Outcome of Board Meeting

~111shree Cement SCL/SE/2026-27/ 23rd October, 2026 National Stock Exchange of India Limited, BSE Limited Exchange Plaza, Phiroze Jeejeebhoy Towers, Bandra – Kurla Complex, Bandra (East) Dalal Street, MUMBAI – 400 051 MUMBAI – 400 001 SCRIP CODE: SHREECEM EQ SCRIP CODE 500387 Debt Segment NCD ISIN: INE070A07061 Debt Segment NCD ISIN: INE070A07061 Sub: Approval of Un-Audited Financial Results for Quarter and Half Year ended 30th September, 2026 Dear Sir/Madam, Pursuant to Regulations 30 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"), Board of Directors of the Company in its meeting held today (i.e. 23rd October, 2026) approved the Un- audited Financial Results (Standalone and Consolidated) of the Company for Quarter and Half Year ended on 30th September, 2026. Financial Results approved by the Board alongwith the Limited Review Reports of Statutory Auditors of the Company over the said financial results are enclosed herewith. The meeting of the Board started at 10:45 A.M. and concluded at 11:58 A.M. Kindly take the same on record. Thank you, Yours faithfully, For SHREE CEMENT LIMITED (S.S. KHANDELWAL) COMPANY SECRETARY Shree Cement Limited Corporate office: DLF Epitome, Building No. 5, Tower B, 9th Floor, DLF Cyber City, Gurugram, Haryana - 122002 Tel.: +91-124-4699200 I www.shreecement.com I CIN: L26943RJ1979PLC001935 Registered Office: Bangur Nagar, Beawar, Rajasthan -305901 I Tel.: 01462-228101-06 I shreebwr@shreecement.com Group Corporate Office: 21 Strand Road, Kolkata, West Bengal - 700001 BR MAHESWARI LLP M-118, Connaught Circus, New Delhi-110001 CHARTERED ACCOUNTANTS Phone : +91 (II) 4340 2222 Email: brmc@brmco.com INDEPENDENT AUDITORS' LIMITED REVIEW REPORT TO THE BOARD OF DIRECTORS OF SHREE CEMENT LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of SHREE CEMENT LIMITED ("the Company") for the quarter and six months ended on 30th September 2026 ("the Statement") being submitted by the Company pursuant to Regulation 33 and 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34 "), prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and an analytical procedure applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with applicable accounting standards and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For B R Maheswari & Co LLP Chartered Accountants Firms' Registration No.001035N/N500050 AkshayMa Partner * Membership No. 5047 Hyderabad, 23rd October, 202 -,f. Shree ..,..Cement SHREE CEMENT LIMITED Regd. Office: Bangur Nagar, Beawar-305901, (Rajasthan) Phone: EPABX 01462 228101-6, Fax: 01462 228117/119 e-mail: share@shreecement.comWebsite:www.shreecement.com CIN: L2694JRJ1979PLC001935 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED ON 30TH SEPTEMBER, 2026 Rs. in Crore Quarter ended Six Months ended Year ended S.N. PARTICULARS 1--3-o-.o-9-_2_0_26~-3-0-.0-6.2--02-6~-30-_-09_ __20 _2_5-+-3-o-.o-9-_2-o-2-6 ~-3-o.o--9_2--02-5--1 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Revenue rrom Operations 5107.44 5622.68 4303.20 10730.12 9251.18 19310.52 II Other Income 105.71 201.39 156.96 307.10 358.01 596.83 Ill Total Income (1+11) 5213.15 5824.07 4460.16 11037.22 9609.19 19907.35 IV Expenses (a) Cost of Materials Consumed 569.17 584.86 373.64 1154.03 792.13 1661.21 (b) Purchases of Stock-in-Trade 65.92 155.64 191.27 221.56 361.08 878.52 (c) Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in (105.06) (68.99) (25.12) (174.05) (53.51) (0.53) Progress (d) Employee Benefits Expenses 285.68 288.05 256.95 573.73 511.43 1105.58 (e) Finance Costs 56.86 55.48 50.72 112.34 95.28 207.71 (f) Depreciation and Amortisation Expenses 596.07 586.19 554.85 1182.26 1107.27 2331.92 (g) Power and Fuel 1626.91 1481.25 1039.73 3108.16 2185.85 4397.78 (h) Freight and Forwarding Expenses 1021.08 1307.03 942.43 2328.11 2026.47 4399.55 (i) Other Expenses 794.34 800.38 672.96 1594.72 1347.32 2677.17 Total Expenses 4910.97 5189.89 4057.43 10100.86 8373.32 17658.91 Earnings before Interest, Taxes, Depreciation and Amortisation 955.11 1275.85 1008.30 2230.96 2438.42 4788.07 (EBITDA) V Profit Before Tax (Ill -IV) 302.18 634.18 402.73 936.36 1235.87 2248.44 VI Tax Expense (a) Current Tax 139.38 237.08 116.53 376.46 340.63 516.72 (b) Deferred Tax Charge/(Credit) (42.53) (40.89) 9.06 (83.42) (0.41) 25.47 Total (a to b) 96.85 196.19 125.59 293.04 340.22 542.19 VII Profit for the Period (V-VI) 205.33 437.99 277.14 643.32 895.65 1706.25 VIII Other Comprehensive Income a(i) Items that will not be Reclassified to Profit or Loss 9.37 11.50 2.00 20.87 5.00 70.55 a(ii) Income Tax relating to Items that will not be Reclassified to Profit or (3.27) (4.02) (0.70) (7.29) (1.75) (24.65) Loss b(i) Items that will be Reclassified to Profit or Loss 4.49 (27.56) 48.31 (23.07) 61.49 96.42 b(ii) Income Tax relating to Items that will be Reclassified to Profit or Loss (1.57) 9.63 (16.88) 8.06 (21.49) (33.69) Other Comprehensive lncome/(Loss) for the Period 9.02 (10.45) 32.73 (1.43) 43.25 108.63 IX Total Comprehensive Income for the Period (Vll+VIII) 214.35 427.54 309.87 641.89 938.90 1814.88 X Paid-up Equity Share Capital (Face value Rs.10 per share) 3608 36.08 36.08 36.08 36.08 36.08 XI Other Equity 22475.52 XII Earnings Per Share (EPS) (of Rs. 1O each) -Not Annualized Cash (in Rs.) 210.33 272.52 233.10 482.85 555.01 1,126.26 Basic and Diluted (in Rs.) 56.91 121.39 76.81 178.30 248.23 472.90 Page 1 Notes: 1 Standalone Statement of Assets and Liabilities : Rs. in Crore As at As at S.N. Particulars 30.09.2026 31.03.2026 (Unaudited) (Audited) ASSETS (1) Non-Current Assets (a) Property, Plant and Equipment 7069.47 7641.84 (b) Capital Work-in-Progress 1104.08 1053.67 (c) Intangible Assets 87.41 87.16 (d) Right of Use Assets 690.31 646.62 (e) Financial Assets (i) Investments 7054.71 6320.40 (ii) Loans 3.08 3.26 (iii) Other Financial Assets 181.90 175.18 (f) Deferred Tax Assets (Net) 757.01 663.55 (g) Non-Current Tax Assets (Net) 156.05 156.05 (h) Other Non-Current Assets 603.23 536.04 Sub-total 17707.25 17283.77 (2) Current Assets (a) Inventories 2946.73 2332.76 (b) Financial Assets (i) Investments 6422.63 7768.02 (ii) Trade Receivables 1329.40 1012.69 (iii) Cash and Cash Equivalents 6.54 12.47 (iv) Bank Balances other than (iii) above 186.61 171.34 (v) Loans 2.77 2.83 (vi) Other Financial Assets 9 [Showing first 8,000 characters — download PDF for full document]