Shree Cement Limited — Quarter and year ended 31st March, 2026
This document includes both Standalone and Consolidated audited financial results, along with related notes and additional disclosures.
| S.N. | PARTICULARS | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| I | Revenue from Operations | 5642.95 | 4416.39 |
| II | Other Income | 112.21 | 126.61 |
| III | Total Income (I+II) | 5755.16 | 4543.00 |
| IV | Expenses | ||
| (a) Cost of Materials Consumed | 479.74 | 389.34 | |
| (b) Purchases of Stock-in-Trade | 293.33 | 224.11 | |
| (c) Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in-Progress | 46.46 | 6.52 | |
| (d) Employee Benefits Expenses (Refer Note 5) | 261.90 | 332.25 | |
| (e) Finance Costs | 54.77 | 57.66 | |
| (f) Depreciation and Amortisation Expenses | 637.66 | 586.99 | |
| (g) Power and Fuel | 1247.81 | 964.12 | |
| (h) Freight and Forwarding Expenses | 1348.66 | 1024.42 | |
| (i) Other Expenses | 714.75 | 615.10 | |
| Total Expenses | 5085.08 | 4200.51 | |
| Earnings before Interest, Taxes, Depreciation and Amortisation (EBITDA) | 1362.51 | 987.14 | |
| V | Profit Before Tax (III – IV) | 670.08 | 342.49 |
| VI | Tax Expense | ||
| (a) Current Tax | 112.28 | 63.81 | |
| (b) Deferred Tax Charge/(Credit) | 25.81 | 0.07 | |
| Total (a to b) | 138.09 | 63.88 | |
| VII | Profit for the Period (V – VI) | 531.99 | 278.61 |
| VIII | Other Comprehensive Income | ||
| a(i) Items that will not be Reclassified to Profit or Loss | 11.61 | 53.94 | |
| a(ii) Income Tax relating to Items that will not be Reclassified to Profit or Loss | (4.05) | (18.85) | |
| b(i) Items that will be Reclassified to Profit or Loss | 30.46 | 4.47 | |
| b(ii) Income Tax relating to Items that will be Reclassified to Profit or Loss | (10.64) | (1.56) | |
| Other Comprehensive Income/(Loss) for the Period | 27.38 | 38.00 | |
| IX | Total Comprehensive Income for the Period (VII+VIII) | 559.37 | 316.61 |
| X | Paid-up Equity Share Capital (Face value Rs.10 per share) | 36.08 | 36.08 |
| XI | Other Equity | ||
| XII | Earnings Per Share (EPS) (of Rs. 10 each) – Not Annualized | ||
| Cash (in Rs.) | 331.33 | 239.92 | |
| Basic and Diluted (in Rs.) | 147.45 | 77.22 |
| S.N. | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| (1) Non-Current Assets | |||
| (a) Property, Plant and Equipment | 7641.84 | 6175.31 | |
| (b) Capital Work-in-Progress | 1053.67 | 3111.51 | |
| (c) Intangible Assets | 87.16 | 68.96 | |
| (d) Right of Use Assets | 646.62 | 653.68 | |
| (e) Financial Assets | |||
| (i) Investments | 6320.40 | 5286.17 | |
| (ii) Loans | 3.26 | 2.84 | |
| (iii) Other Financial Assets | 175.18 | 135.16 | |
| (f) Deferred Tax Assets (Net) | 663.55 | 717.59 | |
| (g) Non-Current Tax Assets (Net) | 156.05 | 301.48 | |
| (h) Other Non-Current Assets | 536.04 | 602.60 | |
| Sub-total | 17283.77 | 17055.30 | |
| (2) Current Assets | |||
| (a) Inventories | 2332.76 | 2075.39 | |
| (b) Financial Assets | |||
| (i) Investments | 7768.02 | 6310.05 | |
| (ii) Trade Receivables | 1012.69 | 780.51 | |
| (iii) Cash and Cash Equivalents | 12.47 | 105.20 | |
| (iv) Bank Balances other than (iii) above | 171.34 | 125.81 | |
| (v) Loans | 2.83 | 3.12 | |
| (vi) Other Financial Assets | 268.44 | 132.41 | |
| (c) Other Current Assets | 1242.81 | 1168.11 | |
| Sub-total | 12811.36 | 10700.60 | |
| Total Assets | 30095.13 | 27755.90 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| (a) Equity Share Capital | 36.08 | 36.08 | |
| (b) Other Equity | 22475.52 | 21175.31 | |
| Total Equity | 22511.60 | 21211.39 | |
| LIABILITIES | |||
| (1) Non-Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 728.88 | 726.60 | |
| (ii) Lease Liabilities | 120.40 | 127.37 | |
| (iii) Other Financial Liabilities | 53.08 | 118.19 | |
| (b) Provisions | 12.24 | 12.16 | |
| (c) Other Non-Current Liabilities | 49.64 | 54.72 | |
| Sub-total | 964.24 | 1039.04 | |
| (2) Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 864.30 | 89.83 | |
| (ii) Lease Liabilities | 80.95 | 88.67 | |
| (iii) Trade Payables | |||
| (A) Total Outstanding Dues of Micro and Small Enterprises | 17.99 | 18.39 | |
| (B) Total Outstanding Dues of Creditors other than Micro and Small Enterprises | 1362.89 | 1192.44 | |
| (iv) Other Financial Liabilities | 2203.28 | 1702.83 | |
| (b) Other Current Liabilities | 1623.50 | 2010.91 | |
| (c) Provisions | 3.40 | 4.93 | |
| (d) Current Tax Liabilities (Net) | 462.98 | 397.47 | |
| Sub-total | 6619.29 | 5505.47 | |
| Total Equity and Liabilities | 30095.13 | 27755.90 |
| Particulars | For Year ended 31.03.2026 (Audited) | For Year ended 31.03.2025 (Audited) |
|---|---|---|
| A Cash Flow from Operating Activities | ||
| Profit Before Tax | 2248.44 | 1397.37 |
| Adjustments For : | ||
| Depreciation and Amortisation Expenses | 2331.92 | 2807.99 |
| Foreign Exchange Rate Differences (Net) | (5.35) | (0.55) |
| Bad Debts / Debit Balances Written Off | 4.68 | 0.17 |
| Allowance for Doubtful Trade Receivables (Net) | 11.28 | 16.89 |
| Provision for Doubtful Advances | 6.31 | 10.41 |
| Gain on Fair Value of Interest Free SGST Loan from Government | – | (12.42) |
| Net (Gain)/Loss on Sale of Investments and Buyback | (37.06) | (15.68) |
| (Gain)/Loss on Fair Value of Investments through Profit or Loss | (313.17) | (372.13) |
| Interest Income | (216.40) | (181.53) |
| Dividend Income on Investment classified at Fair Value through Profit or Loss | – | (1.78) |
| Dividend Income on Redeemable Preference Shares of Subsidiary Company | (1.11) | – |
| Dividend Income from Subsidiary Company | (28.50) | – |
| Loss/(Profit) on Sale of Property, Plant and Equipment (Net) / Assets Written Off | 30.14 | (5.21) |
| Finance Costs | 207.71 | 208.55 |
| 1990.45 | 2454.71 | |
| Operating Profit Before Working Capital Changes | 4238.89 | 3852.08 |
| Adjustments For : | ||
| (Increase) / Decrease in Trade and Other Receivables | (394.31) | 251.24 |
| (Increase) / Decrease in Inventories | (257.37) | 1070.85 |
| Increase / (Decrease) in Trade & Other Payables and Provisions | 236.10 | 317.06 |
| (415.58) | 1639.15 | |
| Cash Generated From Operations | 3823.31 | 5491.23 |
| Direct Taxes Paid (Net of Refunds) | (330.43) | (428.22) |
| Net Cash Flow from Operating Activities (A) | 3492.88 | 5063.01 |
| B Cash Flow From Investing Activities | ||
| Purchase of Property, Plant and Equipment (Including Capital Work-in-Progress and Capital Advances) | (1418.94) | (3472.73) |
| Proceeds from Sale of Property, Plant and Equipment | 9.53 | 18.48 |
| Payments for Intangible Assets | (36.93) | (11.23) |
| (Purchases) / Proceeds of Investments in Mutual Funds (Net) | (237.62) | (763.71) |
| Purchases of Other Investments | (1774.08) | – |
| Proceeds from Sale/ Redemption of Other Investments | 527.18 | 1037.14 |
| Investment made in Subsidiary Companies | (555.53) | (112.00) |
| Investment made in Preference Share of Subsidiary Company | (500.00) | – |
| Proceeds from Buyback of Equity shares by Subsidiary Companies | 387.45 | – |
| Loan Given to Subsidiary Companies | – | (590.34) |
| Repayment Received for Loan Given to Subsidiary Companies | – | 2.75 |
| Investments in Bank Deposits | (186.69) | (70.79) |
| Maturity of Bank Deposits | 121.70 | 79.30 |
| Change in Earmarked Balances with Banks | (4.55) | 1.03 |
| Dividend Received | – | 1.78 |
| Dividend Received from Subsidiary Company | 28.50 | – |
| Interest Received | 173.63 | 242.42 |
| Net Cash Used in Investing Activities (B) | (3466.35) | (3637.90) |
| C Cash Flow from Financing Activities | ||
| Proceeds from Long Term Borrowings | – | 24.52 |
| Repayment of Long Term Borrowings | – | (256.01) |
| Repayment of Lease Liabilities (including Interest) | (197.53) | (295.92) |
| Proceeds / (Repayment) of Short Term Borrowings (Net) (upto Three months maturity) | 770.75 | (366.32) |
| Interest and Financial Charges Paid | (191.27) | (189.57) |
| Dividend Paid | (504.93) | (379.87) |
| Net Cash Used in Financing Activities (C) | (122.98) | (1463.17) |
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | (96.45) | (38.06) |
| Cash and Cash Equivalents as at the beginning of the Year # | 96.53 | 134.59 |
| Cash and Cash Equivalents as at the end of the Year # | 0.08 | 96.53 |
| S.N. | PARTICULARS | Quarter ended | Year ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.03.2026 (Audited) | ||
| 31.12.2025 (Unaudited) |