Unaudited Financial Results for the Quarter ended 30th June, 2026

CSL/2026-27/104 7th August, 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/2026-27/93 dated 27th July, 2026 and pursuant to Regulation 33 of the SEBI (LODR) Regulations, 2015, we would like to inform that the Board of Directors of the Company at their meeting held today i.e. on 7th August, 2026 has considered and approved the Unaudited Financial Results of the Company for the quarter ended on 30th June, 2026, which were reviewed by the Audit committee at its meeting held on even date. We are enclosing herewith the Unaudited Financial Results along with Limited Review Report by Statutory Auditors of the Company for the quarter ended 30th June, 2026. The meeting commenced at 11:30 a.m. and concluded at 12:05 p.m. 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 ENDED 30TH JUNE, 2026 ( {In Lakhs) Previous Quarter Ended Sr. Year Ended Particulars No. 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Audited) (Unaudited) (Unaudited) (Audited) (Refer Note l) INCOME I Revenue from Operations 48598.16 62399.64 40680.61 198821.49 II Other Income 2128.72 628.66 1860.04 5285.91 Ill Total Income ( I + II ) 50726.88 63028.30 42540.65 204107.40 IV EXPENSES (a) Cost of Materials consumed 8305.28 7172.57 5966.84 26625.14 (b) Purchases of Stock-in-Trade 17658.68 22000.83 14881.31 75941.12 (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 356.23 5926.52 (1041.06) 1264.12 (d) Employee benefits expense 7837.05 5943.85 6452.38 25943.24 (e) Finance costs 126.84 141.46 144.22 646.78 (f) Depreciation and amortization expense 942.25 994:29 909.26 3865.75 (g) Other expenses 9519.25 11563.36 9114.19 42129.32 Total Expenses ( IV l 44745.58 53742.88 36427.14 176415.47 v Proflt/(Loss) before exceptional Items and tax (Ill-IV ) 5981.30 9285.42 6113.51 27691.93 VI Exceptional Items (Refer Note No. 5) - 1065.29 (780.68) VII Proflt/(Loss) before tax ( V-VI ) 5981.30 10350.71 6113.51 26911.25 VIII Tax expenses:: ---- Current Tax 1092.23 1974.86 1207.55 6054.27 ---- Deferred Tax 358.03 642.26 252.56 438.42 Total Tax expense 1450.26 2617.12 1460.11 6492.69 IX Net Proflt/(loss) for the period ( VII -VIII ) 4531.04 7733.59 4653.40 20418.56 Other Comprehensive Income ( OCI ) 8.23 (44.18) (22.45) 31.91 A . Items that will not be reclassified to profit or loss ( Net of tax ) 8.23 (44.18) (22.45) 31.91 - - - B . Items that will be reclassified to profit or loss ( Net of tax ) XI Total Comprehensive Income for the period ( IX + X ) 4539.27 7689.41 4630.95 20450.47 XII Paid-up Equity Share Capital ( F Vt 5/-per share ) 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 not annualised): (1) Basic ( ~) 35.13 59.96 36.08 158.31 (2) Diluted ( ~) 35.13 59.96 36.08 158.31 Date: 7th August, 2026 By order of the Board of Directors Place: Ahmedabad Limited upam Gupta Executive Director (Technical) (DIN: 09290890) Cera Sanitaryware 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 CINNo.:L26910GJ1998PLC034400 CERA CERA SANITARYWARE LIMITED Notes to the Statement of Unaudited Financial Results for the Quarter ended 3Qth June, 2026: 1) These unaudited financial results of the Company for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on 7th August, 2026. The Statutory Auditors of the Company have carried out a limited review of the unaudited financial results for the quarter ended 30th June, 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 figures for the quarter ended 31st March, 2026 are the balancing figures between the audited figures in respect of full financial year ended 3P1 March, 2026 and the unaudited year to date figures up to the third quarter ended 31st December, 2025. 4) 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". 5) 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 and subsequently reassessed the estimated incremental liabilities towards past service cost relating to gratuity and leave benefits. Based on its preliminary understanding of the New Labour Codes, the Company had recognised a provision of ~1845.97 lakhs during the quarter ended December 31, 2025, which was disclosed under "Exceptional Items". Subsequently, based on the FAQs and Cera Sanitaryware 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 clarifications issued by the Ministry of Labour, deliberations at various forums, professional advice and actuarial valuation carried out after detailed examination of the final wage structure and relevant provisions of the New Labour Codes, the Company reassessed the incremental estimated liabilities as at March 31, 2026 at ~780.68 lakhs. Accordingly, the excess provision of ~1065.29 lakhs was reversed during the quarter ended March 31, 2026 and disclosed under "Exceptional Items". The Company continues to monitor the finalisation of Central I State Rules and further clarifications from the Government on other aspects of the Labour Codes and will account for any additional impact, if required, based on such developments. 6) During the quarter ended 3Q1h June, 2026, the ESOP Trust (Cera Sanitaryware Employees Welfare Trust) has transferred 2011 equity shares of face value of "'{5/- each upon exercise of stock options issued under ESOS 2024 to eligible employees. 7) The Board of Directors of the Company recommended a dividend of "'{75 /- per fully paid-up equity share of "'{5 /- each for financial year 2025-26 at its meeting held on 81h May, 2026. The same was approved by the shareholders in the Annual General Meeting of the Company held on 23rd July, 2026. 8) Figures of the previous period have been regrouped I reclassified I restated wherever considered necessary. By the Order of the Board of Directors ware Limited Date: 7th August, 2026 Anupam Gupta Place: Ahmedabad Executive Director (Technical) (DIN: 09290890) Cera Sanitaryware 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 Singhi & Co. Chartered Accountants Unit 11-D, 11th Floor, Ega Trade Centre, 809, Poonamallee High Road, Kilpauk, Chennai-600 010 India Ph: +91 44 42918459, E-mail :chennai@singhico.com Website : www.singh [Showing first 8,000 characters — download PDF for full document]