales executed on January 9, 2026, January 12, 2026, March 17, 2026 and March 18, 2026
- Shareholding in Andhra Cements reduced from 90.00% to 75.00%
- Purpose: To meet Minimum Public Shareholding (MPS) requirements for Andhra Cements
Amalgamation Scheme
- Board approved proposed Scheme of Amalgamation on June 5, 2026
- Andhra Cements Limited (subsidiary) to merge into Sagar Cements Limited
- Appointed Date: April 1, 2026
- Scheme subject to approvals from Stock Exchanges, SEBI, shareholders, creditors, NCLT, and other regulatory authorities
- Scheme being implemented under Sections 230-232 of Companies Act, 2013
Tax Treatment
- Company opted to be taxed under Section 115BAA of Income-tax Act, 1961 in previous year
- Deferred tax assets and liabilities remeasured using tax rates expected when temporary differences reverse
- Reversal impact recognized in Statement of Profit and Loss
Operational Details
- Single reportable business segment: "cement and cement related products" as per Ind AS 108
- Consolidated results include: Sagar Cements Limited (Parent), Andhra Cements Limited (Subsidiary), Sagar Cements (M) Private Limited (Subsidiary)
Approval Process
- Financial results reviewed by Audit Committee and approved by Board of Directors
- Board meeting held on July 27, 2026 from 2:30 PM to 3:45 PM
- Statutory auditors (BS Rand Co) issued unmodified limited review reports for both standalone and consolidated results
- Limited review conducted under SRE 2410 issued by ICAI
Capital Structure
- Paid-up equity share capital: ₹2,614 lakhs (face value ₹2 per share)
- Other equity: ₹1,61,867 lakhs (as of March 31, 2026)