Unaudited Financial Results for the Quarter and Half year ended 30th September, 2026

CSL/2026-27/164 4th November 2026 To, To, BSE Limited National Stock Exchange of India Limited Corporate Relationship Department Exchange Plaza 1st Floor, New Trading Ring Bandra Kurla Complex Rotunda Building, P J Towers Bandra (East) Dalal Street, Fort, Mumbai – 400001. Mumbai – 400051. Scrip Code :532443 Scrip ID: CERA Scrip Code: CERA Dear Sir/Madam, Sub: Board Meeting Outcome In continuation to our letter No. CSL/2026-27/154 dated 22nd October 2026, we would like to inform that the Board of Directors at their meeting held today i.e. on 4th November 2026 has Considered and approved: 1. Unaudited Financial Results of the Company for the quarter and half year ended 30th September, 2026, which were reviewed by the Audit committee at its meeting held on even date. 2. Re-appointment of Mr. Vikram Somany (DIN: 00048827) as Chairman and Managing Director of the Company for the period of 5 years w.e.f. 1st July 2027, subject to the approval of members of the Company. 3. Re-appointment of Mr. Anandh Sundar (DIN: 10409065) as an Independent Director of the Company for second term of five years w.e.f. 12th February 2027, subject to the approval of members of the Company. 4. Approved the Postal Ballot Notice containing the Special Resolutions for seeking approval of the Members of the Company through remote e-voting for aforementioned two business regarding Re-appointment of Directors. Details of cut-off date, remote e-voting period and Postal Ballot Notice will be intimated later on separately. We enclose herewith the following: - A. Unaudited Financial Results along with Limited Review Report by Statutory Auditors of the Company for the quarter and half year ended 30th September 2026, Statement of Assets & Liabilities as at 30th September 2026 and Statement of Cash Flow for the half year ended 30th September 2026, are enclosed herewith. B. Disclosure pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015 read with SEBI Master Circular dated 30th January 2026 is enclosed herewith as an Annexure. The meeting commenced at 11:40 a.m. and concluded at 12:15 p.m. We hope you will take the same on your records. Thanking You. For Cera Sanitaryware Limited Hemal Sadiwala Company Secretary Encl: As above CERA CERA SANITARYWARE LIMITED STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 ( t In lakhs) Previous Sr. Quarter Ended Half Year Ended Particulars Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited} (Unaudited) (Unaudited) (Unaudited} (Unaudited} (Audited} INCOME I Revenue from Operations 60295.95 48598.16 47340.78 108894.11 88021.39 198821.49 II Other Income 1089.33 2128.72 1656.42 3218.05 3516.46 5285.91 Ill Total Income ( I+ II ) 61385.28 50726.88 48997.20 112112.16 91537.85 204107.40 IV EXPENSES (a) Cost of Materials consumed 10510.27 8305.28 6381.85 18815.55 12348.69 26625.14 (b) Purchases of Stock-in-Trade 25574.27 17658.68 19223.89 43232.95 34105.20 75941.12 (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2290.00) 356.23 (1571.85) (1933.77) (2612.91) 1264.12 (d) Employee benefits expense 7219.88 7837.05 6523.09 15056.93 12975.47 25943.24 (e) Finance costs 138.14 126.84 163.97 264.98 308.19 646.78 (f) Depreciation and amortization expense 976.64 942.25 982.84 1918.89 1892.10 3865.75 (g) Other expenses 11954.29 9519.25 10070.02 21473.54 19184.21 42129.32 Total Expenses ( IV) 54083.49 44745.58 41773.81 98829.07 78200.95 176415.47 v Proflt/(Loss) before exceptional items and tax (Ill-IV) 7301.79 5981.30 7223.39 13283.09 13336.90 27691.93 VI Exceptional Items (Refer Note No. 5) - - - (780.68) VII Profit/(Loss) before tax ( V-VI ) 7301.79 5981.30 7223.39 13283.09 13336.90 26911.25 VIII r ax expenses :: ---- Current Tax 1925.90 1092.23 1628.61 3018.13 2836.16 6054.27 ---- Deferred Tax (237.73) 358.03 (69.98) 120.30 182.58 438.42 Total Tax Expense 1688.17 1450.26 1558.63 3138.43 3018.74 6492.69 IX Net Profit/(Loss) for the period (VII-VIII ) 5613.62 4531.04 5664.76 10144.66 10318.16 20418.56 x Other Comprehensive Income ( OCI ) (511.12) 8.23 (40.47) (502.89) (62.92) 31.91 A . Items that will not be reclassified to profit or loss ( Net of tax ) (511.12) 8.23 (40.47) (502.89) (62.92) 31.91 B . Items that will be reclassified to profit or loss ( Net of tax ) - - - - - - XI Total Comprehensive Income for the period ( IX+ X) 5102.50 4539.27 5624.29 9641.77 10255.24 20450.47 XII Paid-up Equity Share Capital ( F V ~ 5/-per share) 644.88 644.88 644.88 644.88 644.88 644.88 XIII Other Equity (excluding Revaluation Reserve) 146588.97 XIV Earnings per equity share {EPS for the Quarter and Half year not annualised): (1) Basic (~) 43.52 35.13 43.92 78.66 80.00 158.31 (2) Diluted (~) 43.52 35.13 43.92 78.66 80.00 158.31 Date: 4th November, 2026 By order of the Board of Directors Place: Ahmedabad e Limited Anupam Gupta Executive Director (Technical) {DIN: 09290890) Cer• Sanlt•ryw•re Limited Registered Office & Works : 9, GIDC Industrial Estate, Kadi 384440. District : Mehsana'. N~rth Gujarat, INDIA Tele : +91-2764-242329, 243000 E-Mail : kadi@cera-india.com www.cera-mdta.com CIN No. : Ll691OGJ1998PLC034400 CERA CERA SANIT ARYWARE LIMITED Notes to the Statement of Unaudited Financial Results for the Quarter and six months ended 30th September, 2026: 1) These unaudited financial results of the Company for the quarter and six months ended 301h September, 2026 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 4th November, 2026. The Statutory Auditors of the Company have carried out a limited review of the unaudited financial results for the quarter and six months ended 30th September, 2026 and have issued· an unmodified review report on these unaudited financial results. 2) The above unaudited financial results have been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards ("Ind AS") as prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended thereafter and other recognized accounting practices and policies to the extent applicable. 3) The Company operates mainly in manufacturing of "Building Products" and all other activities are incidental thereto which have similar risk and return. Further, the sales are substantially in the domestic market. Accordingly, there are no separate reportable segments as required under Ind AS 108 "Operating Segment". 4) During the financial year ended March 31, 2026, pursuant to the implementation of the New Labour Codes effective from November 21, 2025, the Company had recognised the estimated incremental liabilities towards past service cost relating to gratuity and leave benefits aggregating to Rs. 780.68 Lakhs. The said amount has been disclosed under "Exceptional Items" The Company continues to monitor the finalisation of Central I State Rules and further clarifications from the Governme.nt on other aspects of the Labour Codes and will account for any additional impact, if required, based on such developments. Cer• S•nlt•ryw•re Limited Registered Office & Works : 9, GIDC Industrial Estate, Kadi 384440. District : Mehsana, North Gujarat, INDIA Tele : +91-2764-242329, 243000 E-Mail : kadi@cera-india.com www.cera-india.com CIN No.: L26910GJ1998PLC034400 CERA 5) Figures of the previous period have been regrouped I reclassified I restated wherever considered necessary. By Order of the Board of Directors ware Limited Date : 4th November, 2026 . Anupam Gupta Place : Ahmedabad ' Executive Director (Technical) (DIN: 09290890) Cer• S•nluryw•r• Limited Registered Office & Works: 9, GIDC Industrial Estate, Kadi 384440. District: Mehsana, North Gujarat, INDIA Tele : +91-2764-242329, 243000 E-Mail : kadi@cera-india.com www.cera-lndia.com CIN No. : L2691OGJ1998PLC034400 Independent Auditor’s Review Report on the Quarterly an [Showing first 8,000 characters — download PDF for full document]