Audited financial results for the quarter and year ended 31/03/2026

Revenue DeclineExceptional ItemResults RestatedResults View source PDF Explain this filing

CERA · price

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Price reactionminutes from the announcement price · days from the prior close

+6.7%Reaction day

₹5458.50

prior close

₹5500.00

announcement price

In-mkt

timing

Nifty Microcap 250market · index membership as recorded later (tracked since Jun 2026)-0.1%+6.8% vs market

Consumer Durables peers, median of 194sector · industry level+0.0%+6.7% vs sector

On the reaction day the stock moved 6.8 pts more than Nifty Microcap 250 and 6.7 pts more than its Consumer Durables peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

+1.6

10m

+0.7

15m

+1.2

30m

+1.1

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

+6.7-0.1+6.8+0.0+6.7

Next day

+12.7-1.5+14.2-2.3+14.9

+8.0-4.5+12.5-4.0+12.0

+6.3-3.9+10.1-4.6+10.9

+4.9-3.6+8.5-4.2+9.1

+2.9-4.0+6.9-5.0+7.9

+6.3-4.9+11.1-5.0+11.2

15d

+1.3-2.7+4.0-5.5+6.8

+0.2-2.5+2.7-6.9+7.1

+16.5+2.7+13.8-5.9+22.5

+10.3+8.4+1.9-2.5+12.8

UpDownMarket · Nifty Microcap 250Sector · Consumer Durables peers, median of 194Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Cera Sanitaryware reported total income of ₹2,10,298 Lakhs for FY2025-26, up ~7% from ₹1,97,775 Lakhs in FY2024-25. Net Profit after Tax stood at ₹20,419 Lakhs compared to ₹24,648 Lakhs in the prior year, representing a PAT decline of ~17%. The company recorded an exceptional item — a net reversal of ₹781 Lakhs — due to a reassessment of provisions made under the new Labour Codes for past service gratuity and leave liabilities. The initial provision of ₹1,846 Lakhs made in Q3 was revised down to ₹781 Lakhs based on subsequent clarifications and actuarial valuation, with the excess ₹1,065 Lakhs reversed in Q4. An unmodified audit opinion was issued by Singhi & Co. The Board recommended a dividend of ₹75 per share (1500% on ₹5 face value).

Likely market impact

PAT declined year-on-year despite revenue growth, driven partly by the net exceptional item reversal. The Labour Code provision reassessment was favourable in Q4. The stock has an unmodified opinion with no going-concern flags. Dividend yield remains attractive.