INVENTORIES

6 Months Ended

Sep. 30, 2023

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:

	September 30,		March 31,
	2023		2023
	(dollars in thousands)
Raw Materials and Materials-in-Progress	$	96,674	$	96,880
Finished Cement		42,031		46,364
Aggregates		10,384		8,309
Gypsum Wallboard		5,684		4,244
Recycled Paperboard		12,021		8,651
Repair Parts and Supplies		115,962		112,885
Fuel and Coal		18,618		14,549
	$	301,374	$	291,882