Andhra Cements Limited Discloses Related Party Transactions for Second Half-Year Ended 31 March 2026

Andhra Cements Limited , a subsidiary of Sagar Cements Limited, has submitted its related party transaction (RPT) disclosures for the second half-year ended 31st March 2026 to the stock exchanges on 13th May 2026. The filing, made in compliance with SEBI Listing Obligations and Disclosure Requirements (LODR) regulations, covers 20 transactions across multiple counterparties. The total value of transactions during the reporting period stands at 24,642.31.

Key Transactions with Holding Company — Sagar Cements Limited

The largest share of related party transactions during the period involved Sagar Cements Limited, the holding company of Andhra Cements. These transactions span interest payments, sale of goods or services, reimbursement of expenses, and interest expense on corporate guarantee. The following table summarises these transactions:

Transaction Detail:	Type	Approved Value	Value During Period	Opening Balance	Closing Balance
Interest Paid (Sr. 3)	Interest paid	616.73	616.73	823.00	1,812.43
Interest Paid (Sr. 4)	Interest paid	14,998.00	14,998.00	9,502.00	24,510.00
Sale of Goods/Services (Sr. 5)	Sale of goods or services	7,721.20	7,721.20	0.00	158.72
Reimbursement of Expenses Paid (Sr. 6)	Any other transaction	0.71	0.71	0.00	0.00
Sale of Goods/Services (Sr. 7)	Sale of goods or services	299.41	299.41	0.00	0.00
Interest Expense on Corporate Guarantee (Sr. 8)	Any other transaction	85.81	85.81	70,500.00	97,500.00
Sale of Goods/Services (Sr. 9)	Sale of goods or services	8.15	8.15	0.00	0.00

All transactions with Sagar Cements Limited were approved by the audit committee, with ratification confirmed at the meeting held on 13th May 2024.

Transactions with Promoter Group Companies

Andhra Cements also disclosed transactions with two promoter group companies during the reporting period. BV Consulting Services Private Limited was the counterparty for an interest payment, while Panchavati Polyfibres Limited was involved in a purchase of goods or services transaction.

Counterparty:	Relationship	Transaction Type	Approved Value	Value During Period	Opening Balance	Closing Balance
BV Consulting Services Private Limited	Promoter Group Company	Interest paid	361.51	361.51	17.00	53.42
Panchavati Polyfibres Limited	Promoter Group Company	Purchase of goods or services	500.35	500.35	137.00	252.78

Transactions with Directors and Key Managerial Personnel

The disclosure also covers transactions with directors and key managerial personnel, primarily comprising rent payments and sitting fees. Additionally, remuneration and other long-term employment benefits were disclosed for the Company Secretary.

Counterparty:	Relationship	Transaction Type	Value During Period
Dr. S. Anand Reddy	Managing Director	Rent	2.52
S. Sreekanth Reddy	Director	Rent	2.52
S. Vanajatha	Relative of Director	Rent	2.52
Smt. O. Rekha	Director	Sitting Fee	3.60
Shri V.V. Vishnu Raju	Director	Sitting Fee	1.60
Shri K. Gopala Krishna	Director	Sitting Fee	2.20
Smt. S. Rachana	Director	Sitting Fee	1.20
Ravichandran Rajagopal	Director	Sitting Fee	2.00
V.M. Ramakrishnan	Director	Sitting Fee	2.80
G. Tirupati Rao	Company Secretary	Remuneration	14.10
G. Tirupati Rao	Company Secretary	Other long-term employment benefits	0.78

Audit Committee Approval and Compliance

All 20 related party transactions disclosed in the filing were approved and ratified by the audit committee. The audit committee meeting at which ratification was approved was held on 13th May 2024. The total value of all transactions during the reporting period aggregates to 24,642.31. The disclosure was signed by G. Tirupati Rao, Company Secretary (M. No. F2818), and submitted to both the National Stock Exchange of India Ltd and BSE Limited in accordance with applicable SEBI LODR regulations.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+0.47%	+3.94%	+1.78%	-25.23%	+3.24%	+0.26%

Andhra Cements Limited, a subsidiary of Sagar Cements Limited, has announced that it has received regulatory approval to shift its registered office from the State of Andhra Pradesh to the State of Telangana. The company disclosed this development to the stock exchanges on May 5, 2026, in compliance with Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015.

Regulatory Approval for Office Relocation

The approval for the shift of the registered office was granted by the Regional Director, Hyderabad, Ministry of Corporate Affairs. The key details of the approval are outlined below:

Parameter:	Details
Approving Authority:	Regional Director, Hyderabad, Ministry of Corporate Affairs
Order ID:	Sec 13(4)/ROC Vijayawada/AC2933427/RD Hyderabad/2026
Approval Date:	May 4, 2026
From State:	Andhra Pradesh
To State:	Telangana
New Registered Office Address:	Plot No. 111, Road No. 10, Jubilee Hills, Hyderabad – 500 033, Telangana

Next Steps for Compliance

Following the receipt of the approval, Andhra Cements will proceed to shift its registered office to Plot No. 111, Road No. 10, Jubilee Hills, Hyderabad – 500 033, Telangana. The company has indicated that it will file the necessary e-forms with the Ministry of Corporate Affairs to formally complete the relocation process. This disclosure was made by G. Tirupati Rao, Company Secretary (M.No. F2818), on behalf of Andhra Cements Ltd.