Integrated Filing — IndAS



General information about company
Scrip Code 535754
NSE Symbol ORIENTCEM
MSEI Symbol NOTLISTED
ISIN INE876N01018
Name of company ORIENT CEMENT LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing and sale of cement
Start date and time of board meeting 25-Jul-2025   18:30:00
End date and time of board meeting 25-Jul-2025   19:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No such incidence



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 8664757000
Other income 21726000
Total income 8686483000
2 Expenses
(a) Cost of materials consumed 1357379000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9845000
(d) Employee benefit expense 422200000
(e) Finance costs 31047000
(f) Depreciation, depletion and amortisation expense 373069000
(f) Other Expenses
1 Power and fuel 2386381000 2386381000
2 Packing, freight and forwarding charges 2004016000 2004016000
3 Consumption of stores and spares 201894000 201894000
4 Handling charges to contractors 84541000 84541000
5 Rent and hire charges 29496000 29496000
6 Rates and taxes 15343000 15343000
7 Insurance 13191000 13191000
8 Repairs and maintenance 160234000 160234000
9 Commission on sales 65096000 65096000
10 Other Expenses 89083000 89083000
Total other expenses 5049275000
Total expenses 7242815000
3 Total profit before exceptional items and tax 1443668000
4 Exceptional items 0
5 Total profit before tax 1443668000
6 Tax expense
7 Current tax 391900000
8 Deferred tax -1001936000
9 Total tax expenses -610036000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 2053704000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 2053704000
17 Other comprehensive income net of taxes 21292000
18 Total Comprehensive Income for the period 2074996000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 205460000
Face value of equity share capital 2054.6
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10
Diluted earnings (loss) per share from continuing operations 10
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 10
Diluted earnings (loss) per share from continuing and discontinued operations 10
24 Debt equity ratio 0.0002
25 Debt service coverage ratio 1.4888
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The unaudited financial results of Orient Cement Limited the Company have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 the Act read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended n n2 The unaudited financial results of the Company were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on July 25 2025 The statutory auditors have expressed an unmodified audit review conclusion on these results n n3 The Company operates in a single reportable segment viz manufacture and sale of cement in accordance with lnd AS 108 Operating Segments n n4 Ambuja Cements Limited the Acquirer entered into Share Purchase Agreement SPA with the erstwhile promoters promoter group and certain public shareholders of the Company on October 22 2024 In terms of the said SPA the Acquirer acquired 95873163 equity shares 46.66 percent of the Company on April 22 2025 Consequently the Board of Directors of the Company was reconstituted with effect from April 22 2025 nFurther in accordance with the Securities and Exchange Board of India Substantial Acquisition of Shares and Takeovers Regulations 2011 the Acquirer has made open offer for acquisition of 53419567 26.00 percent equity shares of the Company from the public shareholders at a price of Rs 395.40 per share which was completed on June 18 2025 Accordingly the total shareholding by the Acquirer increased to 149292730 72.66 percent equity shares in the Company Pursuant to the said acquisition the Company has become a subsidiary of Ambuja Cements Limited with effect from June 18 2025 n n5 On April 07 2025 the Company allotted 349976 fully paid up equity shares of Rs 1 each pursuant to exercise of employee stock options under the Orient Cement Limited Employees Stock Option Scheme 2015. Consequent to the aforesaid allotment the paid up share capital of the Company has increased n n6 The Government of India introduced Section 115BAA in the Income tax Act 1961 which provides domestic companies the option to pay corporate tax at a reduced rate effective from April 01 2019 subject to fulfillment of specified conditions. The Company during the current quarter has opted for the reduced tax rate regime under Section 115BAA due to which the net deferred tax liability as on April 01 2025 which was previously recognized at the erstwhile higher tax rate has been remeasured at the reduced rate resulting in a reversal of Rs 8118.28 lakhs during the current quarter. nFurther pursuant to the adoption of the reduced tax regime under Section 115BAA the Company has also reversed excess income tax provision of Rs 1675.09 lakhs created for financial year 2024 2025 during the current quarter. n n7 The Company does not have any subsidiary company including an associate and joint venture. Accordingly preparation of a consolidated financial results is not applicable. n n8 Figures for the quarter ended March 31 2025 as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. n n9 The results for the quarter on June 30 2025 are also available on the Company website www.orientcement.com BSE website www.bseindia.com and NSE website www.nseindia.com.



Remarks
Debt equity ratio
Debt service coverage ratio Higher as there are no scheduled borrowing repayments during the period
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/(loss) on defined benefit plans 28453000 28453000
Total Amount of items that will not be reclassified to profit and loss 28453000
2 Income tax relating to items that will not be reclassified to profit or loss 7161000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 21292000