INVENTORIES

3 Months Ended

Jun. 30, 2022

Inventory Disclosure [Abstract]

INVENTORIES

(F) INVENTORIES

Inventories are stated at the lower of average cost (including applicable material, labor, depreciation, and plant overhead) or net realizable value. Raw Materials and Materials-in-Progress include clinker, which is an intermediary product before it is ground into cement powder. Quantities of Raw Materials and Materials-in-Progress, Aggregates, and Coal inventories, are based on measured volumes, subject to estimation based on the size and location of the inventory piles, and are converted to tonnage using standard inventory density factors. Inventories consist of the following:

	June 30,		March 31,
	2022		2022
	(dollars in thousands)
Raw Materials and Materials-in-Progress	$	77,652	$	81,308
Finished Cement		34,653		38,769
Aggregates		7,436		3,558
Gypsum Wallboard		3,665		3,452
Paperboard		5,051		7,462
Repair Parts and Supplies		92,123		91,593
Fuel and Coal		12,963		10,519
	$	233,543	$	236,661