Cera Sanitaryware Limited has issued a public notice informing its shareholders about a special window for the re-lodgement of transfer requests for physical shares. The notice, published in the English daily The Indian Express, Ahmedabad and the Gujarati daily The Financial Express, Ahmedabad, both dated 13th May 2026, was filed with the stock exchanges under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Special Window for Physical Share Transfer Re-lodgement

The special window has been opened in compliance with SEBI circular No. HO/MIRSD/MIRSD-RTAMB/P/CIR/2022/8 dated 25th January 2022. The window is available for a period of one year, running from 5th February 2026 to 4th February 2027, and is intended exclusively for shareholders whose transfer requests were lodged prior to the deadline of 1st April 2019 but were rejected, returned, or left unattended owing to deficiencies in documents, process, or otherwise.

The key terms and conditions of the special window are summarised below:

How to Submit Re-lodgement Requests

Eligible shareholders are required to submit their Share Transfer Deed and original share certificate(s), along with all necessary documents duly complete in all respects, to the company's Registrar and Share Transfer Agent (RTA):

• RTA Name: MCS Share Transfer Agent Limited
• Address: 201, Shatdal Complex, 2nd Floor, Opp. Bata Show Room, Ashram Road, Ahmedabad – 380009
• Contact No.: 079-26580461/62/63
• Email ID: mcsstaahmd@gmail.com

Regulatory Compliance and Filing

The notice was submitted to BSE Limited and the National Stock Exchange of India Limited on 13th May 2026 by Hemal Sadiwala, Company Secretary of Cera Sanitaryware Limited, in accordance with the applicable regulatory requirements. The company's registered office is located at 9, GIDC Industrial Estate, Kadi – 382715, District Mehsana, North Gujarat. The notice underscores the company's commitment to facilitating the resolution of pending physical share transfer requests for its shareholders within the prescribed regulatory framework.

Cera Sanitaryware Limited announced its audited financial results for the quarter and year ended 31st March, 2026, subsequently published in English daily Business Standard, Ahmedabad and Gujarati daily Navgujarat Samay, Ahmedabad on 9th May, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company reported a 7.0% year-on-year growth in revenue from operations to ₹2,05,011.98 lakhs for FY26, up from ₹1,91,525.12 lakhs in the previous year. However, net profit declined by 17.2% to ₹20,418.56 lakhs compared to ₹24,648.43 lakhs in FY25, impacted by elevated input costs and exceptional items. EBITDA for FY26 stood at Rs. 2,692 million, representing 13.1% of revenue from operations, compared to Rs. 2,907 million or 15.2% in FY25, a contraction of 210 basis points. The Board has recommended a dividend of ₹75 per share for the financial year. The statutory auditors, M/s. Singhi & Co., Chartered Accountants (FRN: 302049E), issued an unmodified audit opinion on the financial results. Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the audio recording of the Q4 FY2026 Earnings Conference Call held on 9th May, 2026 has been made available on the company's website.

Financial Performance: FY26 vs FY25

For the full year, total income stood at ₹2,10,297.89 lakhs against ₹1,97,774.96 lakhs in FY25. Total expenses increased to ₹1,82,605.96 lakhs from ₹1,67,015.29 lakhs. Profit Before Tax (PBT) decreased to ₹26,911.25 lakhs from ₹30,609.24 lakhs in the prior year. The table below summarises the key financial metrics for the fiscal year:

Expense Breakdown: FY26 vs FY25

The increase in total expenses was driven primarily by higher purchases of stock-in-trade and employee benefit costs. The key expense line items are presented below:

Quarterly Performance: Q4 FY26

In the fourth quarter, revenue from operations grew by 11.4% year-on-year to ₹64,381.58 lakhs (Rs. 6,438 million), compared to ₹57,797.36 lakhs in Q4 FY25. EBITDA for the quarter stood at Rs. 979 million, representing 15.2% of revenue from operations, compared to Rs. 1,056 million or 18.3% in Q4 FY25, a contraction of 310 basis points. Profit before exceptional items and tax for the quarter stood at ₹9,285.42 lakhs versus ₹10,957.19 lakhs in the year-ago quarter. Net profit for Q4 FY26 was ₹7,733.59 lakhs (Rs. 773 million), down from ₹8,558.28 lakhs in the corresponding period last year. Basic and diluted EPS for the quarter stood at ₹59.96, compared to ₹66.36 in Q4 FY25.

Exceptional Items

The financial results include notable exceptional items in both FY26 and FY25. During the quarter ended December 2025, the company recognised a provision of ₹1,845.97 lakhs towards incremental past service cost for gratuity and leave liabilities under the new Labour Codes, which became effective from 21st November 2025. Subsequent to actuarial valuation and professional advice, the liability as at March 31, 2026 was reassessed at ₹780.68 lakhs, resulting in a reversal of excess provision of ₹1,065.29 lakhs in the March 2026 quarter under exceptional items. The net exceptional item for FY26 stands at ₹(780.68) lakhs. During the March 2025 quarter, the company had written off its entire investment of ₹806.00 lakhs in Milo Tile LLP following an amicable settlement, with ₹150.43 lakhs recognised as an exceptional item in that quarter.

Management Commentary

Commenting on the performance, Mr. Vikram Somany, Chairman & Managing Director, stated, "We are pleased to report an improved topline performance in Q4 FY26, with revenues growing by 11.4% year-on-year, reflecting a gradual improvement in demand conditions. The sanitaryware and faucetware segments contributed 46% and 43% of overall revenues, registering growth of 10.7% and 24.3%, respectively. The project-led business accounted for 38% of the topline, while the retail channel also witnessed encouraging recovery during the quarter."

He further noted that calibrated price revisions were implemented across faucetware and sanitaryware, effective March 2026, to partly offset the impact of elevated input costs, particularly in brass. The company expects cost pressures to moderate gradually and remains focused on regaining operating efficiencies. On the brand architecture, Mr. Somany highlighted that the premium brand Senator has made encouraging progress with key building blocks in place across product portfolio, channel presence, teams, and experience centres. CERA Luxe is enhancing the company's presence in the premium and contemporary segments, while Polipluz provides a strong opportunity to address the value segment. The core CERA brand continues to be the primary driver of volume-led growth.

Balance Sheet Highlights

As at 31st March, 2026, total assets stood at ₹1,95,820.29 lakhs compared to ₹1,84,091.42 lakhs as at 31st March, 2025. Total equity increased to ₹1,47,233.85 lakhs from ₹1,35,034.32 lakhs. Current investments grew to ₹80,120.32 lakhs from ₹67,174.19 lakhs, while inventories moderated to ₹39,576.56 lakhs from ₹40,581.93 lakhs. Borrowings declined significantly to ₹87.22 lakhs from ₹1,553.52 lakhs in the prior year.

Cash Flow Summary

For the year ended 31st March, 2026, net cash generated from operating activities stood at ₹21,189.15 lakhs, significantly higher than ₹11,560.04 lakhs in the prior year. Net cash used in investing activities was ₹8,847.78 lakhs, compared to net cash generated of ₹12,818.44 lakhs in FY25. Net cash used in financing activities was ₹11,468.49 lakhs versus ₹25,759.06 lakhs in FY25, the latter having included a buyback of equity shares. The net increase in cash and cash equivalents for FY26 was ₹872.88 lakhs, with closing cash and cash equivalents at ₹1,284.72 lakhs.

Dividend and Corporate Actions

The Board of Directors recommended a dividend of ₹75 per fully paid-up equity share of ₹5 each for the financial year 2025-26, subject to shareholder approval at the ensuing Annual General Meeting. The Register of Members and Share Transfer Books will remain closed from 8th July, 2026 to 15th July, 2026 (both days inclusive). The key corporate action details are outlined below:

Additionally, during the September 2025 quarter, the company divested its entire 51% stake in two subsidiary LLPs — Packcart Packaging LLP and Race Polymer Arts LLP — on 29th September 2025. Consequent to this divestment, both entities ceased to be subsidiaries of the company, and accordingly, Cera Sanitaryware has published only standalone financial results for the quarter and year ended 31st March, 2026.