Further to our letter dated 17th October, 2026, we are pleased to forward our un-audited stand-alone and consolidated financial results for the second quarter and half year ended 30th September, 2026, which were taken on record and approved by our Board at their meeting held on today, after review by the Audit Committee.

SAGAR CEMENTS LIMITED SCL: SEC: NSE: BSE: 2026-27 30th October, 2026 The National Stock Exchange of India Ltd., The Secretary "Exchange Plaza", 5th Floor BSE Limited Bandra - Kurla Complex P J Towers Bandra (East) Dalal Street Mumbai-400 051 Mumbai -400 001 Scrip Code:502090 Symbol SAGCEM Series EQ ISIN INE 229C01021 Dear Sirs Sub: Regulation 33 of SEBI (LODR) Regulations 2015 - Furnishing of Un-audited Standalone and Consolidated Financial Results for the second quarter and half year ended 30th September, 2026 Further to our letter dated 17th October, 2026, we are pleased to forward our un-audited stand-alone and consolidated financial results for the second quarter and half year ended 30th September, 2026, which were taken on record and approved by our Board at their meeting held on today, after review by the Audit Committee. Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we enclose the following: a) Statements showing the un-audited Financial Results (Standalone and Consolidated) for the quarter/ half year ended 30th September, 2026; b) Limited Review Report on the Financial Results -Standalone and Consolidated; c) Statement of Deviations - Not Applicable d) Format for disclosing outstanding default on loans and debt securities - Not Applicable. The above said meeting of the Board of Directors commenced at 4:00 p.m. and concluded at 4:30 p.m. We would request you to kindly take the above information/ documents on record. Thanking you Yours faithfully For Sagar Cements Limited J.Raja Reddy Company Secretary M.No. A31113 Encl: as above Registered Office : Plot No: 111, Road No. IO ,Jubilee Hills, Hyderabad -500033, Telangana State, India. Phone : +91 40 23351571, 23351572 CERTIFIED E-mail : mfo@sagarcements.in Website: www.sagarcements.in CIN : L26942TG 1981 PLC002887 GSTIN : 36AACCS8680H2ZY ISO 9001 :2015 ISO 14001:2015 Factories: ISO 45001:2018 I) Mattampally Village & Mandal, Suryapet District, Telangana State -508204. Phone : 08683 247039 GSTIN : 36AACCS8680H I zz ISO 50001:2018 2) Bayyavaram Village, Kasimkota Manda!, Anakapally District, Andhra Pradesh State -531031. Phone: 08924 244550 Gt? GSTIN: 37AACCS8680H IZX 0 3) Gudipadu Village, Yadiki Mandal, Ananthapur District, Andhra Pradesh State -515408. Phone: 08558 200272 GSTIN : 37A ACCS8680H I ZX UKAS 4) Kalinganagar, Industrial Complex,Tahsil-Dangadi, Dist -Jajpur, Odisha State. Phone : 08340 882288 GSTIN : 21 AACCS8680H I ZA MA SI YIA SG TEE MM SE tff 0008 SAGAR CEMENTS LIMITED CIN No: L26942TGl981PLC002887 Plot No. 111, Road No. JO, Jubilee Hills, Hyderabnd -500 033, Phone: +914023351571 Fnx: +914023356573 Email: invcstors@s:1garccmcnts.in \Vcbsitc:www.sagarcemcnts.in STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 (f in lakhs except per share data and unless otherwise stated) Quarter ended Six months ended Year ended September JO, June 30, September JO, September JO, September 30, March 31, SI. No. Particulars 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unnudited) (Audited) 1 Income (a) Revenue from operations 44.432 47,181 39,951 91,613 83,526 176,830 (b) Other income 888 859 739 1,747 1,464 6,499 Total income 45,320 48,040 40,690 93,360 84,990 183,329 2 Exnenscs (a) Cost of materials consurrled 10,165 12,480 7.096 22,645 17,547 41,365 (b) Purchase of stock-in-trade 180 244 574 (c) Changes in inventories of finished goods and work-in-progress 3,302 (1,689) 4,549 1,613 1,233 716 (d) Employee benefits expense 2,838 2,691 2,953 5,529 5,515 11,214 (e) Finance costs 2,078 1,787 1,979 3,865 3,996 7,664 (0 Depreciation and amortisation expenses 2,871 2,814 2,874 5,685 5,702 11,551 (g) Power and fuel expense I l,6IO 15,03 I 9,460 26.641 23,701 52,966 (h) Frei~d1t and forwarding expense 9,203 8,882 7,455 18,085 15,571 33,814 (i) Other expenses 6,038 6,407 5,422 12,445 10,867 23,143 Total expenses 48,105 48,403 41,968 96,508 84,376 183,007 3 (Loss)/ profit before lax (I -2) (2,785) (363) (1,278) (3,148) 614 322 4 Tax expense (a) Current tax (216) 114 (940) (b) Deferred tax (Refer-note 6) (727) (74) (240) (801) 178 (2,095) ·Total tax exnense • (727) (74) (456) (801) 292 (3,035) 5 Ncl (loss)/ profit for the period/ vear (3 -4) (2,058) (289) (822) (2,347) 322 3,357 6 Other comprehensive income (i) Items that will not be reclassified to profit or loss -Remeasurement of defined benefits plan (5) (5) 27 (10) 55 (19) • Income tax effect on above 2 2 (9) 4 (19) 7 Total other comprehensive income. net oftnx (3) (3) 18 (6) 36 (12) 7 Totnl comprehensive income (5+6) (2,061) (292) (804) (2,353) 358 3.345 Paid up equity share capital (Face value of f 2 per share) 2,614 9 Other equity 161,867 10 Earnings per share oft 2 each (a) Basic (in t) (1.57) (0.22) (0.63) (1.79) 0.25 2.57 (b) Diluted (in t) (1.57) (0.22) (0.63) (1.79) 0.25 2.57 (') (') (') (') (') ("') - Not annunhsed Standalone Statement of Assets and Liabilities (fin lakhs) As al As at Particulars September 30, 2026 March 31, 2026 (Unaudited\ (Audited\ ASSETS Non-current assets (a) Property, plant and equipment 136,001 132,178 (b) Capital work-in-progress 3,114 9,141 (c) Right-of-use assets 2,982 2,849 (d) Goodwill 3,938 3,938 (e) Intangible assets (i) Mining rights 1,430 1,514 (ii) Other Intangible assets 23 24 (f) Financial assets (i) Investments 43,969 43,969 (ii) Loans 32,027 31,034 (iii) Other financial assets 3,004 3,433 (g) Other tax assets (net) 1,475 1,475 (h) Other non-current assets 794 683 Total Non-current assets (1) 228,757 230,238 Current assets (a) Inventories 14,543 19,506 (b) Financial assets (i) Trade receivables 20,590 16,979 (ii) Cash and cash equivalents 136 328 (iii) Bank balances other than (ii) above 190 474 (iv) Loans 61 68 (v) Other financial assets 3,422 3,005 (c) Other tax assets (net) 692 371 (d) Other current assets 4,125 5,474 Total Current assets (2) 43,759 46,205 TOTAL ASSETS (1+2) 272,516 276,443 EQUITY AND LIABILITIES Equity (a) Equity share capital 2,614 2,614 (b) Other equity 159,514 161,867 Total Equity (1) 162,128 164,481 Liabilities Non-current liabilities (a) Financial liabilities (i) Borrowings 23,967 21,355 (ii) Lease liabilities 1,448 1,521 (iii) Other financial liabilities 10,691 10,811 (b) Provisions 2,183 1,970 (c) Deferred tax liabilities (net) 2,653 3,458 Total Non-current liabilities (2) 40,942 39,115 Current liabilities (a) Financial liabilities (i) Borrowings 25,990 28,337 (ii) Lease liabilities 567 524 (iii) Trade payables (a) total outstanding dues of micro enterprises and small enterprises; and 4,176 3,208 (b) total outstanding dues of creditors other than micro enterprises and small 6,092 14,662 enterprises. (iv) Other financial liabilities 21,233 18,460 (b) Other current liabilities 10,703 6,971 (c) Provisions 685 685 Total Current liabilities (3) 69,446 72,847 TOTAL EQUITY AND LlABILITIES (1+2+3) 272,516 276,443 Statement of stand·1lone cash flows for the six months ended September 30 2026 (fin lakhs) Six months ended Six months ended Particulars September 30, 2026 September 30, 2025 (Unaudited) (Unaudited) A Cash flow from operating activities (Loss)/ profit before tax (3,148) 614 Adjustments for Depreciation and amortisation expenses 5,685 5,702 Finance costs 3,865 3,996 Interest income (1,622) (1,381) Unwinding of guarantee obligation (102) - Liabilities no longer required written back (14) - Advances written off 69 Expected credit loss allowance on trade receivables - 331 Reversal for credit losses on capital advances - (283) Unrealised loss on foreign currency transactions and translation - 91 Net gain on fair value change in financial instmments - (24) Loss/ (profit) on sale of property, plant and equipment (net) 60 (50) 7,941 8,382 Operating profit before working capital changes 4,793 8,996 Changes in working capital Adjustments for (increase)/decrease in operating assets: Trade receivables (3,611) (6,227) Inventories 4,963 589 Other f [Showing first 8,000 characters — download PDF for full document]