Sagar Cements Limited — Quarter and year ended March 31, 2026 (as published on 13 May 2026)
As per the provided extract, the following financial tables are included.
| Sl. No. | Particulars | March 31, 2026 (Audited) (Refer note 10) | December 31, 2025 (Unaudited) | March 31, 2025 (Unaudited) (Refer note 10 and 11) | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 78,696 | 59,054 | 65,804 | 2,65,002 | 2,25,764 | |
| (b) Other income | 1,119 | 183 | 348 | 2,155 | 2,143 | |
| Total income | 79,815 | 59,237 | 66,152 | 2,67,157 | 2,27,907 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 14,300 | 12,398 | 12,593 | 48,318 | 42,430 | |
| (b) Purchase of stock-in-trade | – | – | 16 | – | 592 | |
| (c) Changes in inventories of finished goods and work-in-progress | 910 | (3,692) | (384) | 2,047 | 56 | |
| (d) Employee benefits expense | 3,895 | 3,704 | 3,437 | 14,919 | 13,308 | |
| (e) Finance costs | 5,309 | 5,029 | 4,731 | 19,695 | 18,813 | |
| (f) Depreciation and amortisation expenses | 6,626 | 6,304 | 5,836 | 23,965 | 23,075 | |
| (g) Power and fuel expense | 25,479 | 23,187 | 23,743 | 85,737 | 79,696 | |
| (h) Freight and forwarding expense | 15,558 | 12,364 | 13,883 | 51,741 | 45,885 | |
| (i) Other expenses | 10,400 | 7,326 | 8,834 | 33,041 | 29,688 | |
| Total expenses | 82,477 | 66,620 | 72,689 | 2,79,463 | 2,53,543 | |
| 3 | Loss before exceptional items and tax (1 – 2) | (2,662) | (7,383) | (6,537) | (12,306) | (25,636) |
| 4 | Exceptional items (Refer note 5) | – | – | 2,717 | – | 2,717 |
| 5 | Loss before tax (3 – 4) | (2,662) | (7,383) | (9,254) | (12,306) | (28,353) |
| 6 | Tax expense | |||||
| (a) Current tax | (940) | (114) | – | (940) | – | |
| (b) Deferred tax (Refer note 9) | (11,727) | (859) | (1,949) | (11,293) | (6,685) | |
| Total tax expense | (12,667) | (973) | (1,949) | (12,233) | (6,685) | |
| 7 | Net profit/ (loss) for the period / year (5 – 6) | 10,005 | (6,410) | (7,305) | (73) | (21,668) |
| 8 | Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | ||||||
| – Remeasurement of defined benefits plan | (73) | 21 | 182 | (12) | 81 | |
| – Income tax effect on above | 31 | (9) | (69) | 5 | (34) | |
| Total other comprehensive income, net of tax | (42) | 12 | 113 | (7) | 47 | |
| 9 | Total comprehensive income (7+8) | 9,963 | (6,398) | (7,192) | (80) | (21,621) |
| 10 | Profit/ (loss) attributable to: | |||||
| Equity shareholders of the Parent | 8,760 | (5,758) | (7,077) | (1,107) | (20,979) | |
| Non-controlling interest | 1,245 | (652) | (228) | 1,034 | (689) | |
| 10,005 | (6,410) | (7,305) | (73) | (21,668) | ||
| 11 | Total comprehensive income attributable to: | |||||
| Equity shareholders of the Parent | 8,714 | (5,745) | (6,956) | (1,114) | (20,926) | |
| Non-controlling interest | 1,249 | (653) | (236) | 1,034 | (695) | |
| 9,963 | (6,398) | (7,192) | (80) | (21,621) | ||
| 12 | Paid up equity share capital (Face value of ₹ 2 per share) | 2,614 | 2,614 | |||
| 13 | Other equity | 1,66,678 | 1,69,667 | |||
| 14 | Earnings per share of ₹ 2 each | |||||
| (a) Basic (in ₹) | 7.65 | (4.90) | (5.59) | (0.06) | (16.58) | |
| (b) Diluted (in ₹) | 7.65 | (4.90) | (5.59) | (0.06) | (16.58) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 3,05,498 | 2,95,720 |
| (b) Capital work-in-progress | 11,577 | 12,324 |
| (c) Right-of-use assets | 5,406 | 2,794 |
| (d) Goodwill | 4,162 | 4,162 |
| (e) Intangible assets | ||
| (i) Mining rights | 7,761 | 8,132 |
| (ii) Other Intangible assets | 33 | 44 |
| (f) Financial assets | ||
| (i) Loans | 98 | 77 |
| (ii) Other financial assets | 5,220 | 5,029 |
| (g) Deferred tax assets (net) | 22,629 | 15,458 |
| (h) Other tax assets (net) | 1,475 | 1,542 |
| (i) Other non-current assets | 10,675 | 2,741 |
| Total Non-current assets (1) | 3,74,534 | 3,48,023 |
| Current assets | ||
| (a) Inventories | 31,271 | 27,360 |
| (b) Financial assets | ||
| (i) Trade receivables | 22,594 | 20,417 |
| (ii) Cash and cash equivalents | 352 | 7,049 |
| (iii) Bank balances other than (ii) above | 1,517 | 9,376 |
| (iv) Loans | 68 | 79 |
| (v) Other financial assets | 12,514 | 1,324 |
| (c) Other tax assets (net) | 487 | 83 |
| (d) Other current assets | 7,190 | 3,949 |
| Total Current assets (2) | 75,993 | 69,637 |
| TOTAL ASSETS (1+2) | 4,50,527 | 4,17,660 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 2,614 | 2,614 |
| (b) Other equity | 1,66,678 | 1,69,667 |
| Equity attributable to owners of the Company | 1,69,292 | 1,72,281 |
| Non-controlling interests | 16,800 | 7,152 |
| Total Equity (1) | 1,86,092 | 1,79,433 |
| Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1,22,978 | 99,151 |
| (ii) Lease liabilities | 2,744 | 1,318 |
| (iii) Other financial liabilities | 11,616 | 9,936 |
| (b) Provisions | 3,059 | 2,355 |
| (c) Deferred tax liabilities (net) | 3,458 | 5,560 |
| Total Non-current liabilities (2) | 1,43,855 | 1,18,320 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 44,221 | 43,649 |
| (ii) Lease liabilities | 892 | 462 |
| (iii) Trade payables | ||
| (a) total outstanding dues of micro enterprises and small enterprises; and | 7,143 | 3,208 |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 27,457 | 29,543 |
| (iv) Other financial liabilities | 29,297 | 28,803 |
| (b) Other current liabilities | 10,731 | 13,160 |
| (c) Provisions | 839 | 487 |
| (d) Current tax liabilities (net) | – | 595 |
| Total Current liabilities (3) | 1,20,580 | 1,19,907 |
| TOTAL EQUITY AND LIABILITIES (1+2+3) | 4,50,527 | 4,17,660 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| A Cash flow from operating activities | ||
| Loss before tax | (12,306) | (28,353) |
| Adjustments for | ||
| – Depreciation and amortisation expenses | 23,965 | 23,075 |
| – Finance costs | 19,695 | 18,813 |
| – Interest income | (1,052) | (1,590) |
| – Unwinding of discount on Security deposit | (6) | – |
| – Liabilities no longer required written back | (268) | (2) |
| – Expected credit loss allowance/ (reversal) on trade receivables | 396 | (130) |
| – Provision for incentives receivable from government | – | 750 |
| – (Reversal)/ allowance for credit losses on capital advances | (306) | 46 |
| – Allowance for credit losses on supplier advances | – | 132 |
| – Provision for inventory | – | 111 |
| – Unrealised loss/ (gain) on foreign currency transactions and translation | 97 | (29) |
| – Net (gain)/ loss on fair value change in financial instruments | (132) | 85 |
| – Profit on sale of property, plant and equipment (net) | (678) | (514) |
| – Advances written off | 2 | 5 |
| Operating profit before working capital changes | 41,713 | 40,752 |
| Changes in working capital | ||
| Adjustments for (increase)/decrease in operating assets: | ||
| – Trade receivables | (2,573) | 485 |
| – Inventories | (3,911) | 3,283 |
| – Other financial assets | (2,774) | (347) |
| – Other assets | (3,972) | 1,790 |
| Adjustments for increase/(decrease) in operating liabilities: | ||
| – Trade payables | 2,020 | 6,036 |
| – Other financial liabilities | 5,106 | (1,286) |
| – Provisions | 674 | 418 |
| – Other liabilities | (2,429) | 1,056 |
| 5,371 | 6,224 | |
| Cash generated from operating activities | 21,548 | 23,834 |
| Less: Income tax paid, net of refund | 8 | (441) |
| Net cash generated from operating activities | 21,556 | 23,393 |
| B Cash flow from investing activities | ||
| Purchase of property, plant and equipment including capital work-in-progress, capital advances and capital creditors | (42,331) | (13,815) |
| Deposits not considered as cash and cash equivalents | ||
| – Placed | (10,566) | (499) |
| – Matured | 10,317 | 670 |
| Redemption in other bank balances | 3 | 8 |
| Proceeds from disposal of property, plant and equipment | 721 | 822 |
| Loans given to employees | (112) | – |
| Repayment of loans from employees | 102 | – |
| Interest received | 651 | 1,481 |
| Net cash used in investing activities | (41,215) | (11,333) |
| C Cash flow from financing activities | ||
| Proceeds from non-current borrowings | 39,723 | 4,588 |
| Repayment of non-current borrowings | (16,003) | (15,880) |
| Proceeds from sale of equity instruments of a subsidiary (Refer note 7) | 8,764 | – |
| Loans given to employees (net) | – | 24 |
| Repayment of loan from related party | – | (91) |
| Payment of principal portion on lease liabilities | (1,024) | (430) |
| Payment of interest on lease liabilities | (259) | – |
| Proceeds from current borrowings (net) | (63) | 10,188 |
| Interest paid | (18,176) | (19,213) |
| Dividends paid | – | (915) |
| Net cash generated from/ (used in) financing activities | 12,962 | (21,729) |
| Net decrease in cash and cash equivalent (A+B+C) | (6,697) | (9,669) |
| Cash and cash equivalent at the beginning of the year | 7,049 | 16,718 |
| Cash and cash equivalent at the end of the year | 352 | 7,049 |
| Sl. No. | Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 9) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) (Refer note 9 and 10) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 52,991 | 40,313 | 45,984 | 1,76,830 | 1,56,664 | |
| (b) Other income | 4,529 | 506 | 736 | 6,499 | 2,663 | |
| Total income | 57,520 | 40,819 | 46,720 | 1,83,329 | 1,59,327 | |
| 2 | Expenses | |||||