Cera Sanitaryware Limited — Quarter and year ended 31st March, 2026 (Published 8th May, 2026)
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) (Refer Note No.4) | 31.12.2025 (Unaudited) | ||
| I | INCOME | ||
| I | Revenue from Operations | 64,381.58 | 49,897.49 |
| II | Other Income | 628.66 | 1,140.79 |
| III* | Total Income (I + II) | 65,010.24 | 51,038.28 |
| IV | EXPENSES | ||
| (a) | Cost of Materials consumed | 7,172.57 | 7,103.88 |
| (b) | Purchases of Stock-in-Trade | 22,000.83 | 19,835.09 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 5,926.52 | (2,049.49) |
| (d) | Employee benefits expense | 5,943.85 | 7,023.92 |
| (e) | Finance costs | 141.46 | 197.13 |
| (f) | Depreciation and amortization expense | 994.29 | 979.36 |
| (g) | Other expenses | 13,545.30 | 12,878.78 |
| Total Expenses (IV) | 55,724.82 | 45,968.67 | |
| V | Profit/(Loss) before exceptional items and tax (III-IV) | 9,285.42 | 5,069.61 |
| VI | Exceptional Items (Refer Note No. 5) | 1,065.29 | (1,845.97) |
| VII | Profit/(Loss) before tax (V+VI) | 10,350.71 | 3,223.64 |
| VIII | Tax expenses :: | ||
| —- Current Tax | 1,974.86 | 1,243.25 | |
| —- Deferred Tax | 642.26 | (386.42) | |
| Total Tax expense | 2,617.12 | 856.83 | |
| IX | Net Profit/(Loss) for the period (VII – VIII) | 7,733.59 | 2,366.81 |
| X | Other Comprehensive Income (OCI) | ||
| A. Items that will not be reclassified to profit or loss (Net of tax) | (44.18) | 139.01 | |
| B. Items that will be reclassified to profit or loss (Net of tax) | (44.18) | 139.01 | |
| XI | Total Comprehensive Income for the period (IX + X) | 7,689.41 | 2,505.82 |
| XII | Paid-up Equity Share Capital (FV ₹ 5/- per share) | 644.88 | 644.88 |
| XIII | Other Equity (excluding Revaluation Reserve) | ||
| XIV | Earnings per equity share (EPS for the Quarter not annualised): | ||
| (1) Basic (₹) | 59.96 | 18.35 | |
| (2) Diluted (₹) | 59.96 | 18.35 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Non-current Assets | ||
| a) Property, Plant and Equipment | 33,096.25 | 33,459.50 |
| b) Capital work-in-progress | 719.53 | 1,072.47 |
| c) Investment Property | 108.80 | 149.08 |
| d) Right-of-use Assets | 3,953.60 | 4,326.47 |
| e) Other Intangible Assets | 48.04 | 61.12 |
| f) Financial Assets | ||
| i. Investments | ||
| - Investments in Subsidiaries | – | 600.78 |
| - Other Investments | 1,380.71 | 2,393.73 |
| ii. Other Financial Assets | 354.68 | 471.69 |
| g) Other Non-current Assets | 250.26 | 579.96 |
| 2. Current Assets | ||
| a) Inventories | 39,576.56 | 40,581.93 |
| b) Financial Assets | ||
| i. Investments | 80,120.32 | 67,174.19 |
| ii. Trade Receivables | 27,386.93 | 26,796.41 |
| iii. Cash and Cash equivalents | 1,284.72 | 411.84 |
| iv. Other Balances with Banks | 3,521.66 | 2,208.42 |
| v. Other Financial Assets | 252.03 | 291.38 |
| c) Current Tax Assets (Net) | 308.81 | – |
| d) Other Current Assets | 3,457.39 | 3,512.45 |
| TOTAL ASSETS | 195,820.29 | 184,091.42 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| Equity | ||
| a) Equity Share Capital | 644.88 | 644.88 |
| b) Other Equity | 146,588.97 | 134,389.44 |
| Total Equity | 147,233.85 | 135,034.32 |
| Liabilities | ||
| 1. Non-current Liabilities | ||
| a) Financial liabilities | ||
| i. Lease Liabilities | 3,678.73 | 4,009.00 |
| ii. Other Financial Liabilities | 3,148.87 | 3,014.46 |
| b) Provisions | 831.97 | 1,043.43 |
| c) Deferred Tax Liabilities (Net) | 4,323.85 | 3,885.43 |
| 2. Current Liabilities | ||
| a) Financial Liabilities | ||
| i. Borrowings | 87.22 | 1,553.52 |
| ii. Lease Liabilities | 903.91 | 781.88 |
| iii. Trade Payables | ||
| a) total outstanding dues of Micro enterprises and small enterprises | 12,587.93 | 8,184.95 |
| b) total outstanding dues of creditors other than micro enterprises and small enterprises | 9,405.76 | 10,912.11 |
| iv. Other Financial Liabilities | 9,540.08 | 10,043.04 |
| b) Other Current Liabilities | 2,990.11 | 3,409.48 |
| c) Provisions | 1,088.01 | 1,819.20 |
| d) Current Tax Liabilities (Net) | – | 400.60 |
| TOTAL EQUITY AND LIABILITIES | 195,820.29 | 184,091.42 |
| Particulars | Year ended 31st March, 2026 (Audited) | Year ended 31st March, 2025 (Audited) |
|---|---|---|
| A. Cash flows from Operating activities | ||
| Net Profit before tax | 26911.25 | 30609.24 |
| Adjustments for : | ||
| Depreciation & Amortization | 3865.75 | 3851.49 |
| Allowance for / (Reversal of) Expected Credit Loss – Trade Receivables | 179.17 | (15.90) |
| Profit on Divestment of Share in Subsidiary | (553.50) | – |
| Impairment Loss on Investment | – | 150.43 |
| Amortisation of Prepaid Rentals | 22.59 | 20.81 |
| Bad Debts written off (Net) | 26.66 | 67.34 |
| Finance Cost (Other than Loss on Foreign Exchange Fluctuations) | 646.78 | 711.57 |
| Interest on Security Deposit (Non Cash) | (20.96) | (18.61) |
| Other Interest Received | (299.76) | (342.81) |
| Foreign Exchange Fluctuations (Income) / Loss (Net) | 31.88 | 16.95 |
| Profit on Sale of Investments | (68.06) | (312.77) |
| Net Gain on Fair Valuation of Investments in Mutual Funds | (4009.48) | (5202.81) |
| Employee Stock Option Expense | 249.55 | 308.84 |
| Buy Back Expenses | – | 181.55 |
| Liabilities & provisions no longer required, written back | (1.09) | (0.93) |
| Credit Balances written back | (1349.50) | (3414.04) |
| Loss / (Gain) on Foreign Currency Translation (Net) | (53.28) | (10.29) |
| Loss / (Profit) on Sale of Property, Plant and Equipment (Net) | (55.06) | (77.64) |
| Loss / (Profit) on Discard of Property, Plant and Equipment | 10.51 | 223.30 |
| Share of Profit on Investment in LLP | (149.78) | (228.15) |
| Loss / (Gain) on Termination of Lease | (6.08) | (38.84) |
| Operating profit before working capital changes | (1533.66) | (4130.51) |
| 25377.59 | 26478.73 | |
| Adjustments for changes in working capital | ||
| (Increase)/Decrease in Inventories | 1005.37 | (4718.27) |
| (Increase)/Decrease in Trade Receivables | (796.35) | (6713.66) |
| (Increase)/Decrease in Other Financial Assets | 51.90 | (65.79) |
| (Increase)/Decrease in Other Assets | (234.24) | 166.09 |
| Increase/(Decrease) in Trade Payable | 2896.63 | 892.26 |
| Increase/(Decrease) in Other Financial Liabilities | (367.46) | (2347.37) |
| Increase/(Decrease) in Provisions | (758.74) | 195.83 |
| Increase/(Decrease) in Other Liabilities | 930.13 | 3374.47 |
| 2727.24 | (9216.44) | |
| Cash generated from operations | 28104.83 | 17262.29 |
| Income Taxes paid | (6915.68) | (5702.25) |
| Net cash generated by Operating activities (Total-A) | 21189.15 | 11560.04 |
| B. Cash flow from Investing activities | ||
| Payments for Property, Plant and Equipments, Capital Work-in-progress & Capital Advances | (2090.13) | (2739.30) |
| Payments for Intangible Assets | (35.86) | (58.51) |
| Proceeds from sale of Property, Plant and Equipments & Intangible Assets | 120.45 | 124.14 |
| Proceeds / (Payments) from Debentures | 1002.06 | – |
| Proceeds / (Payments) from Fixed Deposits | (1161.04) | (820.17) |
| Payments for purchase of Mutual Funds | (22200.00) | (11200.00) |
| Proceeds from sale of Mutual Funds | 13331.40 | 27130.87 |
| Movement in Current Account of Subsidiaries / Associate | 720.34 | 25.69 |
| Proceeds from Divestment in Subsidiaries | 1154.28 | – |
| Interest Received | 310.72 | 355.72 |
| Net cash used in Investing activities (Total-B) | (8847.78) | 12818.44 |
| C. Cash flow from Financing activities | ||
| Payment of Lease Liabilities | (1364.31) | (1210.98) |
| Repayment of Short Term Borrowings (Working Capital) | (1466.30) | (75.81) |
| Dividend on Equity Shares paid | (8381.77) | (7803.52) |
| Buyback of equity shares including tax and expenses thereon | – | (16208.72) |
| Treasury |