INVENTORIES

3 Months Ended

Jun. 30, 2024

Inventory Disclosure [Abstract]

INVENTORIES

(E) 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,
	2024		2024
	(dollars in thousands)
Raw Materials and Materials-in-Progress	$	126,351	$	122,772
Finished Cement		69,507		71,396
Aggregates		13,983		12,149
Gypsum Wallboard		6,914		5,242
Recycled Paperboard		10,007		14,278
Repair Parts and Supplies		122,247		127,511
Fuel and Coal		22,610		20,575
	$	371,619	$	373,923