Slides
Page 1
©2026, Sagar Cement. All rights reserved. Privacy Policy 1 ResultsPresentation Investors PPT Q2 & H1 FY27 October, 2026 ©2026, Sagar Cement. All rights reserved. Privacy Policy
Page 2
©2026, Sagar Cement. All rights reserved. Privacy Policy 2 1Q2 & H1 FY 2027 at glance 2Sales Performance 3Jt. Managing Director’s Comment 4Consolidated & Standalone Financial results 5Financial & Operational Performance analysis 6Capex update 7ESG 8Company SnapshotIndex ©2026, Sagar Cement. All rights reserved. Privacy Policy 2 BAYYAVARAM GRINDING UNITAndhra Pradesh
Page 3
©2026, Sagar Cement. All rights reserved. Privacy Policy 3 Q2FY 2027 at a glance Gudipadu Plant, Andhra Pradesh₹ 70,536 LacsRevenue17% ₹ 4,531 LacsEBITDA12% ₹ (5,154) LacsPAT 16,91,154 MTProduction25%OperationalFinancial 17,09,100 MTSales Volume26% 63%Capacity Utilisation1,000bps ©2026, Sagar Cement. All rights reserved. Privacy Policy 19% (Previous Year -16%)Focus on Green Power Usage300bps
Page 4
©2026, Sagar Cement. All rights reserved. Privacy Policy 4 H1FY 2027 at a glance Dachepalli Plant, Andhra Pradesh₹ 1,41,143 LacsRevenue11% ₹ 11,773 LacsEBITDA32% ₹ (7,964) LacsPAT 33,21,561 MTProduction19%OperationalFinancial 33,15,309 MTSales Volume19% 64%Capacity Utilisation900bps ©2026, Sagar Cement. All rights reserved. Privacy Policy 21% (Previous Year -16%)Focus on Green Power Usage500bps
Page 5
©2026, Sagar Cement. All rights reserved. Privacy Policy 5 Sales Performance - Overview Q2 FY27 JeerabadIntegrated UnitMadhya Pradesh ©2026, Sagar Cement. All rights reserved. Privacy Policy 5 Revenue ₹705 CrThe Company’s total revenue increased by 17%, compared to Q2 FY26. YoY▲17%QoQ▼0%Q2 FY26₹ 602 CrQ1 FY27₹ 706 CrSale VolumeCompared to Q2 FY26, there is an increase in sales by 26% in Q2 FY27. YoY▲26%QoQ▲6% Q2 FY261.36 MnT1.71 MnTQ1 FY271.61 MnTSales ChannelCompared to Q2 FY26, there is an increase in trade sale volume by 15% and non-trade sale by 37% in Q2 FY27. 46%54%TradeNon TradeYoY Trade volume ▲15%QoQ Trade volume ▲1%Q2 FY2651%TradeQ1 FY2749%TradeSales MixCompared to Q2 FY26, there is an increase in blended sale volume by 7% in Q2 FY27. 57%32%6%3%0%1%1%OPCPPCPSCCCPPCIPSRCGGBS YoY Blended volume ▲7%QoQ Blended volume ▼5%Q2 FY26Blended Share:49%Q1 FY27Blended Share:47%Bulk and Packed SaleIn Q2 FY27, packed sales accounted for 64%. 36% 64%YoY Bulk volume▲43%QoQ Bulk volume▲18%Q2 FY26Bulk Sale32%Q1 FY27Bulk Sale33%Avg. Lead distance (Kms)The average freight per ton during Q2 FY27 is ₹ 900, reflecting a 5% increase compared to Q2 FY26.YoY▲3%QoQ▲5% 263 Q2 FY26Distance255Q1 FY27Distance251SourceCompared to Q2 FY26, there is an increase in direct sale volume from plant by 36% and godown sale increased by 2% in Q2 FY27. 84%16%PlantGodownYoY Plant volume ▲32%QoQ Plant volume ▲6%Q2 FY26Plant81%Q1 FY27Plant85%
Page 6
©2026, Sagar Cement. All rights reserved. Privacy Policy 6 Sales ChannelCompared to H1 FY26, there is an increase in trade sale volume by 10% and non-trade sale by 28% in H1 FY27. YoY Trade volume ▲10%H1 FY2652%Trade 48%52%TradeNon TradeSales Performance - Overview H1 FY27 ©2026, Sagar Cement. All rights reserved. Privacy Policy 6 Revenue ₹ 1,411 CrThe Company’s total revenue increased by 11%, compared to H1 FY26. YoY▲11%H1 FY26₹ 1,273CrSale VolumeCompared to H1 FY26, there is an increase in sales by 19% in H1 FY27. YoY▲19% 3.32 MnTH1 FY262.79 MnTSales MixCompared to H1 FY26, there is an increase in blended sale volume by 5% in H1 FY27. 55%32%7%4%0%1%1%OPCPPCPSCCCPPCIPSRCGGBS YoY Blended volume ▲5%H1 FY26Blended Share:50%Bulk and Packed SaleIn H1 FY27, packed sales accounted for 66%. 34% 66%YoY Bulk volume▲29%H1 FY26Bulk Sale32%Avg. Lead distance (Kms)The average freight per ton during H1 FY27 is ₹ 880, reflecting a 3% increase compared to H1 FY26.YoY▲1% 257 H1 FY26Distance255SourceCompared to H1 FY26, there is an increase in direct sale volume from plant by 24% and godown sale decreased by 2% in H1 FY27. 85%15%PlantGodownYoY Plant volume ▲24%H1 FY26Plant82% JajpurGrinding UnitOdisha
Page 7
©2026, Sagar Cement. All rights reserved. Privacy Policy 7 State Wise Sales Mix for Q2 FY27Sales Performance - Overview Q2 FY27 & H1 FY27State Wise Sales Mix for Q2 FY26Mattampally Integrated Plant TG Andhra Pradesh; 4,65,888 ; 27%Telangana; 5,01,566 ; 29%Karnataka; 1,17,034 ; 7%Maharashtra; 1,71,752 ; 10%Tamil Nadu; 1,09,101 ; 6%Odisha; 1,40,467 ; 8%Chhattisgarh; 9,780 ; 1%Madhya Pradesh; 1,20,897 ; 7%Gujarat; 63,490 ; 4%Others; 9,123 ; 1% Andhra Pradesh; 3,99,253 ; 29%Telangana; 3,22,592 ; 24%Karnataka; 99,412 ; 7%Maharashtra; 1,35,378 ; 10%Tamil Nadu; 87,080 ; 6%Odisha; 1,37,594 ; 10%Chhattisgarh; 9,035 ; 1%Madhya Pradesh; 1,14,920 ; 9%Gujarat; 44,830 ; 3%Others; 10,175 ; 1%State Wise Sales Mix for Q1 FY27 Andhra Pradesh; 4,36,447 ; 27%Telangana; 4,25,478 ; 27%Karnataka; 1,03,096 ; 6%Maharashtra; 1,36,963 ; 9%Tamil Nadu; 81,197 ; 5%Odisha; 2,05,810 ; 13%Chhattisgarh; 20,550 ; 1%Madhya Pradesh; 1,35,703 ; 8%Gujarat; 51,329 ; 3%Others; 9,635 ; 1%State Wise Sales Mix for H1 FY27 Andhra Pradesh; 9,02,365 ; 27%Telangana; 9,27,015 ; 28%Karnataka; 2,20,131 ; 7%Maharashtra; 3,08,715 ; 9%Tamil Nadu; 1,90,298 ; 6%Odisha; 3,46,278 ; 10%Chhattisgarh; 30,330 ; 1%Madhya Pradesh; 2,56,599 ; 8%Gujarat; 1,14,820 ; 3%Others; 18,758 ; 1%State Wise Sales Mix for H1 FY26 Andhra Pradesh; 7,84,246 ; 28%Telangana; 6,59,727 ; 23%Karnataka; 1,90,444 ; 7%Maharashtra; 2,69,865 ; 10%Tamil Nadu; 1,75,214 ; 6%Odisha; 3,26,700 ; 12%Chhattisgarh; 19,787 ; 1%Madhya Pradesh; 2,41,824 ; 9%Gujarat; 90,809 ; 3%Others; 29,291 ; 1%
Page 8
©2026, Sagar Cement. All rights reserved. Privacy Policy 8 Jt. Managing Director’s CommentCommenting on the Performance MR. SREEKANTH REDDYJt. Managing Director We delivered a volume growth of 26% during the quarter despite the monsoon-relatedslowdown in construction activity, supported by resilient demand across our keymarkets and steady progress in infrastructure projects undertaken by both central andstate governments. On the pricing front, cement prices remained soft during July andAugust before recovering to some extent during September. The realisations on asequential basis were lower by around 6%.Operationally, the quarter continued to witness elevated input costs, particularly acrossfuel, packaging and other operating expenses, reflecting geopolitical developments inWest Asia. However, our ongoing cost optimisation initiatives, including increasedutilisation of Waste Heat Recovery Systems (WHRS), improved operating efficienciesand benefits from recent capacity additions, helped mitigate these pressures. Despiteplanned maintenance shutdowns during the quarter, we remain focused onstrengthening our cost competitiveness and improving profitability.On the capacity expansion front, we completed the 0.75 MTPA grinding capacityexpansion in Andhra Pradesh during the quarter, further strengthening ourmanufacturing footprint. Alongside the recently commissioned WHRS capacity atGudipadu and the expansion at Jeerabad, these investments are expected to improveoperating efficiencies and support future growth.Looking ahead, we expect demand momentum to improve during H2 FY27, supportedby a post-monsoon recovery in construction activity and continued infrastructurespending. Our focus on increasing renewable energy usage, optimising logistics costsand improving plant efficiencies, together with a favourable demand environment,should support a gradual recovery in margins and sustainable growth over the mediumto long term.
Page 9
©2026, Sagar Cement. All rights reserved. Privacy Policy 9 Financial Performance Q2 & H1 FY27 Consolidated Financial Results & Per ton AnalysisConsolidated Per Ton Analysis•Revenue increased by 17% Y-o-Y and volume increased by 26% for Q2 FY27.•Plants operated at around 63% during the current quarter.•Operating EBITDA of ₹ 4,531 lakhs for Q2 FY27 as against ₹ 5,133 lakhs during Q2 FY26. •Operating EBITDA of ₹ 265 per ton during Q2 FY27.•EBITDA margin decreased by 300 bps to 6% for Q2 FY27 (v/s Q2 FY26).•Loss after tax stood at ₹ 5,154 lakhs for Q2 FY27 v/s loss of ₹ 4,417 lakhs duringQ2 FY26. ParticularsQ2 FY27Q2 FY26YoY (%)Q1 FY27QoQ (%)H1 FY27H1 FY26YoY (%)Sales Volume (MT)17,09,100 13,60,268▲26%16,06,209▲6%33,15,309 27,87,907▲19%Revenue from Operations 70,536 60,186▲17%70,607▼0%1,41,143 1,27,252▲11%Other Income242 434▼44%238▲2%480 853▼44%Total Income70,778 60,620▲17%70,845▼0%1,41,623 1,28,105▲11%Operating expenses66,005 55,053▲20%63,365▲4%1,29,370 1,09,974▲18%Op. EBITDA4,531 5,133▼12%7,242▼37%11,77317,278▼32%Op. EBITDA (Margin %)6 9▼25%10▼37%8 14▼39%Op. EBITDA (per Ton in ₹)265 377▼30%451▼41%355 620▼43%Finance cost5,516 4,648▲19%5,223▲6%10,739 9,357▲15%Depreciation6,129 5,570▲10%5,916▲4%12,045 11,035▲9%(Loss)/ profit - before tax(6,872) (4,651)-(3,659)-(10,531)(2,261)-Tax expenses(1,718) (234)-(849)-(2,567)1,407-(Loss)/ profit - after tax(5,154) (4,417)-(2,810)-(7,964)(3,668)- ParticularsQ2 FY27Q2 FY26YoY (%)Q1 FY27QoQ (%)H1 FY27H1 FY26YoY (%)Net Realization / T4,1274,425▼7%4,396▼6%4,257 4,564▼7%Total Expenditure / T3,8624,048▼5%3,945▼2%3,902 3,945▼1%Raw Material Consumed730812▼10%798▼8%763 803▼5%Employee Expenses224295▼24%225▼1%225 272▼17%Power & Fuel1,4731,428▲3%1,484▼1%1,478 1,439▲3%Freight900855▲5%858▲5%880 856▲3%Other Expenses 535658▼19%580▼8%557 574▼3%EBITDA/ T265377▼30%451▼41%355 620▼43%
Page 10
©2026, Sagar Cement. All rights reserved. Privacy Policy 10 ( M ) P r i v a t e L i m i t e d Q2 & H1FY27 Standalone Financial Results Op. EBITDA of ₹ 1,833 lakhs during Q2 FY27 decreased by 33% on a Y-o-Y basis.17% YoY increase in volumes during Q2 FY27. Op. EBITDA of ₹ 675 per ton during Q2 FY27 decreased by 43% on a Y-o-Y basis. 79% YoY increase in volumes during Q2 FY27. Op. EBITDA of ₹ 1,422 lakhs during Q2 FY27.Op. EBITDA of ₹ 439 per ton during Q2 FY27.Op. EBITDA of ₹ 1,276 lakhs during Q2 FY27 decreased by 55% on a Y-o-Y basis.18% YoY increase in volumes during Q2 FY27. Op. EBITDA of ₹ 115per ton during Q2 FY27 decreased by 62% on a Y-o-Y basis.©2026, Sagar Cement. All rights reserved. Privacy Policy10 ParticularsQ2 FY27Q2 FY26YoY %Q1 FY27QoQ (%)H1 FY27H1 FY26YoY%Sales Volume (MT)11,13,352 9,47,064▲18%11,11,842▲0%22,25,19419,56,238▲14%Revenue from Operations 44,432 39,951▲11%47,181▼6%91,61383,526▲10%Other Income888 739▲20%859▲3%1,7471,464▲19%Total Income45,320 40,690▲11%48,040▼6%93,36084,990▲10%Operating expenses43,156 37,115▲16%43,802▼1%86,95874,678▲16%Op. EBITDA1,276 2,836▼55%3,379▼62%4,655 8,848▼47%Op. EBITDA Margin %3 7▼60%7▼60%511▼52%Op. EBITDA per Ton in ₹115 299▼62%304▼62%209452▼54%Finance cost2,078 1,979▲5%1,787▲16%3,8653,996▼3%Depreciation2,871 2,874▼0%2,814▲2%5,6855,702▼0%Profit/ (loss) before tax(2,785) (1278)-(363)-(3,148)614 -Tax expenses(727) (456)-(74)-(801)292 -Profit/ (loss) after tax(2,058) (822)-(289)-(2,347)322 - ParticularsQ2 FY27Q2 FY26YoY %Q1 FY27QoQ (%)H1 FY27H1 FY26YoY%Sales Volume (MT)2,71,484 2,31,690▲17%2,62,126▲4%5,33,6104,71,642▲13%Revenue from Operations 14,113 12,960▲9%14,501▼3%28,61429,014▼1%Other Income38 32▲19%34▲12%7264▲13%Total Income14,151 12,992▲9%14,535▼3%28,68629,078▼1%Operating expenses12,280 10,215▲20%11,012▲12%23,29220,800▲12%Op. EBITDA1,833 2,745▼33%3,489▼47%5,322 8,214▼35%Op. EBITDA Margin %13 21▼39%24▼46%19 28▼34%Op. EBITDA per Ton in ₹675 1,185▼43%1,331▼49%997 1,742▼43%Finance cost1,040 974▲7%1,016▲2%2,0562,055▲0%Depreciation1,085 915▲19%957▲13%2,0421,805▲13%Profit/ (loss) before tax(254) 888-1,550-1,2964,418▼71%Tax expenses(60) 222-409-3491,115▼69%Profit/ (loss) after tax(194) 666-1,141-9473,303▼71% ParticularsQ2 FY27Q2 FY26YoY %Q1 FY27QoQ (%)H1 FY27H1 FY26YoY%Sales Volume (MT)3,24,264 1,81,515▲79%2,32,241▲40%5,56,505 3,59,938▲55%Revenue from Operations 16,598 7,785▲113%14,217▲17%30,815 17,738▲74%Other Income9759▲64%119▼18%216 164▲32%Total Income16,695 7,844▲113%14,336▲16%31,031 17,902▲73%Operating expenses15,176 8,233▲84%13,843▲10%29,019 1,7522▲66%Op. EBITDA1,422 (448)-374▲280%1,796 216▲731%Op. EBITDA Margin %9 (6)-3▲226%6 1▲379%Op. EBITDA per Ton in ₹439 (247)-161▲172%323 60▲438%Finance cost3,179 2,091▲52%3,194▼0%6,373 4,145▲54%Depreciation2,106 1,712▲23%2,076▲1%4,182 3,389▲23%(Loss)/ Profit before tax(3,766) (4,192)-(4,777)-(8,543)(7,154)-Tax expenses(931) --(1,184)-(2,115)- -(Loss)/ profit after tax(2,835) (4,192)-(3,593)-(6,428)(7,154) -
Page 11
©2026, Sagar Cement. All rights reserved. Privacy Policy 11 Summarized Financial PositionStandaloneParticularConsolidatedSeptember 30, 2026 March 31, 2026 September 30, 2026 March 31, 20261,39,115 1,41,319 Property, plant and equipment including CWIP 3,28,888 3,17,07543,969 43,969 Investments - -2,982 2,849 Right of use assets 5,468 5,4063,938 3,938 Goodwill 4,162 4,1621,453 1,538 Intangible assets 7,607 7,7942,167 1,846 Income tax and Deferred tax assets (net) 26,755 24,5914,919 6,157 Other Current / Non-current Assets 8,132 17,86538,514 37,540 Other Current / Non-current Financial Assets 16,726 17,90014,543 19,506 Inventories 24,609 31,27120,590 16,979 Trade Receivables 29,228 22,594136 328 Cash and Cash equivalents 186 352190 474 Other Bank Balances 1,185 1,5172,72,516 2,76,433 Total Assets 4,52,946 4,50,5272,614 2,614 Equity Share Capital 2,614 2,6141,59,514 1,61,867 Other equity, including NCI 1,75,510 1,83,47849,957 49,692 Borrowings 1,73,538 1,67,1992,015 2,045 Lease liabilities 3,427 3,6362,653 3,458 Deferred Tax Liabilities, net 2,653 3,45810,268 17,870 Trade Payables 30,333 34,60031,924 29,271 Other Current / Non-current Financial Liabilities 46,223 40,9132,868 2,655 Provisions 4,173 3,89810,703 6,971 Other Current / Non-current Liabilities 14,475 10,7312,72,516 2,76,443 Total Equity and Liabilities 4,52,946 4,50,527
Page 12
©2026, Sagar Cement. All rights reserved. Privacy Policy 12 Summarized Cash Flow - Consolidated September 30, 2026ParticularsMarch 31, 2026(10,531)Profit/(Loss) before Tax(12,306)7,161Changes in working capital(7,859)(400)Direct Tax (paid)/ refund822,494Others41,71318,724Net cash flow from Operating Activities21,556(15,210)Capital Expenditure(42,331)570Interest received65184Others465(14,556)Net cash flow used in Investing Activities(41,215)17,307Proceeds from Borrowings39,723(7,197)Repayment of Borrowings(16,003)(9,910)Interest / Dividend payments(18,176)-Proceeds from sale of equity instruments of a subsidiary8,764(4,534)Others(1,346)(4,334)Net cash flow from Financing Activities12,962(166)(6,697)Net increase / (decrease) in Cash and Cash equivalents
Page 13
©2026, Sagar Cement. All rights reserved. Privacy Policy 13 Debt ProfileSep 30, 2026Particulars(Rs. in Lakh)Jun 30, 2026QoQ (%)1,73,538 Gross Debt 1,70,360▲2%1,48,153•Long Term 1,43,381▲3%25,385•Working Capital 26,979▼6%10,587 Cash & Bank Balance 10,473▲1%1,62,951Net Debt 1,59,887▲2%0.83 Long term Debt Equity Ratio (%) 0.781,78,124 Net Worth 1,83,280▼3%Net Debt (₹ in Crores) 1,177 1,264 1,565 1,552 1,159 FY24 (A) FY25 (A) FY26 (A) FY27 (P) FY28 (P) Net Debt (₹ in Crores) 36 36 46 46 164 49 49 49 49 195 48 51 52 52 202 51 51 51 51 203 84 87 98 98 366 99 99 99 99 397 Q1 Q2 Q3 Q4 Total Q1 Q2 Q3 Q4 TotalFY27 (P) FY28 (P)Principal Repayment (₹ in Crores)Interest Payment on Term Loan & Working Capital (₹ in Crores) Total -SCL Console (₹ in Crores) Interest and Principal Repayment Projections (₹ in Crore) Gross Debt (₹ in Crores) 1,248 1,135 1,379 1,399 1,211 192 293 293 321 321 FY24 (A) FY25 (A) FY26 (A) FY27 (P) FY28 (P)Term Loan (₹ in Crores)Working Capital (₹ in Crores) 1,439 1,428 1,672 1,532 1,720
Page 14
©2026, Sagar Cement. All rights reserved. Privacy Policy 14 Raw material cost per ton during Q2 FY27 was ₹ 730 per ton as against ₹ 812 per ton during Q2 FY26. Cost per Ton on Consolidated BasisThe main reasons for increase in Power & Fuel cost is due to increase in the prices of pet coke & coal. Employee costs during Q2 FY27 amounted to ₹ 224 per ton as against ₹ 295 per ton during Q2 FY26. Raw Material Cost (₹/ T) 812 797 786 798 730 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27▼10% on YoY 1,428 1,408 1,422 1,484 1,473 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27Power & Fuel Cost (₹/ T)▲ 3% on YoY 295 247 214 225 224 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27Employee Cost (₹/ T)▼24% on YoY Mattampally Integrated Plant TG ▲ 5% on YoYFreight Cost (₹/ T) 855 830 848 858 900 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27
Page 15
©2026, Sagar Cement. All rights reserved. Privacy Policy 15 Power Mix Focus on Green Power 20%19%61%Q2 FY27 19%16%65%Q2 FY26 24%22%54%Q1FY27 Green PowerThermal PowerGrid power GBC Hydro Power Plant AP 22%16%62%H1FY26 21%21%58%H1 FY27
Page 16
©2026, Sagar Cement. All rights reserved. Privacy Policy 16 Thermal Fuel PricesKcal on NCV basis 7,7005,5004,500Pet Coke Imported Coal Domestic Coal₹ / Kcal 1.68 1.75 1.84 2.19 2.28 1.43 1.78 1.97 2.03 2.14 1.26 1.72 1.78 1.76 1.72 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27Pet CokeImported CoalDomestic Coal Thermal Prices (₹ /Mt) 11,779 12,389 13,153 15,885 16,334 11,591 10,369 11,195 12,667 12,475 6,474 6,453 6,628 6,374 6,703 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27Pet CokeImported CoalDomestic CoalCurrent Fuel Price TrendsImported Pet Coke21,464 2.90(Per Ton (₹)) Per Kcal (₹) Indian Pet Coke19,382 2.68(Per Ton (₹)) Per Kcal (₹) Imported Coal19,657 2.85(Per Ton (₹)) Per Kcal (₹) Domestic Coal10,500 2.14(Per Ton (₹)) Per Kcal (₹) Group level usage of fuel based on kcal (%) 28 29 43 51 43 18 32 38 32 45 49 35 17 15 10 5 4 2 2 2 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27Indian coalImported coalPet cokeAlternative fuel Total 100 100 100 100 100
Page 17
©2026, Sagar Cement. All rights reserved. Privacy Policy 17 Capex UpdateParticularsCapacity (MW)TimelineCapex (₹ in Crores)Solar -Mattampally4.00 FY28 18Solar - Jeerabad4.00 FY27 18WHR - Dachepalli9.00 FY29 144ParticularsTotalCapexFY25(Actual)FY26(Actual)FY27(Budget)H1 FY27(Actual)Dachepalli Expansion470 75 254 141 1034.35 MW WHR Gudipadu84 - 67 17 17Jeerabad Expansion120 - 87 33 29Solar, Jeerabad20 - - 20 -Solar, Mattampally20 - - 20 -Gudipadu Expansion45 - - 45 -Maintenance Capex- - - 50 24Total Capex 75 408 326 173 Gudipadu, A.P PlantThe Company proposes to expand the cement capacity of the Gudipadu plant by 0.25 MnT by FY28. The proposed capex for the Gudipadu plant expansion is ₹ 45 crore.The capex budget for FY27 is being given below:Amount (₹ in Crores) Dachepalli, A.P PlantThe construction of 6 stage preheater was successfully completed at the Dachepalli Plant of Andhra Cements and after trial runs it got commissioned on October 23, 2025. Clinker Capacity has been increased from 1.85 MnT to 2.31 MnT.Cement Capacity from 2.25 MnT to 3.00 MnTwas successfully completed at the Dachepalli Plant of Andhra Cements, and it got commissioned on September 28, 2026. Jeerabad, M.P PlantThe Company commissioned the expansion of the cement grinding capacity at its Jeerabad plant by 0.50 MTPA on June 10, 2026. The total capital expenditure for the expansion amounted to ₹120 crore, funded through debt of ₹ 74 crore, with the balance financed through internal accruals.Company proposes to increase the green power capacitiesDetails are as follows
Page 18
©2026, Sagar Cement. All rights reserved. Privacy Policy 18 Sagar Cements ESG Efforts - OverviewESG VisionPositive transformation of the environment around us; the people amidst us; and the conduct among us.B rating in Climate change and Water Policies & Management Systems set in 2021, Rev 2025 ESG Framework Targets for 11 Material TopicsESG Roadmap 2030 Material Topics Overall – 53 Score |Adequate|E-39 | S-50| G- 57
Page 19
©2026, Sagar Cement. All rights reserved. Privacy Policy 19 Sagar Cements conducted Double Materiality Assessment 2025-26 15 Material Topics ,
Page 20
©2026, Sagar Cement. All rights reserved. Privacy Policy 20 •Planted 25,730 saplings in 9.5 hectares of area (2,666) saplings per hectare).•Developing a diversified and native plantation across five hectares per year, with ~10,000 saplings•Developing a diversified and native plantation across five hectares per year, with ~10,000 saplingsBiodiversity •Specific Electricity Consumption 73.08 kWh/MT Cement•Specific Thermal Consumption721 kCal/kg Clinker•21%Green Power•Specific Electricity Consumption70.64 kWh/MT Cement•Specific Thermal Consumption710.68 kCal/kg Clinker•24 %Green Power•Specific Electricity Consumption –70 kWh/MT Cement•Specific Thermal Consumption-700 kCal/kg Clinker•50%Green PowerEnergy •Gross Emission Intensity(Scope-1&2) 651 kg CO2/ MT Cementitious •TSR 2.35%•8% Zero emission vehicles onsite. Total 11 EV Vehicles Deployed including EV Loaders, trucks and Road sweeping machines.•Gross Emission Intensity -615 kg CO2/MT Cementitious•Enhance TSR to 15%•Gross Emission Intensity( Scope-1,2) 542 kg CO2/MT Cementitious•TSR -25%•Clinker Factor –64%•Deploy 30% Zero Emission transportation onsite Emissions •3XWater Positive•Specific freshwater Consumption (cement process): 37 Liters/t cementitious •5 X Water Positive•Reduce freshwater consumption by 8.6 % from 2022•10XWater Positive•Reduce freshwater consumption by 20% from 2022.Water •Decarbonated Raw Materials: 0.81% •Clinker Factor –74%•Blended Cements: 45%•Decarbonated raw materials –1.11 %•Clinker Factor –70.80 %•Increased use of decarbonated raw materials, i.e., 2.0% by 2030 and 5.0% by 2050s|•Clinker Factor –64%Resources •Zero waste to Landfill•Alternative Cementitious Material consumed including decarbonated raw materials and supplementary cementitious material : 26% (8,82,952 MT)•Increase the use of alternative cementitious waste materials and reduce clinker factor•Increase the use of alternative cementitious waste materials and reduce clinker factorWaste managementESG Roadmap Performance - Environment Performance for H1 FY27Targets for FY 27Targets for FY30
Page 21
©2026, Sagar Cement. All rights reserved. Privacy Policy 21 Clinker Factor Reduction Energy Efficiency & Operational efficiencySagar Cements Decarbonization Pathway –Key leversValue Chain Partnerships2 Encouraging emission reduction throughbetter industry practices, partnerships andhand-holding stakeholders.SCL Landscape Baseline - FY23-24Levers of Change Responsible Manufacturing 1To reduce overall emissions fromcement manufacturing process byadopting sustainable practices acrossday-to-day operations.1.1Alternate Fuel Substitution & TSR Increase1.22.1Technology & InnovationUse of latest technology anddigitalisation for reducingcarbon footprint.3Key Decarbonization Imperatives Increase Green & Renewable Energy3.1Innovative technology3.2Use of decarbonated raw Materials1.3Green transportation3.3Scope 1 634 kg CO2e/t CementitiousScope 2 34 kg CO2e/t Cementitious
Page 22
©2026, Sagar Cement. All rights reserved. Privacy Policy 22 Syngas-as-alternate fuel project at Sagar Cements: India’s First, for accelerating decarbonisationThe project will produce Biochar and Syngasfrom cotton - crop residue out of the Gasification facility established at Sagar Cements Mattampally Cement Plant in Telangana. The project will help in reducing GHG emissions from process and open-field burning of crop. Syngas will be utilised by Sagar Cements as an alternative fuel in process and biochar will be provided to the farmers as manure. Integrated Biochar and Gasification Units execution partnerthe technology provider - gasificationGermany based dMRV providerthe Carbon RegistryLocal farmer networkKey Stakeholders Project completed and Trial run for the Syngas started from 12 September, 26
Page 23
©2026, Sagar Cement. All rights reserved. Privacy Policy 23 ESG Activities planned for FY27Completed the construction of Alternative Fuel and Raw Material (AFR) feeding systems at the Jeerabad plant. Energy Transition7 MW Solar Power Plant for Jeerabad plant is under evaluation. Evaluating Solar at Bayyavaram Offsite.Solar PowerPhase 2 of Transformation has begunLearning management system (LMS) launched.HR Transformation WHRSGudipadu 4.35 MW WHRS is commissioned and operating at full capacity.©2026, Sagar Cement. All rights reserved. Privacy Policy 23
Page 24
©2026, Sagar Cement. All rights reserved. Privacy Policy 24 Awards and recognitionDuring the monthDescription of the award/ RecognitionPresented byRemarks©2026, Sagar Cement. All rights reserved. Privacy Policy 24 September 2026CII GBC, HyderabadThe award was by presented by Confederation of Indian Institute (CII) in the month of September atHyderabad.Awards – Bayyavaram and JeerabadJeerabadandBayyavaramplants were recognised with“National Award for Excellence in EnergyManagement 2026”for demonstrating strong performance in energy efficiency and conservation practices.The award highlights the initiatives that contribute to improved energy performance and reduced energyconsumption.
Page 25
©2026, Sagar Cement. All rights reserved. Privacy Policy 25 Awards and recognitionDuring the monthDescription of the award/ RecognitionPresented byRemarks ©2026, Sagar Cement. All rights reserved. Privacy Policy 25 July, 2026Mines Environment & Mineral conservation week observance – 2025Mine Workings-Mine 1 Heavy Earth Moving-MachineryMine-1 Crusher and Conveyor Belts for Overall Mine-1Awards - Mattampally Safety Health Management System- Mine 1 EHS-Mine 1Loading and Transportation-Mine 1 Heavy Earth Moving-MachineryMine-2Crusher and Conveyor Belts- Mine 2EHS-Mine 2 for Overall Mine-2 Zonal Level for First Aid TeamMine Safety and Productivity Association, Hyderabad Region.
Page 26
©2026, Sagar Cement. All rights reserved. Privacy Policy 26 Company SnapshotAvH Resources India Pvt. Ltd., a wholly owned subsidiary of Ackermans & Van Haaren NV belonging to AvH Group, a Belgian major holds 19.64% equity stake in the Company.Strong presence across all Andhra Pradesh, Telangana, Orissa, Madhya Pradesh, Tamil Nadu and Karnataka Expanding geographic presence inMaharashtra, Gujarat andKerala.PI Opportunities Fund – I Scheme II (“PIOF”), an affiliate of Premji Invest, the Private Equity and investment arm of one of India’s largest philanthropic endowments, holds 10.10% equity stake in the Company. ManufacturesPromoted by experienced technocrat and entrepreneurs Strong brand built over the last 4 decades – “Sagar Cement”Captive power capacity of 113.33 MWHigh focus on technologyand process efficiencies; High levels of Corporate Governance standardsOrdinary Portland Cement (OPC)- 53 & 43 Sulphate Resistant Cement (SRC) Portland Pozzolana Cement (PPC) Portland Slag Cement (PSC) Composite Cement (CC) Ground Granulated Blast – Furnace Slag (GGBS) Listed entity with of successful operations Current group capacity : 11.75 MTPA Plant started operations in 1985 with a capacity of 66,000 TPA ©2026, Sagar Cement. All rights reserved. Privacy Policy 26
Page 27
©2026, Sagar Cement. All rights reserved. Privacy Policy 27 Capital Market MetricsCompany Snapshot Listed on BSE & NSECMP (INR)*~123M-Cap (INR mn)~16,08252 week high (INR)~230 (November 04, 2025)52 week low (INR)~121 (October 23, 2026)*Market price at close on October 30, 2026 (NSE) Share Holding Pattern (as on Sep 30, 2026) 48.33%19.69%31.98%
Page 28
©2026, Sagar Cement. All rights reserved. Privacy Policy 28 Proven Track Record of Disciplined M&A since 2015Strategic acquisitions resulted in widening regional footprint and enhanced product mix Synergies and operating benefits YearCurrent Capacity (MTPA)Cumulative Capacity (MTPA)Acquisition Capacity (MTPA)LocationCompany20191.00 -Jeerabad, MPSatguru Cement (65%)20191.50 -Jajpur, OdishaJajpur Cement Shorter Lead distanceFreight cost savingsLower Power costEnabled deeper reach in South Tamilnadu and South Karnataka20151.25 1.00Gudipadu, APBMM CementShorter Lead distanceEnabled deeper reach in Northeastern coastal AP Districts & Southern districts of Odisha market20161.50 0.18Bayyavaram, APBayyavaram unitStrategic locationCaptive PowerAccess to raw material20232.25 2.60Dachepalli & Vizag, APAndhra Cement Access to new markets with attractive marginsSatguru Cement: Enables to better serve western Madhya Pradesh, Gujarat and MaharashtraJajpur Cement: Enhances reach in central/ coastal Odisha, Bihar, Jharkhand and West BengalAddition of limestone reservesEnhanced scale of operationsLong history of driving value via accretive M&A
Page 29
©2026, Sagar Cement. All rights reserved. Privacy Policy 29 Plant Location Sagar Cements Ltd. – Jajpur, OdishaKey MarketsCentral/ Costal OdishaBihar, Jharkhand, West Bengal Capacity1.5 MTPA (Cement Grinding) Sagar Cements (M) Pvt. Ltd. – Indore, Madhya PradeshKey MarketsWestern Madhya Pradesh, Gujarat and Maharashtra (Adjacent to Western Madhya Pradesh) Capacity 1.5 MTPA Captive power5.31 MW Andhra Pradesh, Karnataka, Tamil NaduKey MarketsCapacity1.25 MTPACaptive power35.35 MWSagar Cements Ltd. – Gudipadu, Andhra Pradesh Sagar Cements Ltd. – Mattampally, TelanganaAndhra Pradesh, Telangana, Tamil Nadu, Maharashtra, OdishaKey MarketsCapacity3.0 MTPACaptive power28.24 MW Andhra Cements Ltd. (DCW) –Dachepalli, Andhra PradeshKey MarketsAndhra Pradesh, Telangana, Tamil Nadu Capacity 3.00 MTPACaptive power36 MW Sagar Cements (M) Pvt. Ltd. – Indore, Madhya Pradesh Capacity1.5 MTPACaptive power8.43 MW (Hydro + Solar) Key MarketsVizag, Vizianagaram, Srikakulam, South Odisha Sagar Cements Ltd. – Bayyavaram, Andhra PradeshStrategically located to reap a significant locational advantage
Page 30
©2026, Sagar Cement. All rights reserved. Privacy Policy 30 Key Enablers •Strong limestone resources (total ~ 1,030 MnT):~389MnTat Mattampally~162MnTat Gudipadu ~79MnTat Indore (SCMPL)~ 400MnTat Dachepalli•Geographic location with proximity to Coal mines (Major Fuel) and ports (around 400 km from the plant)•Packing Material primarily sourced from a promoter entityAccess to resources Growing market•Plants located in close proximity to major markets in the South and select markets in Odisha and Madhya Pradesh.•Average lead distance below 300 km•Strong sales network – 3,547 dealers and 7,599 sub-dealers•Commissioning of Jeerabad Plant has helped in reaching central & western parts of India.•Jajpur Plant has helped in better penetration in north & central Odisha and parts of West Bengal. Advanced plants•Fully automated 3.00 MTPA integrated plant in Mattampally, Telangana•Highly advanced 1.25 MTPA integrated plant in Gudipadu, Andhra Pradesh•1.50 MTPA grinding unit in Bayyavaram, Andhra Pradesh•1.50 MTPA integrated plant in Jeerabad, near Indore,Madhya Pradesh•1.5 MTPA grinding unit in Jajpur, Orissa•3.00 MTPA integrated plant in Dachepalli, Andhra Pradesh•Group captive power generation of ~113.33 MW(including a 36% share in green energy plants). Strong financials•Net worth increased over 3x in the last 10 years•Long term debt rating of IND BBB•Consistent operational performance•Distributed dividends in 31 years out of 41 Operational years©2026, Sagar Cement. All rights reserved. Privacy Policy 30
Page 31
©2026, Sagar Cement. All rights reserved. Privacy Policy 31 ContactsCertain matters discussed in this communication may contain statements regarding the company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian Economy and of the economies of various International markets, the performance of the Cement Industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the company’s future levels of growth and expansion, technological implementation, changes and advancements, change in revenue, income or cash flows, the company’s market preferences and its exposure to market risks, as well as other risks. The company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this presentation. The Company assumes no obligation to update any forward-looking information contained in this communication. Any forward – looking statements and projections made by third parties included in this communication are not adapted by the company and the company is not responsible for such third-party statements and projectionsSafe Harbour For further information contactGavin Desagavin@cdr-india.com+91 98206 37649 Suraj Digawalekarsuraj@cdr-india.com+91 98211 94418 CDR IndiaRajesh SinghChief Marketing Officerrajeshsingh@sagarcements.inJ Raja ReddyCS & Chief Compliance Officerrajareddyj@sagarcements.inK PrasadChief Financial Officerprasadk@sagarcements.in Sagar Cements Limited+914023351571 / 6572