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Deccan Cements Ltd. — Interim / Quarterly Report 2026
May 29, 2026
61739_rns_2026-05-29_c76552fc-2444-4428-9e56-3edc12803a16.pdf
Interim / Quarterly Report
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DECCAN CEMENTS LIMITED
CIN: L26942TG1979PLC002500
REGD OFFICE: 6-3-666/B,
DECCAN CHAMBERS, SOMAJIGUDA, HYDERABAD - 500 082
PHONE +91 (40) 23310168, 23310552, +91 (40) 23310561, 23310599
FAX +91 (40) 23318366
E-MAIL [email protected]
WEBSITE www.deccancements.com
DCL: SECY: 2026
Date: 29.05.2026
BSE Limited
Corporate Relationship Department
Phiroze Jeejeebhoy Towers
Dalal Street
Mumbai - 400 001
Scrip Code: 502137
National Stock Exchange of India Limited
Listing Department
Exchange Plaza, Plot No. C/1, G Block
Bandra-Kurla Complex, Bandra (East)
Mumbai - 400 051
Trading Symbol: DECCANCE
Sub: Outcome of the Board Meeting.
Ref: Board Meeting Intimation on 21.05.2026.
Dear Sir/Madam,
The Board of Directors of the Company at its meeting held today i.e., 29th May 2026, has inter alia, considered and approved the following items:
- The Standalone and Consolidated Audited Financial Results of the Company prepared as per the Indian Accounting Standards (Ind-AS) for the Quarter/Year ended on 31st March 2026 (Copy enclosed), which were reviewed and recommended by the Audit Committee.
- Took note of the unmodified Statutory Auditors Report on the Standalone and consolidated Audited Financial Results of the Company for the Year ended on 31st March 2026.
(Declaration pursuant to Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015 by Mr. D. Raghava Chary, Chief Financial Officer and Ms. P. Parvathi, Chairperson and Managing Director of the Company on Unmodified Audit Report for the financial year ended 31st March 2026 is enclosed).
- Recommendation of Dividend for FY 2025-26 @ Re.0.50 (10%) per fully paid equity shares of face value of Rs.5/- each, subject to the approval of Shareholders in the ensuing 46th Annual General Meeting of the Company.
- Appointment of M/s Aruna Prasad & Co, Cost Accountants, Chennai as Cost Auditors of the Company for the Financial Year 2026-27.
- Appointment of M/s M Bhaskara Rao & Co, Chartered Accountants, Hyderabad as Internal Auditors of the Company for the Financial Year 2026-27.
The meeting of the Board of Directors commenced at 11:45 AM (IST) and concluded at 1:10 PM (IST).
Thank you,
With regards,
For Deccan Cements Limited

Bikram Keshari Prusty
Company Secretary (FCS-7855)

BIKRAM KESHARI PRUSTY
Digitally signed by BIKRAM KESHARI PRUSTY
Date: 2026.05.29 13:26:29 +05'30'
DNV
ISO 9001 = ISO 14001
60 4901
Works : Bhavanipuram, Janpahad P.O., Pin:508 218. Suryapet Dist. (T.S.)
Phones : (08683) 229503, 229504, 229505, 229507, Fax : (08683) 229502
DECCAN CEMENTS LIMITED
CIN: L26942TG1979PLC002500
REGD OFFICE: 6-3-666/B,
"DECCAN CHAMBERS", SOMAJIGUDA,
HYDERABAD - 500 082
PHONE +91 (40) 23310168, 23310552,
+91 (40) 23310561, 23310599
FAX +91 (40) 23318366
E-MAIL [email protected]
WEBSITE www.deccancements.com
Disclosure under Regulations 30 of the SEBI (LODR) Regulations, 2015 - Intimation about the appointment of Cost Auditors for FY 2026-27
| 1 | Name of the Cost Auditors | M/s. Aruna Prasad & Co.
Cost Accountants, Chennai
Firm Registration No. 100883
M.No:11816 |
| --- | --- | --- |
| 2 | Reason for Change | Appointment of Cost Auditors of the Company |
| 3 | Date of Appointment | 29-05-2026 |
| 4 | Term of Appointment (in Years) | 1 Year (for FY 2026-27) |
| 5 | Brief Profile | Aruna Prasad is the progreitrix of M/s.Aruna Prasad & Co., Cost Accountant based at Chennai.
Aruna Prasad has more than 30 plus years of experience in the field of cost audit and cost accounting for listed and unlisted companies. |
Disclosure under Regulations 30 of the SEBI (LODR) Regulations, 2015 - Intimation about the appointment of Internal Auditors for FY 2026-27
| 1 | Name of the Internal Auditors | M/s. M. Bhaskara Rao & Co.
Chartered Accountants, Hyderabad
Firm Registration No. 000459S |
| --- | --- | --- |
| 2 | Reason for Change | Appointment of Internal Auditors of the Company |
| 3 | Date of Appointment | 29^{th} May 2026 |
| 4 | Term of Appointment (in Years) | 1 Year (for FY 2026-27) |
| 5 | Brief Profile | M. Bhaskara Rao & Co (MBRC) is a reputed firm of Chartered Accountants in Southern India, offering a wide range of professional services, with a strong accent on Audit and Assurance, Taxation and Business Advisory services. MBRC operates in three States through four offices - its head office is located in Hyderabad and branches in Kakinada, Vishakhapatnam (AP) and New Delhi. |
For Deccan Cements Limited

Bikram Keshari Prusty
Company Secretary (FCS-7855)

MANAGEMENT SYSTEM CERTIFICATION
DNV ISO 9001 = ISO 14001 ISO 45001
Works : Bhavanipuram, Janpahad P.O., Pin:508 218. Suryapet Dist. (T.S.) Phones : (08683) 229503, 229504, 229505, 229507, Fax : (08683) 229502
| DECCAN CEMENTS LIMITED CIN L26942TG1979PLC002500 Regd Office "Deccan Chambers", 6-3-666/B, Somagguda, Hyderabad - 500 082 Ph 040-23310168, Fax 040-23318366, Email secretarial@deccancements com, Website www.deccancements com | ||||||
|---|---|---|---|---|---|---|
| Statement of Standalone Audited Financial Results for the Quarter and Year ended 31st March, 2026 | ||||||
| (Rs. in Lakhs except per share data) | ||||||
| S.No. | Particulars | Quarter ended | Year ended | |||
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Audited (Refer Note.4) | Unaudited | Audited (Refer Note.4) | Audited | Audited | ||
| I | Revenue from operations | 21,389 27 | 13,085 02 | 11,891 98 | 63,561 42 | 52,697 72 |
| II | Other income | 102 83 | 157 76 | 698 16 | 766 70 | 1,619 91 |
| III | Total Income (I + II) | 21,492.10 | 13,242.78 | 12,590.14 | 64,328.12 | 54,317.63 |
| IV | Expenses | |||||
| (a) Cost of materials consumed | 3,809 97 | 2,053 62 | 1,771 28 | 9,872 54 | 6,955 14 | |
| (b) Purchases of stock-in-trade | (0 07) | 1 12 | 24 80 | 15 85 | 37 50 | |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 204 64 | (531 46) | (968 45) | (0 07) | (200 35) | |
| (d) Employee benefits expense | 687 13 | 764 23 | 636 35 | 3,014 05 | 3,067 96 | |
| (e) Finance costs | 1,503 79 | 550 41 | 280 95 | 2,727 66 | 1,275 17 | |
| (f) Depreciation and amortization expenses | 1,404 06 | 815 28 | 688 79 | 3,562 02 | 2,807 71 | |
| (g) Power and fuel | 7,990 90 | 5,170 92 | 5,423 76 | 22,387 97 | 21,431 82 | |
| (h) Freight charges | 4,505 22 | 2,740 89 | 2,104 60 | 12,803 63 | 9,761 37 | |
| (i) Other expenses | 2,469 37 | 1,746 99 | 1,587 36 | 7,803 44 | 8,105 78 | |
| Total expenses (IV) | 22,575.01 | 13,312.00 | 11,549.44 | 62,187.10 | 53,242.10 | |
| V | Profit/(Loss) before exceptional items and tax (III-IV) | (1,082 91) | (69 22) | 1,040 70 | 2,141 02 | 1,075 53 |
| VI | Exceptional items | 1,284 07 | - | - | 1,284 07 | - |
| VII | Profit before tax (V - VI) | 201.16 | (69.22) | 1,040.70 | 3,425.09 | 1,075.53 |
| VIII | Tax Expense | |||||
| Current tax | - | (937 99) | 176 61 | - | 347 12 | |
| Earlier year tax | (5 73) | - | - | 3 86 | (2 25) | |
| Deferred tax | (265 62) | 924 19 | 68 88 | 562 11 | (22 64) | |
| IX | Profit for the period/year (VII - VIII) | 472.51 | (55.42) | 795.21 | 2,859.12 | 753.30 |
| X | Other Comprehensive Income (net of tax) | |||||
| Items that will not be reclassified to profit or loss | ||||||
| Remeasurement of defined benefit plans | 29 67 | 20 27 | 13 45 | 49 94 | 13 45 | |
| XI | Total Comprehensive Income for the period/year (IX + X) | 502.18 | (35.15) | 808.66 | 2,909.06 | 766.75 |
| XII | Paid-up Equity Share capital | 700 38 | 700 38 | 700 38 | 700 38 | 700 38 |
| XIII | Earning Per Share (Face Value of Rs.5/- each) (not annualised) | |||||
| (a) Basic | 3 37 | (0 40) | 5 68 | 20 41 | 5 38 | |
| (b) Diluted | 3 37 | (0 40) | 5 68 | 20 41 | 5 38 |
Notes:
1. The above standalone results for the quarter ended and year ended 31st March 2026 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 29th May 2026. The Statutory Auditors have expressed an unmodified audit opinion.
2. This statement is as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015.
3. The Company has one reportable segment "Manufacturing and Selling of Cement" as per the requirements of Ind AS 108 "Operating Segments".
4. Figures for the last quarter are the balancing figures between the audited figures in respect of full financial year and the published year to date. Figures up to the third quarter of the respective financial years.
5. The Board of Directors have recommended Final Dividend of Re 0.50(10%) for FY 2025-26, subject to approval by the Shareholders at the ensuing Annual General Meeting.
6. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has restructured the compensation of its employees from April, 2026 and assessed the impact of the changes, consistent with the Labour Codes, draft rules, FAQs. The Company has assessed the financial implications of these changes which has resulted in the increase of gratuity liability by Rs 57.53 lakhs and compensated absences by Rs 12.78 Lakhs primarily arises due to change in wage definition. The Company has presented this incremental impact under "Employee benefits expense" in the Statement of Profit and Loss. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.
7. During the quarter ended March 31, 2026, the Company has disposed of a land situated at Solipet village, Shabad mandal, Rangareddy district, forming part of Property, Plant and Equipment. Pursuant to the said transaction, the Company has recognised a net profit of Rs 1284 07 Lakhs, being the difference between the sale consideration received and the carrying amount of the land together with related transaction costs, which is disclosed as exceptional item.
8. The Company has paid/ provided Rs 194 59 lakhs as remuneration to Chairperson and Managing Director during the year 2025-26. However in view of inadequacy of profits of Company for the FY 2025-26 for payment of remuneration to the Chairperson and Managing Director, the Company is placing a resolution for the approval of its members in the ensuing 46th Annual General Meeting of members of the Company.
Place Hyderabad
Date May 29th 2026
for DECCAN CEMENTS LIMITED
P Parvathi
Chairperson and Managing Director
| DECCAN CEMENTS LIMITED
CIN L26942TG1979PLC002500
Regd Office "Deccan Chambers", 6-3-666/B, Somayguda, Hyderabad - 500 082
Ph 040-23310168, Fax 040-23318366, Email secretarial@deccancements com
Website www.deccancements com | | |
| --- | --- | --- |
| Standalone Statement of Assets and Liabilities | | |
| (Rs. in Lakhs) | | |
| Particulars | As at
31.03 2026 | As at
31.03.2025 |
| | Audited | Audited |
| ASSETS | | |
| Non current assets | | |
| (a) Property, plant and equipment | 1,33,124 52 | 38,129 84 |
| (b) Right-of-use assets | - | 13 09 |
| (c) Capital work-in-progress | 255 59 | 80,538 06 |
| (d) Other intangible assets | 2,025 83 | 2,095 51 |
| (e) Financial assets | | |
| Investments | 11 48 | 16 93 |
| Loans | 2 52 | 1 00 |
| Other financial assets | 6,629 53 | 3,611 59 |
| (f) Other non-current assets | 1,024 78 | 3,490 35 |
| Total non-current assets | 1,43,074.24 | 1,27,896.37 |
| Current assets | | |
| (a) Inventories | 10,344 74 | 10,063 06 |
| (b) Financial assets | | |
| (i) Trade receivables | 4,832 04 | 5,772 45 |
| (ii) Cash and cash equivalents | 9,014 89 | 14,297 00 |
| (iii) Other bank balances | 34 47 | 138 80 |
| (iv) Loans | 12 61 | 18 18 |
| (v) Other financial assets | 188 01 | 482 67 |
| (c) Current tax assets (net) | 130 33 | 14 34 |
| (d) Other current assets | 3,460 75 | 3,857 49 |
| Total current assets | 28,017 84 | 34,643 98 |
| Total Assets | 1,71,092 08 | 1,62,540 36 |
| EQUITY AND LIABILITIES | | |
| Equity | | |
| (a) Equity share capital | 700 38 | 700 38 |
| (b) Other equity | 74,368 65 | 71,543 63 |
| Total equity | 75,069 03 | 72,244 01 |
| Liabilities | | |
| Non current liabilities | | |
| (a) Financial liabilities | | |
| (i) Borrowings | 55,802 73 | 54,668 41 |
| (ii) Lease liabilities | - | 2 52 |
| (b) Provisions | 518 31 | 564 91 |
| (c) Deferred tax liabilities (net) | 5,981 75 | 5,402 83 |
| Total non-current liabilities | 62,302.78 | 60,638.66 |
| Current liabilities | | |
| (a) Financial liabilities | | |
| (i) Borrowings | 19,465 68 | 16,733 19 |
| (ii) Trade payables | | |
| (A) Total outstanding dues of micro enterprises and small enterprises | 766 53 | 493 09 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,563 01 | 3,122 27 |
| (iii) Lease liabilities | - | 10 69 |
| (iv) Other financial liabilities | 7,692 90 | 8,395 10 |
| (b) Other current liabilities | 1,019 40 | 717 41 |
| (c) Provisions | 212 75 | 185 93 |
| Total liabilities | 33,720.27 | 29,657.68 |
| Total equity and liabilities | 1,71,092.08 | 1,62,540.36 |
Place Hyderabad
Date May 29th 2026
For DECCAN CEMENTS LIMITED
P. Parvathi
Chairperson and Managing Director
DECCAN CEMENTS LIMITED
CIN L26942TG1979PLC002500
Regd Office "Deccan Chambers", 6-3-666/8, Somajuguda, Hyderabad - 500 082
Ph 040-23310168, Fax 040-23318366, Email secretarial@deccancements com
Website www.deccancements com
STANDALONE STATEMENT OF CASH FLOWS
(Rs. in Lakhs)
| Particulars | For the Year ended
31 March 2026
Audited | For the Year ended
31 March 2025
Audited |
| --- | --- | --- |
| Cash flow from operating activities | | |
| Profit/(Loss) before tax | 3425 09 | 1075 54 |
| Adjustments for: | | |
| Depreciation and amortisation expense | 3562 02 | 2807 71 |
| (Gain)/Loss on disposal of property, plant and equipment (net) | (1259 36) | (312 36) |
| Interest income on deposits | (732 03) | (1060.72) |
| Rental income | (2 83) | (2 57) |
| Dividend income | (1 38) | (0 55) |
| Liabilities no longer required written off/(back) | 2 54 | (221 19) |
| Provision for bad and doubtful debts | 8 55 | 8 75 |
| Finance costs | 2727 66 | 1275 17 |
| Gain on derecognition of lease liabilities | - | (3 44) |
| Net (gain)/loss on fair value changes of investment designated at FVTPL | 5 45 | 1 19 |
| Operating Profit before working capital changes | 7735.73 | 3567.52 |
| Change in operating assets and liabilities | | |
| (Increase)/Decrease in trade receivables | 929 32 | (371 80) |
| (Increase)/Decrease in financial assets other than trade receivables | (2674 48) | (1217 30) |
| (Increase)/Decrease in other assets | (49 09) | (1800 37) |
| (Increase)/Decrease in inventories | (281 67) | 44 08 |
| Increase/(Decrease) in trade payables | 1714 18 | (237 25) |
| Increase/(Decrease) in other financial liabilities | (157 94) | (880 99) |
| Increase/(Decrease) in provisions | 40 33 | (16 68) |
| Increase/(Decrease) in other liabilities | 301 99 | (2650 45) |
| Cash Generated from Operations | 7558.35 | (3563.24) |
| Income taxes paid | - | (200 00) |
| Net cash inflow (outflow) from operating activities | 7558.35 | (3763.24) |
| Cash flows from investing activities | | |
| Payment for property, plant and equipment, Capital WIP | (19955 30) | (27808 03) |
| Advance for property, plant and equipment and Capital WIP | 2791.56 | 3494 73 |
| Proceeds from sale of property, plant and equipment | 2664 64 | 371 87 |
| Interest received on deposits and others | 793 00 | 1205 79 |
| Dividend received | 1.38 | 0 55 |
| Rent received | 2 83 | 2 57 |
| Loan to wholly owned subsidiary | (1 52) | (1 00) |
| Net cash inflow (outflow) from investing activities | (13703.41) | (22733.52) |
| Cash flow from financing activities | | |
| Proceeds from non-current borrowings | 13181 32 | 16387 96 |
| Repayment of non-current borrowings | (2517 42) | (167 42) |
| Proceeds from/(repayment) of current borrowings | (6797 08) | 3248 55 |
| Dividend paid | (84.05) | (420 23) |
| Interest paid | (2919 83) | (1,235 19) |
| Interest on lease liabilities | - | (6 04) |
| Payment for principal component of lease liabilities | - | (29 59) |
| Net cash inflow (outflow) from financing activities | 862.95 | 17778.05 |
| Net increase (decrease) in cash and cash equivalents | (5282.11) | (8718.71) |
| Cash and Cash equivalents at the beginning of the year | 14297.00 | 23015.71 |
| Cash and Cash equivalents at the end of the year | 9014.89 | 14297.00 |
Place Hyderabad
Date May 29th 2026
for DECCAN CEMENTS LIMITED
P Parvathi
P. Parvath: Charperson and Managing Director
M. ANANDAM & CO.
CHARTERED ACCOUNTANTS
Independent Auditor’s Report on the Quarterly and Year to Date Standalone Audited Financial Results of Deccan Cements Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
To
The Board of Directors of Deccan Cements Limited
Report on the audit of the Standalone Financial Results
Opinion
We have audited the accompanying quarterly standalone financial results of Deccan Cements Limited (the Company) for the quarter ended 31st March, 2026 and the year-to-date results for the period from 1st April 2025 to 31st March 2026, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“LODR Regulations”).
In our opinion and to the best of our information and according to the explanations given to us these standalone financial results:
i. are presented in accordance with the requirements of Regulation 33 of the LODR Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the quarter ended 31st March, 2026 as well as the year-to-date results for the period from 1st April 2025 to 31st March 2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
7 'A', Surya Towers, Sardar Patel Road, Secunderabad – 500003, Telangana
www.anandam.in ①: 040-2781 2377, 040-2781 2034 [email protected]
M.Anandam & Co., Chartered Accountants
Management's Responsibilities for the Standalone Financial Results
These quarterly standalone financial results as well as the year-to-date standalone financial results have been prepared on the basis of the annual standalone financial statements. The Company's Board of Directors are responsible for the preparation of these standalone financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, 'Interim Financial Reporting' prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one
M.Anandam & Co., Chartered Accountants
resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to standalone financial statements in place and the operating effectiveness of such controls.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
- Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the standalone financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the standalone financial results represent the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the standalone financial results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the standalone financial results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the standalone financial results.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
M.Anandam & Co.,
Chartered Accountants
Other Matter
The audited standalone financial Results include the results for the quarter ended 31st March, 2026 being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.
For M.Anandam & Co.,
Chartered Accountants
(Firm Regn.No.0001255)
VENKATA SURESH
KUMAR BEESA
Digitally signed by VENKATA SURESH KUMAR BEESA
Date: 2026.05.29 13:09:07
+05'30'
B.V.Suresh Kumar
Partner
Membership Number: 212187
UDIN: 26212187BBKNDM3717
Place: Hyderabad
Date: 29th May, 2026
DECCAN CEMENTS LIMITED
CIN L26942T01979PLC002500
Regd Office "Deccan Chambers", 6-3-666/B, Somagguda, Hyderabad - 500 082
Ph 040-23310168, Fax 040-23318366, Email secretarial@deccancements com, Website www.deccancements com
Statement of Consolidated Audited Financial Results for the Quarter and Year ended 31st March, 2026
(Rs. in Lakhs except per share data)
| S.No. | Particulars | Quarter ended | | | Year ended
31.03.2026 | Year ended
31.03.2025 | Year ended
31.03.2026 | Year ended
31.03.2025 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | | Audited
(Refer Note 4) | Unaudited | Audited
(Refer Note.4) | Audited
(Refer Note.5) | Audited
(Refer Note 5) | | |
| I | Revenue from operations | 21,389 27 | 13,085 02 | 11,891 98 | 63,561 42 | 52,697 72 | | |
| II | Other income | 102 80 | 157 75 | 698 15 | 766 62 | 1,619 90 | | |
| III | Total Income (I + II) | 21,492.07 | 13,242.77 | 12,590.13 | 64,328.04 | 54,317 62 | | |
| IV | Expenses | | | | | | | |
| | (a) Cost of materials consumed | 3,809 97 | 2,053 62 | 1,771 28 | 9,872 54 | 6,955 14 | | |
| | (b) Purchases of stock-in-trade | (0 07) | 1 12 | 24 80 | 15 85 | 37 50 | | |
| | (c) Changes in inventories of work-in-progress, Finished goods and Stock-in-trade | 204 64 | (531 46) | (968 45) | (0 07) | (200 35) | | |
| | (d) Employee benefits expense | 687 13 | 764 23 | 636 35 | 3,014 05 | 3,067 96 | | |
| | (e) Finance costs | 1,503 78 | 550 41 | 280 96 | 2,727 66 | 1,275 17 | | |
| | (f) Depreciation and amortization expenses | 1,404 06 | 815 28 | 688 79 | 3,562 02 | 2,807 71 | | |
| | (g) Power and fuel | 7,990 90 | 5,170 92 | 5,423 76 | 22,387 97 | 21,431 82 | | |
| | (h) Freight charges | 4,505 22 | 2,740 89 | 2,104 60 | 12,803 63 | 9,761 37 | | |
| | (i) Other expenses | 2,469 91 | 1,747 19 | 1,587 49 | 7,804 67 | 8,107 22 | | |
| | Total expenses (IV) | 22,575.54 | 13,312 20 | 11,549.57 | 62,188 33 | 53,243.54 | | |
| V | Profit/(Loss) before exceptional items and tax (III-IV) | (1,083 47) | (69 43) | 1,040 56 | 2,139 71 | 1,074 08 | | |
| VI | Exceptional items | 1,284 07 | - | - | 1,284 07 | - | | |
| VII | Profit/(Loss) before tax (V - VI) | 200.60 | (69 43) | 1,040.56 | 3,423 78 | 1,074.08 | | |
| VIII | Tax Expense | | | | | | | |
| | Current Tax | - | (937 86) | 176 61 | - | 347 12 | | |
| | Earlier year tax | (5 72) | - | - | 3 86 | (2 25) | | |
| | Deferred Tax | (265 62) | 924 19 | 68 88 | 562 11 | (22 64) | | |
| IX | Profit/(Loss) for the period/year (VII - VIII) | 471 94 | (55 76) | 795.07 | 2,857.81 | 751.85 | | |
| X | Other Comprehensive Income (net of tax)
Items that will not be reclassified to profit or loss | | | | | | | |
| | Remeasurement of defined benefit plans | 29 67 | 20 27 | 13 45 | 49 94 | 13 45 | | |
| XI | Total Comprehensive Income for the period/year (IX + X) | 501.61 | (35.49) | 808 52 | 2,907.75 | 765.30 | | |
| | Profit/(Loss) for the period/year attributable to: | | | | | | | |
| | (a) Owners of the Parent | 471 94 | (55 76) | 795 07 | 2,857 81 | 751 85 | | |
| | (b) Non-controlling interests | - | - | - | - | - | | |
| | Other Comprehensive Income (net of tax) for the period/year attributable to: | | | | | | | |
| | (a) Owners of the Parent | 29 67 | 20 27 | 13 45 | 49 94 | 13 45 | | |
| | (b) Non-controlling interests | - | - | - | - | - | | |
| | Total Comprehensive Income for the period/year attributable to: | | | | | | | |
| | (a) Owners of the Parent | 501.61 | (35.49) | 808.52 | 2,907 75 | 765 30 | | |
| XII | Paid-up Equity Share capital | 700 38 | 700 38 | 700 38 | 700 38 | 700 38 | | |
| XIII | Earning Per Share (Face Value of Rs.5/- each) (not annualised) | | | | | | | |
| | (a) Basic | 3 37 | (0 40) | 5 68 | 20 40 | 5 37 | | |
| | (b) Diluted | 3 37 | (0 40) | 5 68 | 20 40 | 5 37 | | |
Notes:
1. The above consolidated results for the quarter ended and year ended 31st March 2026 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 29th May 2026. The Statutory Auditors have expressed an unmodified audit opinion.
2. This statement is as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015.
3. The Company has one reportable segment "Manufacturing and Selling of Cement" as per the requirements of Ind AS 108 "Operating Segments".
4. Figures for the last quarter are the balancing figures between the audited figures in respect of full financial year and the published year to date figures up to the third quarter of the respective financial years.
5. The Company has a Wholly owned subsidiary company (Deccan Swarna Cements Private Limited) whose financial results are consolidated in the above statement.
6. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has restructured the compensation of its employees from April, 2026 and assessed the impact of the changes, consistent with the Labour Codes, draft rules, FAQs. The Group has assessed the financial implications of these changes which has resulted in the increase of gratuity liability by Rs 57 53 lakhs and compensated absences by Rs 12 78 Lakhs primarily arises due to change in wage definition. The Group has presented this incremental impact under "Employee benefits expense" in the Statement of Profit and Loss. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such.
7. During the quarter ended March 31, 2026, the Holding Company has disposed of a land situated at Solipet village, Shabad Mandal, Rangareddy district, forming part of Property, Plant and Equipment. Pursuant to the said transaction, the Holding Company has recognised a net profit of Rs 1284 07 Lakhs, being the difference between the sale consideration received and the carrying amount of the land together with related transaction costs, which is disclosed as exceptional item.
8. The Holding Company has paid/ provided Rs 194 59 lakhs as remuneration to Chairperson and Managing Director during the year 2025-26. However in view of inadequacy of profits of Holding Company for the FY 2025-26 for payment of remuneration to the Chairperson and Managing Director, the Holding Company is placing a resolution for the approval of its members in the ensuing 46th Annual General Meeting of members of the Holding Company.
Place Hyderabad
Date May 29th, 2026
The DECCAN CEMENTS LIMITED
P Parvathi
Chairperson and Managing Director
| DECCAN CEMENTS LIMITED
CIN L26942TG1979PLC002500
Regd Office "Deccan Chambers", 6-3-666/8, Somayguda, Hyderabad - 500 082
Ph 040-23310168, Fax 040-23318366, Email secretarial@deccancements com
Website www.deccancements com | | |
| --- | --- | --- |
| Consolidated Statement of Assets and Liabilities | | |
| (Rs. in Lakhs) | | |
| Particulars | As at
31.03 2026 | As at
31.03 2025 |
| ASSETS | | |
| Non current assets | | |
| (a) Property, plant and equipment | 1,33,124 52 | 38,129 84 |
| (b) Right-of-use assets | - | 13 09 |
| (c) Capital work-in-progress | 255 59 | 80,538 06 |
| (d) Other intangible assets | 2,025 83 | 2,095 51 |
| (e) Financial assets | | |
| Investments | 10 48 | 15 93 |
| Other financial assets | 6,629 53 | 3,611 59 |
| (f) Other non-current assets | 1,024 78 | 3,490 35 |
| Total non-current assets | 1,43,070.73 | 1,27,894 37 |
| Current assets | | |
| (a) Inventories | 10,344 74 | 10,063 06 |
| (b) Financial assets | | |
| (i) Trade receivables | 4,832 04 | 5,772 45 |
| (ii) Cash and cash equivalents | 9,016 25 | 14,298 06 |
| (iii) Other bank balances | 34 47 | 138 80 |
| (iv) Loans | 12 61 | 18 18 |
| (v) Other financial assets | 187 92 | 482 66 |
| (c) Current tax assets (net) | 130 33 | 14 34 |
| (d) Other current assets | 3,460 75 | 3,857 49 |
| Total current assets | 28,019.11 | 34,645.04 |
| Total Assets | 1,71,089.84 | 1,62,539.41 |
| EQUITY AND LIABILITIES | | |
| Equity | | |
| (a) Equity share capital | 700 38 | 700 38 |
| (b) Other equity | 74,365 89 | 71,542 18 |
| Attributable to the owners of the Parent | 75,066 27 | 72,242 56 |
| Non-controlling interests | | |
| Total equity | 75,066.27 | 72,242 56 |
| Liabilities | | |
| Non current liabilities | | |
| (a) Financial liabilities | | |
| (i) Borrowings | 55,802 73 | 54,668 41 |
| (ii) Lease liabilities | - | 2 52 |
| (b) Provisions | 518 31 | 564 91 |
| (c) Deferred tax liabilities (net) | 5,981 75 | 5,402 83 |
| Total non-current liabilities | 62,302.79 | 60,638.67 |
| Current liabilities | | |
| (a) Financial liabilities | | |
| (i) Borrowings | 19,465 68 | 16,733 19 |
| (ii) Trade payables | | |
| (A) Total outstanding dues of micro enterprises and small enterprises | 766 98 | 493 54 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,563 01 | 3,122 27 |
| (in) Lease liabilities | - | 10 69 |
| (iv) Other financial liabilities | 7,692 90 | 8,395 10 |
| (b) Other current liabilities | 1,019 45 | 717 46 |
| (c) Provisions | 212 75 | 185 93 |
| Total liabilities | 33,720.77 | 29,658.18 |
| Total equity and liabilities | 1,71,089.84 | 1,62,539.41 |
| | | |
| Place Hyderabad
Date May 29th, 2026 | DECCAN CEMENTS LIMITED
P. Parvathi
Chairperson and Managing Director | |
| DECCAN CEMENTS LIMITED
CIN L26942TG1979PLC002500
Regd Office "Deccan Chambers", 6-3-666/8, Somajiguda, Hyderabad - 500 082
Ph 040-23310168, Fax 040-23318366, Email secretarial@deccancements com
Website www deccancements com
Consolidated Statement of Cash Flows
(Rs. in Lakhs) | | |
| --- | --- | --- |
| Particulars | For the Year ended
31 March 2026
Audited | For the Year ended
31 March 2025
Audited |
| Cash flow from operating activities | | |
| Profit/(Loss) before tax | 3423 78 | 1,074 08 |
| Adjustments for: | | |
| Depreciation and amortisation expense | 3562 02 | 2,807 71 |
| (Gain)/Loss on disposal of property, plant and equipment (net) | (1259.36) | (312.36) |
| Interest income on deposits | (731 95) | (1,060 71) |
| Rental income | (2.83) | (2 57) |
| Dividend income | (1 38) | (0 55) |
| Liabilities no longer required written off/(back) | 2 54 | (221 19) |
| Provision for bad and doubtful debts | 8 55 | 8 75 |
| Finance costs | 2727 66 | 1,275 17 |
| Gain on derecognition of lease liabilities | - | (3 44) |
| Net (gain)/loss on fair value changes of investment designated at FVTPL | 5 45 | 1 19 |
| Operating Profit before working capital changes | 7734.48 | 3,566.06 |
| Change in operating assets and liabilities | | |
| (Increase)/Decrease in trade receivables | 929.32 | (371 80) |
| (Increase)/Decrease in financial assets other than trade receivables | (2674 46) | (1,217 30) |
| (Increase)/Decrease in other assets | (49 09) | (1,800 37) |
| (Increase)/Decrease in inventories | (281 67) | 44 08 |
| Increase/(Decrease) in trade payables | 1714 18 | (236 80) |
| Increase/(Decrease) in other financial liabilities | (157 94) | (880 99) |
| Increase/(Decrease) in provisions | 40 33 | (16 68) |
| Increase/(Decrease) in other liabilities | 301 99 | (2,650 40) |
| Cash Generated from Operations | 7557.14 | (3,564.20) |
| Income taxes paid | - | (200 00) |
| Net cash inflow (outflow) from operating activities | 7557.14 | (3,764.20) |
| Cash flows from investing activities | | |
| Payment for property, plant and equipment, Capital WIP | (19955 30) | (27,808 03) |
| Advance for property, plant and equipment and Capital WIP | 2791 56 | 3,494 73 |
| Proceeds from sale of property, plant and equipment | 2664.64 | 371.87 |
| Interest received on deposits and others | 793 00 | 1,205.80 |
| Dividend received | 1 38 | 0 55 |
| Rent received | 2 83 | 2 57 |
| Net cash inflow (outflow) from investing activities | (13701.89) | (22,732.51) |
| Cash flow from financing activities | | |
| Proceeds from non-current borrowings | 13181 32 | 16,387 96 |
| Repayment of non-current borrowings | (2517.42) | (167 42) |
| Proceeds from/(repayment) of current borrowings | (6797.09) | 3,248 55 |
| Dividend paid | (84 05) | (420 23) |
| Interest paid | (2919 83) | (1,235 19) |
| Interest on lease liabilities | - | (6 04) |
| Payment for principal component of lease liabilities | - | (29 59) |
| Net cash inflow (outflow) from financing activities | 862.94 | 17,778.06 |
| Net increase (decrease) in cash and cash equivalents | (5281.81) | (8,718.65) |
| Cash and Cash equivalents at the beginning of the year | 14298.06 | 23,016.71 |
| Cash and Cash equivalents at the end of the year | 9016.25 | 14,298.06 |
| For DECCAN CEMENTS LIMITED
Place Hyderabad
Date May 29th, 2026
PAYNATH
Chairperson and Managing Director | | |
M.ANANDAM & CO.
CHARTERED ACCOUNTANTS
Independent Auditor's Report on the Quarterly and Year to Date Audited Consolidated Financial Results of Deccan Cements Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
To
The Board of Directors of Deccan Cements Limited
Report on the Audit of Consolidated Financial Results
Opinion
We have audited the accompanying statement of quarterly and year to date consolidated financial results of Deccan Cements Limited (hereinafter referred to as the “Holding Company”) and its subsidiary (Holding Company and its subsidiary together referred to as “the Group”), for the quarter and year ended 31st March, 2026, attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘LODR Regulations’).
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid consolidated financial results:
i. include the annual financial results of the wholly owned subsidiary, Deccan Swarna Cements Private Limited;
ii. are presented in accordance with the requirements of Regulation 33 of the LODR Regulations in this regard; and
iii. give a true and fair view in conformity with the applicable accounting standards, and other accounting principles generally accepted in India, of net profit and other comprehensive income and other financial information of the Group for the quarter ended 31st March, 2026 and for the year ended 31st March, 2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (“Act”). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.
7 'A', Surya Towers, Sardar Patel Road, Secunderabad – 500003, Telangana
www.anandam.in ①: 040-2781 2377, 040-2781 2034 [email protected]
M.Anandam & Co., Chartered Accountants
Board of Directors' Responsibilities for the Consolidated Financial Results
The Statement has been prepared on the basis of the consolidated annual financial results. The Holding Company's Board of Directors are responsible for the preparation and presentation of these consolidated financial results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Group in accordance with the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. The respective Board of Directors of the entities included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Directors of the Holding Company, as aforesaid.
In preparing the consolidated financial results, the respective Board of Directors of the entities included in the Group are responsible for assessing the ability of the Group to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
The respective Board of Directors of the entities included in the Group are responsible for overseeing the financial reporting process of the Group.
Auditor's Responsibilities for the Audit of the Consolidated Financial Results
Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one
M.Anandam & Co.,
Chartered Accountants
resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to consolidated financial statements in place and the operating effectiveness of such controls.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
- Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosures, and whether the consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
- Obtain sufficient appropriate audit evidence regarding the consolidated financial results/financial information of the entities within the Group to express an opinion on the consolidated financial results.
Materiality is the magnitude of misstatements in the consolidated financial results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the consolidated financial results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the consolidated financial results.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
M.Anandam & Co.,
Chartered Accountants
Other Matter
The audited consolidated financial results include the results for the quarter ended 31st March, 2026 being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.
For M.Anandam & Co.
Chartered Accountants
(Firm Regn.No.0001255)
VENKATA SURESH KUMAR BEESA
Digitally signed by VENKATA SURESH KUMAR BEESA
Date: 2026.05.29 13:09:45 +05'30'
B.V.Suresh Kumar
Partner
Membership No. 212187
UDIN: 26212187UXDRKG2187
Place: Hyderabad
Date: 29th May, 2026
DECCAN CEMENTS LIMITED
CIN: L26942TG1979PLC002500
REGD OFFICE: 6-3-666/B.
"DECCAN CHAMBERS", SOMAJIGUDA,
HYDERABAD - 500 082
PHONE +91 (40) 23310168, 23310552,
+91 (40) 23310561, 23310599
FAX +91 (40) 23318366
E-MAIL [email protected]
WEBSITE www.deccancements.com
DCL: SECY: 2026
Date: 29.05.2026
BSE Limited
Corporate Relationship Department
Phiroze Jeejeebhoy Towers
Dalal Street
Mumbai - 400 001
Scrip Code: 502137
National Stock Exchange of India Limited
Listing Department
Exchange Plaza, Plot No. C/1, G Block
Bandra-Kurla Complex, Bandra (East)
Mumbai - 400 051
Trading Symbol: DECCANCE
Dear Sir,
Sub: Integrated Filing (Financial).
Pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31st
December 2024, please find enclosed the Integrated Filing (Financial) for the Quarter and Year
ended 31st March 2026.
Thank you,
With regards,
For DECCAN CEMENTS LIMITED

Bikram Keshari Prusty
Company Secretary

Encl: As above
DNV
DECCAN CEMENT SYSTEMS CERTIFICATION
ISO 9001 = ISO 14001
ISO 45001
Works : Bhavanipuram, Janpahad P.O., Pin:508 218. Suryapet Dist. (T.S.)
Phones : (08683) 229503, 229504, 229505, 229507, Fax : (08683) 229502
DECCAN CEMENTS LIMITED
CIN : L26942TG1979PLC002500
REGD OFFICE : 6-3-666/B.
"DECCAN CHAMBERS", SOMAJIGUDA, HYDERABAD - 500 082
PHONE +91 (40) 23310168, 23310552, +91 (40) 23310561, 23310599
FAX +91 (40) 23318366
E-MAIL [email protected]
WEBSITE www.deccancements.com
B. STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT, ETC- Not Applicable
C. DISCLOSURE OF OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES - Not Applicable
D. DISCLOSURE OF RELATED PARTY TRANSACTIONS (applicable only for half-yearly filings i.e., 2nd and 4th quarter) – Refer to the submissions in XBRL.
E. STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG-WITH ANNUAL AUDITED FINANCIAL RESULTS (Standalone and Consolidated separately) (applicable only for Annual Filing i.e., 4th quarter) - Not Applicable

MANAGEMENT SYSTEM CERTIFICATION DNV ISO 9001 = ISO 14001 ISO 45001
Works : Bhavanipuram, Janpahad P.O., Pin:508 218. Suryapet Dist. (T.S.) Phones : (08683) 229503, 229504, 229505, 229507, Fax : (08683) 229502
DECCAN CEMENTS LIMITED
S
CIN: L26942TQ1979PLC002500
REGD OFFICE: 6-3-686/B,
"DECCAN CHAMBERS", SOMAJIGUDA,
HYDERABAD - 500 082,
PHONE +91 (40) 23310168, 23310552,
+91 (40) 23310561, 23310599
FAX +91 (40) 23318366
E-MAIL [email protected]
WEBSITE www.deccancements.com
DECLARATION
[Pursuant to Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015]
We hereby declare that M/s. M. Anandam & Co., Chartered Accountants, Statutory Auditors of the Company, have issued Audit Report with unmodified opinion on the Standalone and Consolidated Audited Financial Results of the Company for the year ended 31st March 2026.
Place: Hyderabad
Date: 29.05.2026

D Raghava Chait
Chief Financial Officer
P Parvathi
Chairperson and Managing Director
SOTYAKH CHEMIE SYSTEM CERTIFICATION
DNV
ISO 9001 - ISO 14001
02-13857
Works : Bhavanipuram, Janpahad P.O., Pin:508 218. Suryapet Dist. (T.S.)
Phones : (08683) 229503, 229504, 229505, 229507, Fax : (08683) 229502
DECCAN CEMENTS LIMITED
CIN: L26942TQ1979PLC002500
REGD OFFICE: 6-3-666/B, "DECCAN CHAMBERS", SOMAJIGUDA, HYDERABAD - 500 082, PHONE: +91 (40) 23310168, 23310552, +91 (40) 23310561, 23310599
FAX: +91 (40) 23318366
E-MAIL: [email protected]
WEBSITE: www.deccancements.com
CERTIFICATE
[Pursuant to Regulation 33(2)(a) of the SEBI (LODR) Regulations, 2015]
We, P. Parvathi, Chairperson and Managing Director and D. Raghava Chary, Chief Financial Officer of the Company, certify that the Standalone and Consolidated Financial Results of the Company for the Quarter and year ended 31th March 2026 do not contain any false or misleading statement or figures and do not omit any material fact which may make the statements or figures contained therein misleading.
Place: Hyderabad
Date: 29.05.2026

D Raghava Chary
Chief Financial Officer

P Parvathi
Chairperson and Managing Director
DNV
'SO 5041 - SO 5405'
'60 1992'
Works : Bhavanipuram, Janpahad P.O., Pin:508 218. Suryapet Dist. (T.S.) Phones : (08683) 229503, 229504, 229505, 229507, Fax : (08683) 229502
DECCAN CEMENTS LIMITED
CIN: L26942TG1979PLC002500
REGD OFFICE: 6-3-666/B.
"DECCAN CHAMBERS", SOMAJIGUDA, HYDERABAD - 500 082.
PHONE: +91 (40) 23310168, 23310552, +91 (40) 23310561, 23310599
FAX: +91 (40) 23318366
E-MAIL: [email protected]
WEBSITE: www.deccancements.com
COMPLIANCE CERTIFICATE
[Pursuant to Regulation 17(8) of the SEBI (LODR) Regulations, 2015]
We have reviewed standalone and consolidated financial statements and the cash flow statement for the year FY 2025-26 and that to the best of our knowledge and belief:
(1) these statements do not contain any materially untrue statement or omit any material fact or contain statements that might be misleading;
(2) these statements together present a true and fair view of the Company's affairs and are in compliance with existing accounting standards, applicable laws and regulations.
To the best of our knowledge and belief, no transactions entered into by the Company during the year which is fraudulent, illegal or violative of the Company's code of conduct.
We accept responsibility for establishing and maintaining internal controls for financial reporting and that we have evaluated the effectiveness of internal control systems of the Company pertaining to financial reporting and we have disclosed to the auditors and the audit committee, deficiencies in the design or operation of such internal controls, if any, of which we are aware and the steps we have taken or propose to take to rectify these deficiencies.
We have indicated to the auditors and the Audit committee
(1) significant changes in internal control over financial reporting during the year;
(2) significant changes in accounting policies during the year and that the same have been disclosed in the notes to the financial statements; and
(3) instances of significant fraud of which we have become aware and the involvement therein, if any, of the management or an employee having a significant role in the listed entity's internal control system over financial reporting.
Place: Hyderabad
Date: 29.05.2026
D Raghava Cheer
Chief Financial Officer
P Parvathi
Chairperson and Managing Director
DNV
ISO 9001 - ISO 14001
95-0001
Works : Bhavanipuram, Janpahad P.O., Pin:508 218. Suryapet Dist. (T.S.)
Phones : (08683) 229503, 229504, 229505, 229507, Fax : (08683) 229502
DECCAN CEMENTS LIMITED
CIN: L26942TG1979PLC002500
REGD OFFICE: 6-3-666/B.
"DECCAN CHAMBERS", SOMAJIGUDA, HYDERABAD - 500 082
PHONE +91 (40) 23310168, 23310552, +91 (40) 23310561, 23310599
FAX +91 (40) 23318366
E-MAIL [email protected]
WEBSITE www.deccancements.com
DCL: SECY: 2026
Date: 29.05.2026
BSE Limited
Corporate Relationship Department
Phiroze Jeejeebhoy Towers
Dalal Street
Mumbai - 400 001
Scrip Code: 502137
National Stock Exchange of India Limited
Listing Department
Exchange Plaza, Plot No. C/1, G Block
Bandra-Kurla Complex, Bandra (East)
Mumbai - 400 051
Trading Symbol: DECCANCE
Dear Sir,
Sub: Disclosure as per the SEBI Circular SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172, Dt.19.10.2023.
Ref: Board Meeting Intimation on 21.05.2026
Outcome of the Board Meeting on 29.05.2026.
In continuation to our submission of Audited Financial Results of the Company for the quarter and year ended 31st March 2025, we would like to furnish the following details as per the SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023, issued w.r.t. Ease of doing business and development of corporate bond markets revision in the framework for fund raising by issuance of debt securities by Large Corporates (LCs):
| SI No | Particulars | (Rs. In Crores) |
|---|---|---|
| 1 | Outstanding Qualified Borrowings at the start of the financial year | 548.36 |
| 2 | Outstanding Qualified Borrowings at the end of the financial year | 655.00 |
| 3 | Highest credit rating of the company relating to the unsupported bank borrowings or plain vanilla bonds, which have no structuring/support built in | CRISIL BBB/ Stable |
| 4 | Incremental borrowing done during the year (qualified borrowing) | 106.64 |
| 5 | Borrowings by way of issuance of debt securities during the year | Nil |
Thank you,
With regards,
For Deccan Cements Limited

Bikram Keshari Prusty
Company Secretary
FCS-7855

DIV
ISO 9001 = ISO 14001 ISO 45001
Works : Bhavanipuram, Janpahad P.O., Pin:508 218. Suryapet Dist. (T.S.) Phones : (08683) 229503, 229504, 229505, 229507, Fax : (08683) 229502