Interim report
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SOMANY CERAMICS LIMITED | Corporate Office: F-36, Sector-6, Noida, 201301 (U.P.), India Registered Office: 2, Red Cross Place, Kolkata - 700 001 | Tel: (033) 22487406/5913 Corporate Identity Number (CIN): L40200WB1968PLC224116 T: 0120 - 4627900 | customer.care@somanyceramics.com | www.somanyceramics.com | 1800-1030-004 Date: 4th November, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai — 400 001 Scrip Code: 531548 National Stock Exchange of India Ltd. (NSE) Exchange Plaza, Bandra Kurla Complex, Bandra (E), Mumbai — 400 051 Symbol: SOMANYCERA Dear Sir/Madam, Subject: Outcome of the Board Meeting and announcements pursuant to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the “Listing Regulations”) Pursuant to the provisions of the Regulations 30 & 33(3) of Listing Regulations, we would like to inform that the Board of Directors of the Somany Ceramics Limited at their meeting held today i.e. 4th November, 2026, have inter-alia, considered and approved: a) Unaudited Standalone and Consolidated Financial Results of the Company for the Quarter and Half-year ended 30 th September 2026, along with Statement of Assets and Liabilities and Cash Flow Statement together with Limited Review Report, issued by M/s. Singhi & Co., Statutory Auditors of the Company, duly considered and reviewed by the Audit Committee (enclosed as Annexure-A). b) Declaration of the Interim Dividend @ 300% i.e. Rs. 6/- (Rupees Six Only) per Share of Rs. 2/- each (Face Value) on the equity shares for the Financial Year 2026-27. The interim dividend will be paid to those shareholders, whose names appear in the Register of Members and/or Depositories respectively, on Friday, 13 th November, 2026, being the Record Date fixed by the Company for this purpose (as already intimated to Stock Exchanges by the Company vide letter dated 28th October, 2026). The Interim dividend shall be paid to the Shareholders within 30 days from the date of Declaration. c) Acquisition of up to 25% of paid-up equity share capital by way of purchase of upto 24,75,000 equity shares from its existing shareholders, to increase the existing shareholding from 51% to up to 76% in M/s. Somany Sanitary Ware Private Limited (“SSWPL”), a Subsidiary of the Company, in one or more tranches from time to time. The meeting of Board of Directors was commenced at 01:45 p.m. and concluded at 03:35 p.m. The details required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Schedule III and the SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30 th January, 2026 are enclosed as Annexure-B.
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SOMANY CERAMICS LIMITED | Corporate Office: F-36, Sector-6, Noida, 201301 (U.P.), India Registered Office: 2, Red Cross Place, Kolkata - 700 001 | Tel: (033) 22487406/5913 Corporate Identity Number (CIN): L40200WB1968PLC224116 T: 0120 - 4627900 | customer.care@somanyceramics.com | www.somanyceramics.com | 1800-1030-004 The aforesaid information may also be accessed on the website of the Company www.somanyceramics.com. This is for your information & records. Thanking you, Yours Faithfully, For Somany Ceramics Limited Anuj Kalia Company Secretary & Compliance Officer Membership No.: A31850 Encl: as above
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Sing/ii ~ Co. Cha, let d Ac ountant Unit No. 1704, 17th Floor World Trade Tower (WTT), ONO Flyway Sector 16, Noida 201301 (India) T +91 (0120) 297 0005, 92055 75996 E newdelhI@s1nqh1co com www s1ngh1co com Independent Auditor's Review Report on Quarterly and Half-yearly Standalone Unaudited Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended To the Board of Directors of Somany Ceramics Limited 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Somany Ceramics Limited ('the Company") for the quarter and Half year ended September 30, 2026 and the Standalone Statement of Assets and Liabilities and the Standalone Statement of Cash Flows as at and for the Half year ended on that date ("the Statement") attached herewith. The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"). This Statement is the responsibility of the Company's management and has been approved by the Board of Directors. Our responsibility is to issue a report on the statement based on our review. 2. 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 financial results are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 3. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results read with notes therein, prepared in all material respects in accordance with the applicable accounting standards and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: New Delhi Date: November 4, 2026 9ff1ces Kolkata, Mumbai, Delhi, Chenna i, Bangalo re, Pune, Ahmedabad & Raipur For Singhi & Co. Chartered Accountants Firm Registration No. 3020 hu Partner Membership No. 500580 UDIN : )_j, Soo580 GR. fTD&> 2 912- Annexure-A
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Singhi ~ Co. Cha, ten d Accountant Unit No. 1704, 17th Floor World Trade Tower (WTT), ONO Flyway Sector 16, Neida 201301 (India) T +91 (0120) 297 0005, 92055 75996 E newdelh1@singh1co com 'f:'WW s1ngh1co com Independent Auditor's Review Report on Quarterly and Half-yearly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended To the Board of Directors of Somany Ceramics Limited 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Somany Ceramics Limited ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") for the quarter and half-yec1r ended September 30, 2026, and the Consolidated Statement of Assets and Liabilities and the Consolidated Statement of Cash Flows as at and for the Half year ended on that date ("the Statement") attached herewith. The Statement is being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. 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 a!'ld measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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. 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 in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the entities as mentioned in Annexure 1. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of review reports of other auditors referred in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement read with notes therein, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Offices Kolkata, Mumbai, Delhi, Chennai, Bangalore, Pune, Ahmedabad & Raipur
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Sing.ii~ Co. . ...... contd. Chartered Accountants 6. We did not review the interim financial results included in the unaudited consolidated quarterly financial results, in respect of: • Seven subsidiaries, whose interim financial results includes total assets of Rs. 10,216 Lakhs as at September 30, 2026, total revenues of Rs. 4,262 Lakhs and Rs.7,774 Lakhs, total net gain after tax of Rs. 75 Lakhs and Rs. 92 Lakhs and total comprehensive Income of Rs. 74 Lakhs and Rs. 92 Lakhs for the quarter and half year ended September 30, 2026 respectively, and cash outflow (net) of Rs. 16 Lakhs for the half year ended September 30, 2026, as considered in the consolidated unaudited financial results. These interim financial results have been reviewed by other auditors whose reports have 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 of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. • Three subsidiaries, whose interim financial results includes total assets of Rs.37,269 Lakhs as at September 30, 2026, total revenues of Rs. 11 ,781 Lakhs and Rs 22,153 Lakhs, total net loss after tax of Rs. 20 Lakhs and Rs. 188 Lakhs and total comprehensive Income of Rs. (17) Lakhs and Rs. (185) Lakhs for the quarter and half year ended September 30, 2026 respectively, and cash outflow (net) of Rs. 3 Lakhs for the half year ended September 30, 2026, as considered in the consolidated unaudited financial results. These reviewed financial results were adjusted to align with accounting policies of the Company for preparing consolidated financial results of the Group. These adjusted interim financial results have been reviewed by other auditors whose fit for consolidation reports have 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 of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. Place: New Delhi Date: November 4, 2026 2 For Singhi & Co. Chartered Accountants 6 6 J_yJ/tA> ( Firm Registration No~302049E . r/t;,ub am Dutta Partner Membership No. 500580 UDIN :2(,SooS&o "b:r::ATuA-119 l
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Sing/i,i e:l Co. . ...... contd. Chartered Accountant Annexure-1 Annexure-1 to our report dated November 4, 2026 on the Quarterly and half-yearly Consolidated Financial Results of the Somany Ceramics Limited for the quarter and half-year ended on September 30, 2026 . S.No. Name of Company 1. Somany Excel Vitrified Private Limited 2. Somany Bathware Limited 3. Somany Sanitary Ware Private Limited 4. SR Continental Limited 5. Somany Bath Fittings Private Limited 6. SRCL Buildwell Private Limited" 7. Sudha Somany Ceramics Private Limited 8. Vicon Ceramic Private Limited # 9. Vintage Tiles Private Limited # 10. Somany Piastrelle Private Limited 11 . Somany Max Private Limited 12. Dura Build Care Private Limited* .. # considered as subsIdIary under Ind-AS 11 Step down subsidiary * Subsidiary w.e.f. 15 July, 2025 3 Relationship Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary
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SOMANY.1 SOMANY CERAMICS LIMITED (Regd. Office : 2, Red Cross Place, Kolkata, West Bengal - 700001, ON: IA0200WB1968PLC224116) STATEMENT OF STANDALONE AND CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30.09.2026 Particulars 1. Revenue from operations (a) Sale of Goods (b) Other Opera ling Income 2. O U1er lncomP Total Income 3. Expenses (a) Cost of Materials co nsumed (b) Purchases of stock- in -tradP (c) Changes in inven tories of finished goods. work-in progress and stock-in trade (d) Emplovees benefit expensP (e) Finance Costs (f) Deprecia tion & amortization expPnse (g) Power ,tnd Fuel (h) Other expe nses Total expenses (a to h) 4. Profit/ (loss) before exceptional items and tax 5. Less:- Exception,1I Item - (G<1in)/Loss 6. Profit before Tax 7. Tax expe nse - Current Tax - Defrrred Tax - T dX for edrlier vears 8. Net Profit for the period 9. Other Compre hensive Income (OCJ) ,1. Items that wi ll not lw reclassified lo profit or loss (net of tax) b. Items that will be reclassified 10 profit or loss (net of tax) 10. Other Comprehensive Income for the period I 1. Tota l Compre hensive lncome Net profit attributable to: Owners of the Compa nv Non-Controlling lnterest Otner Comprehensive Incom e attributable to: Ow ners of U1e Company Non-Contro lling lnlerest Total Comprenen sive Income attributable to: Owne rs of the Comp,tny Non-Controlling Interest 12. Paid up Equitv Share Capita l 13. Other Equity 14. Earning Per share- In Rs. (face value of Rs. 2/- ead1) Basic (ln Rs.) (Not annualised) Diluted (In Rs.) (Not annua lised) (Rs. in lakhs) Standalone Consolidated Quarter Ended Six Months Ended Year Ended Quarter Ended Six Months Ended Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited 77,840 731 696 79,267 8,099 42,919 (3,117) 8,339 303 1,791 7,756 7,221 73,311 5,956 237 5,719 1,581 (34) 4,172 (129) (129) 4,043 820 10.17 10.13 68,768 4[8 745 69,931 6,717 35,144 776 7,767 328 1,760 6,360 6,364 65,216 4,715 4,715 1,284 (80) 3,511 3,511 820 8.56 8.54 65,563 242 761 66,566 6,024 37,345 740 6,789 283 1,531 5,109 5,683 63,504 3,062 3,062 682 127 2,253 72 72 2,325 820 5.49 5.49 1.46,608 1,149 1,441 1,49,198 14,816 78,063 (2,341) 16,106 631 3,551 14,11 6 13,585 1,38,527 10,671 237 10,434 2,865 (114) 7,683 (129) (129) 7,554 820 18.73 18.67 1,23,543 444 1,357 1,25,344 11,739 70,540 (205) 13,424 558 3,107 10,002 10,861 1,20,026 5,318 5,318 1,327 62 3,929 72 72 4,001 9.58 9.58 Audited 2,62,775 1,255 2,697 2,66,727 24,946 1,50,320 (2,034) 27,261 1,077 6,243 22,437 22,711 2,52,961 13,766 509 13,257 3,547 (101) (96) 9,907 68 68 9,975 820 88,253 24.16 24:11 Unaudited Unaudited Unaudited Unaudited Unaudited 85,353 712 217 86,282 18,182 25,976 (5,321) 10,596 1,141 2,800 17,747 8,913 80,034 6,248 237 6,011 J,641 213 l 4,156 (122) (122) 4,034 4,150 6 (124) 2 4,026 8 820 10.12 10.08 74,420 536 354 75,310 15,056 19,484 (521) 9,943 1,143 2,854 14,650 7,72:3 70,332 4,978 4,978 1,355 200 3,423 3,423 3,554 (131) 3,554 (131) 820 8.66 8.64 68,053 463 369 68,885 14,100 21,034 956 8,975 1,233 2,629 10,971 7,129 67,027 J,858 1,858 713 (86) 1,231 85 85 1,316 1,499 (268) 84 1 1,583 (267) 820 3.65 3.65 1,59,773 l,24S 57l 1,61,592 33,238 45,460 (5,114.2) 20,539 2,284 5,654 32,397 16,636 1,50,366 11,226 237 10,989 2,996 413 I 7,579 (122) (122) 7,457 7,704 (]25) (124) 2 7,580 (123) 820 18.78 [8.72 1,28,200 760 559 1,29,519 27,757 39,359 (2,124) 17,695 2,504 5,227 22,426 13,678 1,26,522 2,997 2,997 1,370 (339) 1,966 85 85 2,051 2,536 (570) 84 1 2,620 (569) 820 6.18 6.18 Audited 2,77,051 1,933 1,132 2,80,116 57,835 84,155 (384) 36,056 4,m 10,748 47,079 28,468 2,68,729 11 ,387 522 10,865 3,737 (207) (72) 7,407 85 85 7,492 8,119 (712) 83 2 8,202 (710) 820 83,4[8 19.80 19.76
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STATEMENT OF ST AND ALONE AND CONSOLIDATED ASSETS AND LIABILITIES Particulars A: Assets 1. Non-Current Assets (a) Property, Plru1t ruid Equipment (b) Capital work-in-progress (c) Right of use assets (d) Oth er Intangibl e Assets (e) Goodwill on Consolidation (f) Financial Assets - Investments - Loans - Other Financial Assets (g) Deferred Tax Asset (Net) (h) Other Non -Current Assets Total Non-Current Assets 2. Current Assets (a) Inventori es (b) Financial Asse ts - Investm ents - Trade Receivables - Cash and Cash Equivalents - Other Bank Balances - Other current finruicial assets (c) Current Tax Assets (Net) (d) Other Current Assets Total Current Assets Total Assets B. Equity And Liabilities Equity (a) Equity Share Capital (b) Other Equity (c) Non-Controlling Interes t Total Equity Liabilities 1. Non- current Liabilities (a) Financial Liabilities - Borrowings - Lease Liability - Other Financial Liabilities (b) Provisions (c) Deferred Tax Liabilities (Net) (d) Other Non-C unent Liabilities - Total Non-Current Liabilities ~~0\'< & Cq 2. Current Liabilities c., NO "- * (a) Finru1cial Liabilities ( ~ QE.\J \ ~ ~ - Borrowings i t,IC i?J. - Lease Liability ?0 ,._v// - Trade Payables red AC (a) Outstanding dues of Micro Enterprises and Small Enterprises (b) Outs _tanding dues other than Micro Enterprises and Small Enterprises - - Other Financial Liabilities (b) Other Curren t Liabilities (c) Provisi ons (d) Current tax Liabilities (Net) Total Current Liabilities Total Equity and Liabilities Standalone As at 30.09.2026 Unaudited 39,-179 1,727 11,182 202 38,354 5,841 1,417 525 98,727 24,001 1,205 25,944 8,565 32 517 332 3,255 63,851 1,62,578 820 93,627 94,447 1,005 10,578 3,858 723 2,612 1,024 19,800 504 1,271 10,401 20,072 5,085 8,881 1,232 665 48,331 1,62,578 Asat 31.03.2026 Audited 41,031 710 11,689 163 38,096 5,341 1,407 333 98,770 21,372 1,225 27,003 12,471 25 510 394 2,787 65,787 1,64,557 820 88,253 89,073 960 11,046 3,691 756 2,726 917 20,096 451 1,260 10,364 16,582 17,715 8,374 642 55,388 1,64,557 (Rs. in lakhs) Consolidated Asat 30.09.2026 Unaudited 94,140 5,878 12,034 203 726 376 255 2,181 1,015 1,659 1,18,467 41,728 1,205 28,699 8,891 1,857 440 458 4,169 87,447 2,05,914 820 88,816 7,629 97,265 15,454 11,397 3,894 864 3,707 1,035 36,351 12,288 1,316 12,851 27,299 5,997 10,177 1,288 1,082 72,298 2,05,914 Asat 31.03.2026 Audited 96,537 1,889 11,689 165 726 376 255 2,097 1,074 885 1,15,693 35,227 1,225 30,076 12,833 1,926 439 488 3,219 85,433 2,01,126 820 83,418 7,751 91,989 11,451 11,046 3,730 896 3,351 920 31,394 13,675 1,260 12,623 20,758 18,465 10,176 689 97 77,743 2,01,126
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I I STAN DALONE AND CONSOLIDAT ED CASH FLOW STA TEMEN T FOR THE PERIOD END ED 30.09.2026 Particular s A. Cash Flow From Operating Activitie s Net Profit before Tax as p er Statement of Profit & Loss I. Adj usted For : Depreciatio n an d Amo rtisa tion Expense Fina nce Cos ts Interes t Income Unrealized Foreign Exchange (Cain)/Loss (Ne t) Net Movement on Fair Value of Current Investmen ts Provision for Credit Losses/ doubtful advances Bad Debts (Rs. 47,579 du ring cu rren t period) Defer red Income Provision for Emp loyee stock option plan Sundry Balances Written Off Sundry Balances Written Back (Profi t)/Loss on sale of Property Plant and Equip ments (Net) Property, Plant and Equip me nts Discarded /Writte n off Operating Profit Before Working Capital Change s II. Adjusted For : Trade an d Other Receiva bles Inve ntories Trade and Other Payables Cash Generated &om Operation Income Taxes Refun d / (Paid) (Ne t) Net Cash Inflow/(Outflow) &om Operating Activiti es (A} B. Cash Flow &om Investing Activitie s Purchase of Prop erty, Plant and Equi pments and Intangible Assets Sale of Property, Plan t and Equipments Acquisitio n of Non Controlling lnt erest in Subsidia ries Investments in Subsidiaries & Others Sale of Cu rrent Inves tments Interest Received on Preference Sharess Interest Received Inter-Co rpora te Deposits give n Inter-Co rpora te Deposits received back Gran t received Net Cash Inflow/(Outflow) in Investing Activitie s (B) C. Cash Flow from Financing Activitie s Proceeds from Non Current Borrowings Repayme nt of Non Cur rent Borrowings Proceeds/ (Repay ment) of Current Borrowings (ne t) Proceeds from Short Tern, Loans Repay ment of Short Term Loans Proceeds from issue of equi ty shares (Rs. Nil during curr ent per iod , Rs. 6,204 previo us period). Repaymen t of lease liabilities Finance Cost Paid Dividend Paid Net Cash Inflow/(Outflow) from Financing Activiti es (C) Net Increasef(Decrease) In Cash And Cash Equi valents (A+B+C) Add : Opening Cash And Cas h Equivalents Cash and Cas h Equivalents acquired/(tra nsfered on divest men t) in a su bsidiary Standalon e Period Ended Period Ended 30.09.2026 30.09.2025 Unaudited Unaudited 10,434 5,318 3,551 3,107 631 558 (1 ,2B) (1,0%) (15) (22) 12 (3) 40 50 0 - - - 280 173 - - (56) (45) (89) (106) 4 54 13,579 7,988 667 8,231 (2,629) (301) (8,151) (7,284) 3,466 8,634 (1,875) (1,379' 1,591 7,255 (2,343) (2,040) 130 192 (180) (4,030) 20 35 534 - 522 375 (500) (749) - 22 - - (1,817) (6,195) 307 368 (279) (330) 70 7 145 5,481 (145) (5,481) - 0 (686) (527) (631) (558) (2,461) (1,230) (3,680) (2,270) (3,906) (1,210) 12,471 5,536 - - 12,471 5,536 (Rs. in lakhs) Consolidat ed Period Ended Period Ended 30.09.2026 30.09.2025 Unaudited Unaudited 10,989 2,997 5,654 5,227 2,284 2,504 (399) (270) (15) (22) 12 (3) 40 50 - - (320) (10) 280 173 8 3 (59) (62) (23) (106) 6 54 18,457 10,535 563 8,676 (6,501) (2,667) (5,378) (4,786) 7,141 11,758 (1,938' (1,479 5,203 10,279 (7,287) (3,203) 185 192 - (1,096) - - 20 35 - - 334 27 - - - 367 171 (6,381) (3,874) 5,543 378 (2,043) (2,156) (1,400) (1,893) 4,445 5,481 (3,945) (5,481) - 0 (708) (527) (2,195) (2,298) (2,461) (1,230) (2,764) (7,726) (3,942) (1,321) 12,833 5,979 - 2 12,833 5,981 Clo sing Cash and Cash Equivalent s ~(;. \~ <:;q _ ~ -----....L---..;;.;.;__;_..L.. ___ --=.::__:_..L.. ___ .:.:.:.:..=...L---....;;;.;;..;:..:;..J ~ N OI>- ~ 8,565 4,326 8,891 4,660 -- j * oE 1-\\ c i\ lQ ct1II .,, l'l -... !>)~ § &red p... o CJ<;;, AA MIC' ~ u> l?i ~ ~l ~~ . ~
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Notes: 1. These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices an policies to the extent applicable. 2 The business activity of the Company fa lls within a single operating business segment viz 'Ceramic Tiles and Allied Products' and hence there is no other reportab le segment as per Ind AS 108 'Operati.n Segments '. 3. The Employees benefit expense during the quarter and six months ended septembe r 30, 2026 includes provision for the fair value, measured in accordance with the provisions of Ind AS 102 "Share-base Payment", of the options granted under ESOP 2023 and ESOP 2021. 4. The levy of ta x under the "Haryana Local Area Development Tax Act, 2000" (later replaced by the " Haryana Tax on Entry of Goods into Local Areas Act, 2008") was contested by the Company and the matter i pending before the Hon 'ble Punjab and Haryana High Court. The Government of Haryana introduced the One Time Settlement Scheme for the Recovery of Outstandi.J.1g Dues, 2026. The Company reviewed th scheme and opted for the same . Accordingly, the assessment was concluded during the quarter ended September 30, 2026. The settlement amount of Rs. 237 lakhs has been recognised and disclosed unde "Exceptional Items" in the financial results ." 5. TI,e Board of Directors, at its meeting held on 4th November, 2026, approved the acquisition of up to 25% additional equity shareholding in Somany Sanitaryware Private Limited, a subsidiary of the Company, from its existing shareholders, in one or more tranches. Upon completion of the acquisition, the Company 's shareholding in the subsidiary will increase from 51 % to up to 76%. 6. 11,e Board of Directors of the Company at their Meeting held on November 04, 2026 has approved payment of interim dividend of Rs 6/- per equity share of face value of Rs 2/ - each for the financial year 2026- 27. 7. TI1e above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on November 04, 2026 and the statutory auditor of the company has carried out the Limited review of the same. Date : November 04, 2026 Place : New Delhi RAMICS LIMITED SHREEKANT SO MANY CHAIRMAN & MANAGING DffiECTOR DIN 00021423
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SOMANY CERAMICS LIMITED | Corporate Office: F-36, Sector-6, Noida, 201301 (U.P.), India Registered Office: 2, Red Cross Place, Kolkata - 700 001 | Tel: (033) 22487406/5913 Corporate Identity Number (CIN): L40200WB1968PLC224116 T: 0120 - 4627900 | customer.care@somanyceramics.com | www.somanyceramics.com | 1800-1030-004 Annexure-B S. No. Particulars Details 1 Name of the target entity, details in brief such as size, turnover etc. M/s Somany Sanitary Ware Private Limited (“ SSWPL”), Subsidiary, incorporated in the Financial year 2012- 13 on 28th April, 2012. Paid-up Share Capital: Rs. 9,90,00,000/- divided into 99,00,000 Equity Shares of Rs. 10/-. 2 Whether the acquisition would fall within related party transaction(s) and whether the promoter/ promoter group/ group companies have any interest in the entity being acquired? If yes, nature of interest and details thereof and whether the same is done at 'arm's length" The Subsidiary Company, SSWPL, is a related party of the Company. The Proposed Acquisition will be made from Existing Shareholders of SSWPL, who may and may not fall under the category of related parties, the same will be identified at the time of actual transaction. Save and except as mentioned above, the Promoter/ Promoter Group/ Group Companies are not interested in the transaction. The acquisition in the Subsidiary Company, SSWPL, will be made at arms' length basis. 3 Industry to which the entity being acquired belongs Manufacturing of sanitaryware and allied products 4 Objects and impact of acquisition (including but not limited to, disclosure of reasons for acquisition of target entity, if its business is outside the main line of business of the listed entity) To further strengthen the Company's ownership and strategic control over SSWPL and enhance its participation in the future growth and business operations of SSWPL. 5 Brief details of any governmental or regulatory approvals required for the acquisition Not Applicable 6 Indicative time period for completion of the acquisition Within 120 days from the date of this Board Meeting 7 Nature of consideration - whether cash consideration or share swap or any other form and details of the same Cash Consideration 8 Cost of acquisition or the price at which the shares are acquired. Will be informed at the time of acquisition
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SOMANY CERAMICS LIMITED | Corporate Office: F-36, Sector-6, Noida, 201301 (U.P.), India Registered Office: 2, Red Cross Place, Kolkata - 700 001 | Tel: (033) 22487406/5913 Corporate Identity Number (CIN): L40200WB1968PLC224116 T: 0120 - 4627900 | customer.care@somanyceramics.com | www.somanyceramics.com | 1800-1030-004 9 Percentage of shareholding control acquired and/or number of shares acquired Acquisition of up to 25% of paid-up equity share capital by way of purchase of upto 24,75,000 equity shares from its existing shareholders, to increase the existing shareholding from 51% to up to 76% in SSWPL, in one or more tranches from time to time 10 Brief background about the entity acquired in terms of products/line of business acquired, date of incorporation, history of last 3 years turnover, country in which the acquired entity has presence and any other significant information (in brief). M/s Somany Sanitary Ware Private Limited was incorporated on 28th April, 2012 and having its presence in India. The Details of the Turnover (Rs. In Lakhs) are as follows: 1. Financial year 2025-26: 4,981.82 2. Financial year 2024-25: 4,792.47 3. Financial year 2023-24: 4,958.36