Cera Sanitaryware Ltd. — Interim / Quarterly Report 2022

Aug 5, 2021

CSLi2021-22/183 August, 2021

IBsE Limited	I National Stock Exchanqe of India Limited
Corporate Relationship Department	1 Exchange Plaza
1st Floor, New Trading Ring	Band1·aKurla Complex
I Rotunda Building, P J Towers	Bandra (East)
Dalal Street, Fmt, Mumbai - 400001.	400051.Mumbai -
I Scrip Code :532443
ilirip ID: CERA	Scrip Code: CERA

Dear Sir/Madam,

Sub: Board Meeting Outcome

In continuation to our letter No. CSL/2021-22il62 dated 20th J 2021 and pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we have to inform that the Board of Directors of the Company at their meeting held today i.e. on 05.08.2021 have considered and approved the Standalone and Consolidated Unaudited Financial Results of the Company for the quarter ended on 30.06.2021 which were reviewed by the Audit committee at its meeting held on even date.

Pursuant to the provisions of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 we hereby enclose the following:

• 1. Standalone and Consolidated Unaudited Financial Results for the quarter ended 30.06.2021.
• 1. Limited Review Reports by Auditors of the Company on Standalone and Consolidated Unaudited Financial Results for the quarter ended 30.06.2021.
• 1. Extract of Standalone and Consolidated Unaudited Financial Results for the Quarter ended 30.06.2021.

The meeting commenced at 1l :30 a.m. and concluded at 12: 15 p.m.

We hope, you will find the above in order and take necessary action in the matter.

Thanking you. For Cera Sanitaryware Limited,

Encl: as above

C1:i!ll'a Sanitaii'y Mli'kn'·~ llrr1ited

Corp(Jrate Office: 7'h & 81' Floors, B Wing, Privilon, Ambli BRTS Road, lskcon Crossroads, Ahmedabad 380059, India Tel: +91 79 49112222 Email: marketing@cera-india.comWeb:www.cera-india.com

Registered Office & Works: 9, GIDC Industrial Estate, Kadi 382715, District Mehsana, North Gujarat

CERA

CERA SANITARYWARE LIMITED

( Rs. In Lakhs)StandalonePreviousQuarter EndedParticulars31.03.2021Sr.30.06.202130.06.2020No.(Unaudited)(Audited)(Unaudited)(Audited)INCOMERevenue from Operations22,284.0143,137.4614,258.801,20,170.67575.25246.74688.13$\mathbf{I}$2,178.92Other IncomeШTotal Income $(1 + II)$22859.2643,384.2014946.931,22,349.59IVEXPENSESCost of Materials consumed(a)3,174.953,723.05853.888,530.83Purchases of Stock-in-Trade(b)10,123.5720,714.624,030.8752,797.09Changes in inventories of finished goods, work-in-progress and stock-in-trade(c)(3,446.01)(1,660.74)3,402.442,378.604,304.76(d)Employee benefits expense3,128.3714,433.204,284.22Finance costs(e)104.32138.24100.19426.77Depreciation and amortization expense(f)728.50839.25811.863,323.04Other expenses(g)6,142.899,761.403,203.4026,011.74.Total Expenses (IV)21,132.9837,800.0414,507.171,08,925.11Profit/(Loss) before exceptional items and tax (III-IV)$\mathsf{V}$1,726.28439.765,584.1613,424.48Exceptional ItemsVIProfit/(Loss) before tax (V-VI)VII1,726.285,584.16439.76VIIITax expenses ::---- Current Tax311.601,670.39--- Deferred Tax122.87(387.74)148.92Profit/(Loss) for the period from continuing operations after tax (VII-VIII)IX4,301.511,291.81290.84Profit / (loss) from discontinued operationsΧTax expense of discontinued operationsXIù,Profit / (loss) from discontinued operations (after tax) (X-XI)XIINet Profit/(Loss) for the period (IX+XII)XIII1291.81290.844,301.51XIVOther Comprehensive Income (OCI)(37.42)132.70(37.42)A. Items that will not be reclassified to profit or loss (Net of tax)(37.42)132.70(37.42)B. Items that will be reclassified to profit or loss (Net of tax)Total Comprehensive Income for the period (XIII+XIV) comprising Profit/(loss)4,434.211,254.39253.42XVand other comprehensive income for the period (XIII+XIV)Paid-up Equity Share Capital (FV Rs.5/- per share)XVI650.29650.29650.29Other Equity (excluding Revaluation Reserve)XVIIEarnings per equity share ( For continuing operations)(not annualised):XVIII$(1)$ Basic(Rs.)9.9333.072.24(2) Diluted9.93(Rs.)33.072.24Earnings per equity share (For discontinued operations)XIX$Rs.$ )(1) Basic$\omega$$\blacksquare$$\sim$(2) Diluted(Rs.)$\overline{\phantom{a}}$÷.ä,Earnings per equity share (For discontinued & continuing operations)(not annualised):XX9.93(1) Basic$Rs.$ )33.072.2477.899.9377.8933.072.24(2) Diluted (Rs.)		STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2021
				Year Ended
						31.03.2021
						13,424.48
						3,279.05
						15.10
						10,130.33
						10,130.33
						20.44
						20.44
						10,150.77
						650.29
						86,789.63
						77.89
						77.89

Cera Sanitaryware LimitedRegistered Office & Works : 9, GIDC Industrial Estate, Kadi 382715. District : Mehsana, North Gujarat, INDIATele : +91-2764-242329, 243000 E-Mail : kadi@cera-india.com www.cera-india.com

CIN No.: L26910GJ1998PLC034400

CERA SANITARYWARE LIMITED

Notes to the Statement of Unaudited Standalone Interim Financial Results for the Quarter ended June 30, 2021

• 1. These standalone unaudited financial results of the Company for the quarter ended June 30, 2021 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on August 5, 2021. The Statutory Auditors of the Company have carried out a limited review of the unaudited financial results for the quarter ended June 30, 2021 and have expressed an unmodified review report on these financial results.
• 1. The above standalone unaudited financial results have been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards ("lnd 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.
• 1. The Company has considered the possible impact of pandemic relating to COVID-19 on its financial results/position using the internal and external sources of information available up to the date of approval of these financial results and expects to recover the carrying value of its assets. The impact of CO VI D-19 on the Company's financial statements may differ from that estimated as at the date of approval of these financial results.
• 1. The figures for the quarter ended March 31, 2021 are the balancing figures between the audited figures in respect of full financial year ended March 31, 2021 and the unaudited year to date figures up to the third quarter ended December 31, 2020.
• 1. 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 lnd AS 108 "Operating Segment".

• 1. The Board of Directors of the Company recommended a dividend of Rs. 13 /- per fully paid-up equity share of Rs. 5 /- each for financial year 2020-21 at its meeting held on June 10, 2021. The same was approved by the shareholders in the Annual General Meeting of the Company held on August 4, 2021.
• 1. Figures of the previous period have been regrouped I reclassified I restated wherever considered necessary.

By the Order of the Board of Directors For Cera Sanitaryware Limited

Atul Sanghvi Executive Director & CEO (DIN: 00045903)

Date: August 5, 2021 Place: Ahmedabad

N. Mo NAGRI & COG

CHARTERED ACCOUNTANTS

'A' Block, ,)th Floor, A-l & A-2, Safal Profitaire, Opp. Prahlad Nagar Garden, Near Hotel Rarnada, Prahlad Nagar, Ahmedahad-380 015 Tele:(079) 40064.694·, 40064<695, 4·0061203 +E-mail: nmnagri@hotmail.com

Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of Cera Sanitaryware Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

Review Report to The Board of Directors Cera Sanitaryware Limited

• 1. We have reviewed the accompanying statement of unaudited standalone financial results of Cera Sanitaryware Limited (the "Company") for the quarter ended June 30, 2021 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").
• 1. 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 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.
• 1. We conducted our review of the Statement 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 of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review 1s substantially less than an conducted in accordance with on and consequently does not enable us to robtai nee that we would become aware of all

1

significant matters that might be identified in an audit. Accordingly, we do not express an audit opnuon.

1. 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 the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

Other Matters

• 1. We draw attention to Note No. 3 to the Statement which states the impact of COVID-19 Pandemic on the operations of the Company and the management assessment thereon.
• 1. The Statement includes the financial results for the quarter ended March 31, 2021, being the balancing figures between the audited figures of previous year in respect of the full financial year ended March 3 1, 2021 and the unaudited year-to-date figures up to the third quarter ended December 31, 2020.

Our conclusions on the Statement in respect of Other Matters stated above in paragraphs 5 and 6 are not modified.

For N. M. NAGRI & CO. CHARTERED ACCOUNTANTS Firm Regn. No.106792W

[N. M. NAGRI] PROPRIETOR :Membership No.016992 UDIN: 21016992AAAABU6424

Place: Ahmedabad Date: August 05, 2021

|--|--|--|

CERA SANITARYWARE LIMITED

	STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2021
		~( Rs. In Lakhs)
				Consolidated
	Particulars	QuarterEnded
-Sr.		i~n "" :,,n?i·i·i 31.o3·:2o21":·>~rLrii<.:?ri?·n.
No.		(Unaudited)	(Audited)	(Unaudited)	(Audited)
	INCOME
I	Revenue from Operations	22,820.63	43842.29	14,603.41	122432.68
II	Other Income	654.66	429.73	700.65	2516.19
Ill	Total Income ( I + II )	23,475.29	44272.02	15,304.06	124948.87
IV	EXPENSES
	(a) Cost of Materials consumed	4,389.71	5,422.60	1,028.61	12,722.11
	(b) Purchases of StockMin-Trade	8,622.49	17,771.08	3,405.53	45,354.23
	(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade	(3,654.80)	(1,556.13)	3,217.95	4,603.61
	(d) Employee benefits expenses	4,460.64	4,833.41	3,221.98	15,367.88
	(e) Finance costs	213.18	280.48	232.41
	(f) Depreciation and amortization expenses	886.53	1,002.87	965.76	972.863,957.09
	(g) Other expenses	6,919.84	10,362.67	3,350.84	28,579.12
	Total Expenses (IV)	21,837.59	38116.98	15,423.08	1,11,556.90
v	Proflt/(Loss) before exceptional items and tax (III-IV)	1,637.70	6155.04	(119.02)	13391.97
VI	Exceptional Items
VII	Profit/(Loss) before tax ( V·VI )	1,637.70	6155.04	(119.02)	13391.97
VIII	Tax expenses::
	---- Current Tax	342.59	1755.60		3366.04
	---- Deferred Tax	140.18	(367.93)	48.41	35.26
IX
	Profit/(Loss) for the period from continuing operations after tax (VII-VIII)Profit I ( loss ) from discontinued operations	1,154.93	4767.37	{167.43)	9990.67
XXI	Tax expense of discontinued operations
XII	Profit I (loss) from discontinued operations (after tax) (X-XI)
XIII	Net Profit/(Loss) for the period ( IX+XII )	1,154.93	4767.37	(167.43)	9990.67
XIV	Add : Share in Profit I ( Loss ) of Associates	1.29		(11.07)
XV	Net Profit/(Loss) for the period (XIII+ XIV)		24.39		4.76
		1,156.22	4791.76	(178.50)	9995.43
XVI	Other Comprehensive Income { OCI )A . Items that will not be reclassified to profit or loss ( Net of tax )
	B . Items that will be reclassified to profit or loss ( Net of tax )	(37.00)	134.73	(37.53)	22.13
	Total Comprehensive Income for the period ( XIII+ XIV ) comprising Profit~(loss)
XVII	and other copmrehensive income for the period (XV+XVI)	1,119.22	4926.49	(216.03)	10017.56
XVIII	Net Profit Attributable to :
	Owner of the Holding company	1,220.79	4576.97	46.05	10077.34
	Non-controlling Interests	(64.57)	214.79	(224.55)	(81.91)
		1,156.22	4791.76	(178.50)	9995.43
	Other Comprehensive Income attributable to :
	Owner of the Holding company	(37.21)	133.74	(37.48)	21.30
	Non-controlling Interests	0.21	0.99	(0.05)	0.83
		(37.00)	134.73	(37.53)	22.13
	Total Comprehensive Income attributable to :
	Owner of the Holding company	1,183.58	4710.71	8.57	10098.64
	Non-controlling Interests	(64.36)	215.78	(224.60)	(81.08)
		1,119.22	4926.49	(216.03)	10017.56
XIX	Paid-up Equity Share Capital ( F V Rs.S/- per share)	650.29	650.29	650.29	650.29
XX	Other Equity (Excluding Revaluation Reserve)				86523.48
XXI	Earnings per equity share ( For continuing operationsj{not annualised).:
	(1) Basic( Rs.)	9.39	35.19	0.35	77.48
	(2) Diluted ( Rs.)	9.39	35.19	0.35	77.48
XXII	Earnings per equity share ( For discontinued operations )
	(1) Basic( Rs.)
	(2) Diluted ( Rs.)
XXIII	Earnings per equity share ( For discontinued & continuing operations)(not annualised}:
	(1) Basic( Rs.JI(2) Diluted ( Rs.ll	9.39	35.19	0.350.35	77.4877.48
		9.39	35.19

Cr:11 s~~~rita~wy\i'll!.11illl'.tlli Registered Office & Works : 9, GIDC Industrial Estate, Kad! 382715. District: Mehsam'!, North GuJ<~rat, INDIA Teie : +91-2764-242329, 243000 E-Mail : kadi@cera-india.com www.cera-india.com

C!N No,: l269HIG.I1!!19iPlC034400

CERA SANITARYWARE LIMITED

Notes to the Statement of Unaudited Consolidated Interim Financial Results for the Quarter ended June 30, 2021

• 1.) These consolidated unaudited financial results of the Company and its subsidiaries ("the Group"), for the quarter ended June 30, 2021 have been reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on August 5, 2021. The Statutory Auditors of the Company have carried out a limited review of the unaudited financial results for the quarter ended June 30, 2021 and have expressed an unmodified review report on these financial results.
• 2.) The above consolidated 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 recognised accounting practices and policies to the extent applicable.
• 3.) The Group has considered the possible impact of pandemic relating to COVID-19 on its financial results/position using the internal and external sources of information available up to the date of approval of these financial results and expects to recover the carrying value of its assets. The impact of COVID-19 on the Group's financial statements may differ from that estimated as at the date of approval of these financial results.
• 4.) The Group operates mainly in manufacturing of "Building Products" and all other activities are incidental thereto which have similar risk and return. Further, the sales are substantial in the domestic market. Accordingly, there are no separate reportable segments as required under Ind AS 108 "Operating Segment".

Cera Sanitaryware Limited Registered Office & Works: 9, GIDC Industrial Estate, Kadi 382715. District : Mehsana, North Gujarat, INDIA Tele: +91-2764-242329, 243000 E-Mail: kadi@cera-india.com www.cera-india.com CIN No.: L26910GJ1998PLC034400

• 5.) The figures for the quarter ended March 31, 2021 are the balancing figures between the audited figures in respect of full financial year ended March 31, 2021 and the unaudited year to date figures up to the third quarter ended December 31, 2020.
• 6.) The Board of Directors of the Parent Company recommended a dividend of Rs. 13 /- per fully paid-up equity share of Rs. 5 !- each for financial year 2020-21 at its meeting held on June 10, 2021. The same was approved by the shareholders in the Annual General Meeting of the Company held on August 4, 2021.
• 7.) Figures of the previous period have been regrouped I reclassified I restated wherever considered necessary.

By the Order of the Board of Directors For Cera Sanitaryware Limited

Atul Sanghvi Executive Director & CEO (DIN: 00045903)

Date: August 5, 2021 Place: Ahmedabad

Oftke & Works : 9, G!DC industrial Estate, Kadi 382715. District: Mehsana, North INDIA Tele: +91-2764-242329, 243000 E-Mail: kadi@cera-lndia.com www.cera-india.com Ci!'l! No.: !.26!'HilGJ'i!.l~!f'lC{l3440Q

No M. NAGRI & CO .. CHARTERED ACCOUNTANTS

'A' Block, 5th Floor, A-1 & A-2, Safal Profitaire, Opp. Prahlad Nagar Garden. Near Hotel Ramada, Prahlad Nagar, Ahmedabad-380 Ol.S Tele:(079) 4.0064.694, 4·0064.695, '10061203 +E-mail: ,llll.,';Lill!.!c!lli~"!L!g

Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of Cera Sanitaryware Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

Review Report to The Board of Directors Cera Sanitaryware Limited

• 1. We have reviewed the accompanymg Statement of unaudited consolidated financial results of Cera Sanitaryware Limited ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), for the quarter ended June 30, 2021, ("the Statement"), attached herewith, being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").
• 1. This Statement, which is the responsibility of the Parent's Management and approved by the Parent'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 as amended, read with relevant rules issued thereunder, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our rev1ew.
• 1. We conducted our review of the Statement accordance the Standard on Review of Interitn Financial Information Performed by the dent Auditor of the Entity", issued by Institute of Chartered Accountants

India. This Standard requires that we plan and perfonn the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

We also performed procedures m accordance with the Circular No. CIR/CFD/CMDl/44/2019 dated March 29, 2019 issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.

• 1. The consolidated unaudited financial results for the quarter ended June 30, 2021 include the results of the following Entities:
  • a. Cera Sanitaryware Limited (Parent Company)
  • b. Anjani Tiles Limited (Subsidiary)
  • c. Packcart Packaging LLP (Subsidiary)
  • d. Race Polymer Arts LLP (Subsidiary)
  • e. Milo Tile LLP (Associate)
• 1. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of other auditor referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards specified under Section 133 of the Companies Act, 20 13, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed ·the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement

Other Matters

• 1. We did not review the interim tinancial statements/ tinancial information/ tinancial results of one (1) subsidiary, Anjani Tiles Limited, included in the Statement, whose interim financial statements/ tinancial information/ financial results reflect total revenues of Rs.l462.91 Lakhs, total net loss after tax ofRs. 194.12 Lakhs and total comprehensive loss of Rs. 193.96 Lakhs for the quarter ended June 30, 2021, as considered in the consolidated unaudited financial results. These interim financial statements/ financial information/ financial results have been reviewed by other auditor whose report has been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect ofthis subsidiary, is based solely on the report of the other auditor and the procedures performed by us as stated in paragraph 3 above.
• 1. The consolidated unaudited financial results also include the Group's share of net profit after tax ofRs. 1.29 Lak:hs and total comprehensive profit ofRs. 1.29 Lakhs for the quarter ended June 30, 2021, as considered in the consolidated unaudited financial results, in respect of one associate, based on its interim financial statements/ financial information/ financial results which have not been reviewed/ audited by its auditors. Its interim financial results are un-reviewed and have been furnished to us by the Management and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this associate and our report in terms of Regulation 33 of the Listing Regulations, in so far it relates to the aforesaid associate, . are based solely on such unreviewed financial information. According to the information and explanations given to us by · the Management, these interim financial statements/ financial information/ financial results are not material to the Group.
• 1. We draw attention to Note No. 3 Statement which states the impact of COVID- 1 9 Pandemic on operations of the Group and the management assessment thereon.

1. The Statement includes the financial results for the quarter ended March 31, 2021, being the balancing figures between the audited figures of previous year in respect of the full financial year ended March 31, 2021 and the unaudited year-to-date figures up to the third quarter ended December 31, 2020.

Our conclusions on the Statement in respect of Other Matters stated above in paragraphs 6 to 9 are not modified.

For N. M. NAGRI & CO. CHARTERED ACCOUNTANTS Firm Registration No.106792W J. c;r------"'---....-- ' ' "

[N. M. NAGRl] PROPRIETOR Membership No. 016992 UDIN: 21016992AAAABT3149

Place: Ahmedabad Date: August 05, 2021

CERA

EXTRACT OF STANDALONE AND CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2021

Rs. In Lakhs)
			Standalone		Consolidated
Sr.No	Particulars	QuarterEnded	Year Ended	QuarterEnded	QuarterEnded	Year Ended	QuarterEnded
		30.06.2021	31.03.2021	30.06.2020	30.06.2021	31.03.2021	30.06.2020
		(Unaudited)	(Audited)	(Unaudited)	(Unaudited)	(Audited)	(Unaudited)
	Total Income from Operations	22284.01	120170.67	14258.80	22820.63	122432.68	14603.41
	Net Profit /(Loss)for the period (before Tax Exceptional and / orExtraordinary items)	1726.28	13424.48	439.76	1,637.70	13391.97	(119.02)
	Net Profit/(Loss) for the period before Tax (after Exceptional and/orExtraordinary items)	1726.28	13424.48	439.76	1,637.70	13391.97	(119.02)
	Net Profit/(Loss) for the period after Tax (after Exceptional and/orExtraordinary items)	1291.81	10130.33	290.84	1.156.22	9995.43	(178.50)
5.	Total Comprehensive Income for the period [ Comprising Profit/(Loss) forthe period (after tax) and Other Comprehensive Income (after tax)]	1254.39	10150.77	253.42	1.119.22	10017.56	(216.03)
6	Equity Share Capital (Face value of Rs.5/- each)	650.29	650.29	650.29	650.29	650.29	650.29
	Other Equity (Excluding revaluation reserve) as shown in the AuditedBalance Sheet of the previous year		86789.63			86523.48
	Earnings per equity share (of Rs.5/- each) (Not annualised):
	$(1)$ BasicRs.)	9.93	77.89	2.24	9.39	77.48	0.35
	(2) Diluted(Rs.)	9.93	77.89	2.24	9.39	77.48	0.35

Notes

$\overline{1}$ The above is an Extract of the detailed format of results for quarter ended on 30th June, 2021 filed with the Stock Exchanges under Regulation - 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The full format of the standalone/consolidated unaudited financial results for the quarter ended 30th June, 2021 are available on the website of the Stock Exchanges (www.bseindia.com & www.nseindia.com) and the Company's website (www.cera-india.com).

2 Figures of the previous periods have been regrouped/ reclassified / restated wherever necessary.

The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 5th August, 2021. $\overline{3}$

The Board of Directors recommended a dividend of Rs. 13 /- per fully paid-up equity share of Rs. 5 /- each for financial year 2020-21 at its meeting held on10th June, 2021. The same was approved by the shareholders in the $\overline{4}$

Date: 05.08.2021 Place:Ahmedabad

By Crder of the Board of Directors For, Cera Sanitaryware Limited

Atul Sanghvi Executive Director & CEO (DIN:00045903)

Cera Sanitaryware Limited Registered Office & Works: 9, GIDC Industrial Estate, Kadi 382715. District: Mehsana, North Gujarat, INDIA Tele: +91-2764-242329, 243000 E-Mail: kadi@cera-india.com www.cera-india.com

CIN No.: L26910GJ1998PLC034400